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Section 1 of the Internal Revenue Code ( or simply IRC §1), titled "Tax Imposed" is the law that imposes a federal income tax on taxable income, and sets forth the amount of the tax to be paid. A similar tax on corporations is set forth in IRC §11. Within the layout of the IRC, this section appears as follows: *Subtitle A - Income Taxes (§§ 1-1563) * *Chapter 1 - Normal Taxes and Surtaxes (§§ 1-1400T) * * *Subchapter A - Determination of Tax Liability (§§ 1-59A) * * * *Part I - Tax on Individuals (§§ 1-5) * * * * * Section 1 - Tax imposed ==Basic provisions of section 1== Section 1 imposes the Federal income tax on the "taxable income" of individuals (mainly in subsections (a) through (d)) and on the taxable income of certain estates and trusts (subsection e)). For individuals, section 1 divides income earners into categories depending on whether they are married individuals filing jointly, married individuals filing separately, unmarried individuals, surviving spouses, or heads of households. Section 1 sets forth the formula for what amount of taxable income must be paid to the United States. As currently worded (in mid-2006), subsections (a) through (d) actually list the tax rate schedules for the year 1993. Based in part on the provisions of subsections (f) and (i), the tax rate schedules for 1994 and subsequent years (reflecting, among other things, tax rate changes and cost of living adjustments) are promulgated by the Internal Revenue Service. In other words, the official tax rate schedules for years 1994 and thereafter are not found in the text of section 1 itself. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Internal Revenue Code section 1」の詳細全文を読む スポンサード リンク
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