NATIONAL INTERNAL REVENUE CODE OF 1997

Outline
TITLE I ORGANIZATION AND FUNCTION OF THE BUREAU OF INTERNAL REVENUE TITLE II TAX ON INCOME

CHAPTER XIII - WITHHOLDING ON WAGES TITLE III ESTATE AND DONOR'S TAXES

CHAPTER I - ESTATE TAX CHAPTER II - DONOR'S TAX TITLE IV VALUE- ADDED TAX CHAPTER I - IMPOSITION OF TAX CHAPTER II - COMPLIANCE REQUIREMENTS TITLE V TITLE VI OTHER PERCENTAGE TAXES EXCISE TAXES ON CERTAIN GOODS

CHAPTER VII - ALLOWABLE DEDUCTIONS - A CHAPTER VII - ALLOWABLE DEDUCTIONS - B CHAPTER I - DEFINITIONS CHAPTER II - GENERAL PRINCIPLES CHAPTER III - TAX ON INDIVIDUALS CHAPTER IV - TAX ON CORPORATIONS CHAPTER V - COMPUTATION OF TAXABLE INCOME CHAPTER VI - COMPUTATION OF GROSS INCOME CHAPTER VII - ALLOWABLE DEDUCTIONS CHAPTER VIII - ACCOUNTING PERIODS AND METHODS OF ACCOUNTING CHAPTER IX - RETURNS AND PAYMENT OF TAX CHAPTER X - ESTATES AND TRUSTS CHAPTER XI - OTHER INCOME TAX REQUIREMENTS CHAPTER XII - QUARTERLY CORPORATE INCOME TAX ANNUAL DECLARATION AND QUARTERLY PAYMENTS OF INCOME TAXES

CHAPTER I - GENERAL PROVISIONS CHAPTER II - EXEMPTION OR CONDITIONAL TAX-FREE REMOVAL OF CERTAIN ARTICLES CHAPTER III- EXCISE TAX ON ALCOHOL PRODUCTS CHAPTER IV - EXCISE TAX ON TOBACCO PRODUCTS CHAPTER V - EXCISE TAX ON PETROLEUM PRODUCTS CHAPTER VI EXCISE TAX ON MISCELLANEOUS ARTICLES CHAPTER VII EXCISE TAX ON MINERAL PRODUCTS CHAPTER VIII - ADMINISTRATIVE PROVISIONS REGULATING BUSINESS OF PERSONS

DEALING IN ARTICLES SUBJECT TO EXCISE TAX TITLE VII TITLE VIII DOCUMENTARY STAMP TAX REMEDIES

TITLE XIV

FINAL PROVISIONS

NATIONAL INTERNAL REVENUE CODE OF 1997

CHAPTER I - REMEDIES IN GENERAL CHAPTER II - CIVIL REMEDIES FOR COLLECTION OF TAXES CHAPTER III PROTESTING AN ASSESSMENT, REFUND, ETC. TITLE I

Outline

ORGANIZATION AND FUNCTION OF THE BUREAU OF INTERNAL REVENUE

TITLE IX

COMPLIANCE REQUIREMENTS SECTION 1. Title of the Code. SEC. 2. Powers and duties of the Bureau of Internal Revenue. SEC. 3. Chief Officials of the Bureau of Internal Revenue. SEC. 4. Power of the Commissioner to Interpret Tax Laws and to Decide Tax Cases.

CHAPTER I - KEEPING OF BOOKS OF ACCOUNTS AND RECORDS CHAPTER II - ADMINISTRATIVE PROVISIONS CHAPTER III - RULES AND REGULATIONS

TITLE X

STATUTORY OFFENSES AND PENALTIES SEC. 5. Power of the Commissioner to Obtain Information, and to Summon, Examine, and Take Testimony of Persons. SEC. 6. Power of the Commissioner to Make assessments and Prescribe additional Requirements for Tax Administration and Enforcement. SEC. 7. - Authority of the Commissioner to Delegate Power. SEC. 8. Duty of the Commissioner to Ensure the Provision and Distribution of forms, Receipts, Certificates, and Appliances, and the Acknowledgment of Payment of Taxes SEC. 9. - Internal Revenue Districts. SEC. 10. - Revenue Regional Director. SEC. 11. Duties of Revenue District Officers and Other Internal Revenue Officers.

