Distinguish between the objectives of financial reporting and the reporting according to the Internal Revenue Code(IRC). 对财务报告和按照国内税收法报告的目的加以区别。
The federal income tax is governed by the Internal Revenue Code(IRC). 联邦所得税事项由《国内税收法典》调整。
" Code " means the Internal Revenue Code(IRC) of1986, as mended. “税法”是指,经修正后的«1986年国内税收法»。
TO AMEND TITLE I of the Employee Retirement Income Security Act of1974, Title XXVII of the public health service act, and the internal revenue code of1986to extend by one year provisions requiring parity in the application of certain limits to mental health benefits. 修正一九七四年员工退休所得安全法第1编、公共健康服务法第27编,及一九八六年国内税收法典以延长一年有关心理健康福利特定限制之同等适用。
The team paid a long visit to the Internal Revenue Service and was given a two-volume bound copy of the United States tax code and a five-volume copy of I.R.S. regulations. 该团队在美国国税局(InternalRevenueService)考察了很长一段时间,获赠了两卷一套的美国税法和五卷一套的国税局规章。