Bí-kok kok-lāi sòe-siu hoat

Bí-kok kok-lāi suè-siu huat (Internal Revenue Code (IRC); 美國國內稅收法, 內部稅收法; tsìng-sik ê bîng-tshing sī "1986-nî ê Lāi-pōo suè-siu huat" (1986--nî Bí-kok kok-lāi sòe-siu hoat; Internal Revenue Code of 1986)) sī Bí-kok liân-pang huat-tīng suè-huat (tax law) ê kok-lāi pōo-hūn, í-king teh "Bí-kok huat-lu̍t tsóng-huē" (United States Statutes at Large) ê bô kāng-khuán pán-pún tiong huat-pòo, koh kiò-tsò "Bí-kok huat-tián" (United States Code) tē-26 phiñ.[1] IRC àn-tsiàu piau-tê kah pōo-hūn tsìn-hîng kio̍k-pōo tsoo-tsit, pau-kuat Bí-kok sóo-tik-suè (Income tax in the United States), kang-tsu-suè (Payroll tax), ui-san-suè (inheritance tax), tsīng-ú-suè (gift tax) kah suán-ti̍k-sìng siau-siū-suè (bu̍t-phín-suè, excise); í-ki̍p tîng-sū kah kuán-lí. IRC ê tsip-hîng ki-kòo sī Bí-kok kok-suè-kio̍k ((Internal Revenue Service (IRS))).

Tsù-kái siu-kái

  1. Other federal tax law is contained in other titles of the United States Code, such as Title 11 (relating to bankruptcy) and Title 19 (Customs Duties).

Tsham-ua̍t siu-kái

Guā-pōo lên-ket siu-kái

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