Kodifikasi hukum pajak federal AS: pajak penghasilan orang pribadi dan badan, definisi penghasilan bruto, pengurangan, serta pemajakan lain yang dikelola Internal Revenue Service (IRS).
The codification of US federal tax law: individual and corporate income tax, the definition of gross income, deductions, and other taxes administered by the Internal Revenue Service (IRS).
Dikodifikasi pada Title 26 U.S. Code (Internal Revenue Code of 1986, sebagaimana diubah).
Pasal 1 mengenakan pajak atas penghasilan kena pajak orang pribadi, harta warisan, dan perwalian (trust), dengan menerapkan tarif berjenjang pada lapisan-lapisan penghasilan kena pajak.
Section 1 imposes a tax on the taxable income of individuals, estates, and trusts, applying graduated rates to successive brackets of taxable income.
Pasal 11 mengenakan pajak atas penghasilan kena pajak setiap korporasi.
Section 11 imposes a tax on the taxable income of every corporation.
Kecuali ditentukan lain, penghasilan bruto berarti seluruh penghasilan dari sumber apa pun, termasuk imbalan atas jasa, penghasilan bruto usaha, keuntungan dari transaksi harta, bunga, sewa, royalti, dan dividen.
Except as otherwise provided, gross income means all income from whatever source derived, including compensation for services, gross income from business, gains from dealings in property, interest, rents, royalties, and dividends.
