Under the Methodology Test, as it's known, of the Internal Revenue Code -- of the Internal Revenue Service both of these projects did qualify as educational.
Have you ever actually gone into reading the Internal Revenue Code (Title 26 USC et seq.)?
This curious beast combines commodity speculation with a wild bet on the Internal Revenue Code.
If Steve Jobs wrote the Internal Revenue Code, he would have started with simplicity.
The Internal Revenue Code exempts payments received on account of personal physical injuries and physical sickness.
So what can we say about the internal revenue code using this neutral benchmark?
The Internal Revenue Code prohibits the IRS's misuse or improper disclosure of taxpayer information.
Under the Internal Revenue Code, a 501(c)(3) organization must be operated exclusively for exempt purposes.
Proc. 2003-61 appropriately interprets the requirements for equitable relief under Internal Revenue Code Section 6015(f).
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Apparently there are no penalties for Senators proposing frivolous amendment to the Internal Revenue Code.
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It is on par with defining and calculating capital gains under the internal revenue code.
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It still lacks a common internal customs code, for example, and many imports still require licences.
Internal Revenue Code Section 6015 provides relief from liability on a joint tax return under certain circumstances.
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Backdating may violate the Internal Revenue Code, and companies may not be able to deduct the options payments.
What really would have been good is if we could have resisted tinkering with the Internal Revenue Code.
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Section 529 of the Internal Revenue Code created the plan much like Section 401(k) created individual retirement accounts.
Section 213(b)(11) of the Revenue Act of 1921 became Section 22(b)(6) of the Internal Revenue Code of 1939.
It is not a marketed opinion and may not be used to avoid penalties under the Internal Revenue Code.
The internal revenue code is nightmarishly complex, as illustrated by this video.
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Roughly every 20 to 30 years, the Internal Revenue Code has been rewritten.
The fundamental problem is that the Internal Revenue Code is based on a lifestyle that is no longer so pervasive.
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Exemption from local property taxes can be much more challenging than qualification as a 501(c)(3) organization under the Internal Revenue Code.
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The Bank Secrecy Act and the Internal Revenue Code both require reporting by United States persons concerning their foreign financial accounts.
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The tax lawyer raced to his copy of the Internal Revenue Code.
It takes its name from section 529 of the Internal Revenue Code.
Soon after, however, the man grew remorseful, as the tryst apparently caused some friction in his other, less Internal Revenue Code-based relationship.
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Tax practitioners may charge a contingent fee for services rendered in connection with any judicial proceeding arising under the Internal Revenue Code.
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Trusts and estate have their own Supchapter in the Internal Revenue Code.
To attract investment of foreign dollars into the U.S. economy, the Internal Revenue Code generally exempts these deposits from taxation and reporting requirements.
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Section 1022 of the Internal Revenue Code provides for an adjustment of basis for estates of those dying in 2010 and later years.
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