INKRAH Law · Internal Revenue Code (Title 26) · United States Code Title 26 (1986)

§ 1 — Tax Imposed on Individuals

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Bahasa Indonesia

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.

English (United States)

Section 1 imposes a tax on the taxable income of individuals, estates, and trusts, applying graduated rates to successive brackets of taxable income.