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

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

• Bí-kok kok-ka sòe-bū-kio̍k (Internal Revenue Service (IRS))
• Bí-kok chòe-ko hoat-īⁿ phòaⁿ-lē pò-kò (Bí-kok tsuè-ko huat-īñ phuàñ-lē pò-kò; eng-gí: United States Reports)
• United States Government Printing Office

Guā-pōo lên-ket

• U.S. Code Title 26, via United States Government Printing Office (Eng-gí)
• Title 26 at Cornell's Legal Information Institute (Eng-gí)
• Bloomberg Tax Internal Revenue Code continuously updated with Editor's Notes (Eng-gí)

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