税法期中note.docx - 1 First income tax enacted to pay...

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1. 第一次征收 First income tax enacted to pay for Civil War in 1861, expired in 1871 First permanent income tax passed in 1894, 但国会认为违宪 Sixteenth Amendment ratified in 1913 made the income tax constitutional 1913 永久确立 IRC 税收署 was enacted 制定 in 1939 and subsequently revised in 1954 and 1986 两次修订 federal tax law means the InternalRevenueCode of 1986 联邦税法指 1986 is Statutory authority 2.basic sources of authority: statutory law, administrative pronouncements, and judicial decisions. 三种基本法源:成文法,行政公告,司法判定 3.Administrative authority Treasury regulations IRS Revenue Rulings and Revenue Procedures Federal judicial authority Trial courts Tax Court
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