Internal Revenue Code - Origins of Tax Codes in The United States

Origins of Tax Codes in The United States

Prior to 1874, U.S. statutes (whether in tax law or other subjects) were not codified. That is, the acts of Congress were not separately organized and published in separate volumes based on the subject matter (such as taxation, bankruptcy, etc.). Codifications of statutes, including tax statutes, undertaken in 1873 resulted in the Revised Statutes of the United States, approved June 22, 1874, effective for the laws in force as of December 1, 1873. Title 35 of the Revised Statutes was the Internal revenue title. Another codification was undertaken in 1878.

In 1919, a committee of the U.S. House of Representatives began a project to recodify U.S. statutes, which eventually resulted in a new United States Code in 1926 (including tax statutes).

Read more about this topic:  Internal Revenue Code

Famous quotes containing the words united states, origins of, origins, tax, codes, united and/or states:

    I feel most at home in the United States, not because it is intrinsically a more interesting country, but because no one really belongs there any more than I do. We are all there together in its wholly excellent vacuum.
    Wyndham Lewis (1882–1957)

    Compare the history of the novel to that of rock ‘n’ roll. Both started out a minority taste, became a mass taste, and then splintered into several subgenres. Both have been the typical cultural expressions of classes and epochs. Both started out aggressively fighting for their share of attention, novels attacking the drama, the tract, and the poem, rock attacking jazz and pop and rolling over classical music.
    W. T. Lhamon, U.S. educator, critic. “Material Differences,” Deliberate Speed: The Origins of a Cultural Style in the American 1950s, Smithsonian (1990)

    Lucretius
    Sings his great theory of natural origins and of wise conduct; Plato
    smiling carves dreams, bright cells
    Of incorruptible wax to hive the Greek honey.
    Robinson Jeffers (1887–1962)

    ...many tax collectors and sinners were also sitting with Jesus.
    Bible: New Testament, Mark 2:15.

    We must trust infinitely to the beneficent necessity which shines through all laws. Human nature expresses itself in them as characteristically as in statues, or songs, or railroads, and an abstract of the codes of nations would be an abstract of the common conscience.
    Ralph Waldo Emerson (1803–1882)

    Because of these convictions, I made a personal decision in the 1964 Presidential campaign to make education a fundamental issue and to put it high on the nation’s agenda. I proposed to act on my belief that regardless of a family’s financial condition, education should be available to every child in the United States—as much education as he could absorb.
    Lyndon Baines Johnson (1908–1973)

    Colonel “Bat” Guano: Okay, I’m going to get your money for you. But if you don’t get the President of the United States on that phone, you know what’s going to happen to you?
    Group Captain Lionel Mandrake: What?
    Colonel “Bat” Guano: You’re going to have to answer to the Coca-Cola company.
    Stanley Kubrick (b. 1928)