CHAPTER I - ADDITIONS TO THE TAX CHAPTER II - CRIMES, OTHER OFFENSES AND FORFEITURES CHAPTER III - PENALTIES IMPOSED ON PUBLIC OFFICERS CHAPTER IV - OTHER PENAL PROVISIONS TITLE XI ALLOTMENT OF INTERNAL REVENUE CHAPTER I - DISPOSITION AND ALLOTMENT OF NATIONAL INTERNAL REVENUE IN GENERAL CHAPTER II - SPECIAL DISPOSITION OF CERTAIN NATIONAL INTERNAL REVENUE TAXES TITLE XII TITLE XIII OVERSIGHT COMMITTEE REPEALING PROVISIONS

SEC. 12. Agents and Deputies for Collection of National Internal Revenue Taxes. SEC. 13. - Authority of a Revenue Offices. SEC. 14. Authority of Officers to Administer Oaths and Take Testimony. SEC. 15. Authority of Internal Revenue Officers to Make Arrests and Seizures. SEC. 16. Assignment of Internal Revenue Officers Involved in Excise Tax Functions to Establishments Where Articles subject to Excise Tax are Produced or Kept SEC. 17. Assignment of Internal Revenue Officers and Other Employees to Other Duties. SEC. 18. Reports of violation of Laws. SEC. 19. Contents of Commissioner's Annual Report. SEC. 20. Submission of Report and Pertinent Information by the Commissioner. SEC. 21. Sources of Revenue.

CHAPTER V - COMPUTATION OF TAXABLE INCOME CHAPTER VI - COMPUTATION OF GROSS INCOME CHAPTER VII - ALLOWABLE DEDUCTIONS CHAPTER VIII - ACCOUNTING PERIODS AND METHODS OF ACCOUNTING CHAPTER IX - RETURNS AND PAYMENT OF TAX CHAPTER X - ESTATES AND TRUSTS CHAPTER XI - OTHER INCOME TAX REQUIREMENTS CHAPTER XII - QUARTERLY CORPORATE INCOME TAX ANNUAL DECLARATION AND QUARTERLY PAYMENTS OF INCOME TAXES CHAPTER XIII - WITHHOLDING ON WAGES TITLE III ESTATE AND DONOR'S TAXES

CHAPTER I - ESTATE TAX CHAPTER II - DONOR'S TAX TITLE IV VALUE- ADDED TAX CHAPTER I - IMPOSITION OF TAX CHAPTER II - COMPLIANCE REQUIREMENTS TITLE V OTHER PERCENTAGE TAXES EXCISE TAXES ON CERTAIN GOODS

TITLE II

TAX ON INCOME

TITLE VI

CHAPTER VII - ALLOWABLE DEDUCTIONS - A CHAPTER VII - ALLOWABLE DEDUCTIONS - B CHAPTER I - DEFINITIONS CHAPTER II - GENERAL PRINCIPLES CHAPTER III - TAX ON INDIVIDUALS CHAPTER IV - TAX ON CORPORATIONS

CHAPTER I - GENERAL PROVISIONS CHAPTER II - EXEMPTION OR CONDITIONAL TAX-FREE REMOVAL OF CERTAIN ARTICLES CHAPTER III- EXCISE TAX ON ALCOHOL PRODUCTS CHAPTER IV - EXCISE TAX ON TOBACCO PRODUCTS CHAPTER V - EXCISE TAX ON PETROLEUM PRODUCTS

CHAPTER VI EXCISE TAX ON MISCELLANEOUS ARTICLES CHAPTER VII EXCISE TAX ON MINERAL PRODUCTS CHAPTER VIII - ADMINISTRATIVE PROVISIONS REGULATING BUSINESS OF PERSONS DEALING IN ARTICLES SUBJECT TO EXCISE TAX

CHAPTER I - DISPOSITION AND ALLOTMENT OF NATIONAL INTERNAL REVENUE IN GENERAL CHAPTER II - SPECIAL DISPOSITION OF CERTAIN NATIONAL INTERNAL REVENUE TAXES TITLE XII TITLE XIII TITLE XIV OVERSIGHT COMMITTEE REPEALING PROVISIONS FINAL PROVISIONS

TITLE VII TITLE VIII

DOCUMENTARY STAMP TAX REMEDIES

CHAPTER I - REMEDIES IN GENERAL CHAPTER II - CIVIL REMEDIES FOR COLLECTION OF TAXES CHAPTER III PROTESTING AN ASSESSMENT, REFUND, ETC.

TITLE IX

COMPLIANCE REQUIREMENTS

CHAPTER I - KEEPING OF BOOKS OF ACCOUNTS AND RECORDS CHAPTER II - ADMINISTRATIVE PROVISIONS CHAPTER III - RULES AND REGULATIONS

TITLE X

STATUTORY OFFENSES AND PENALTIES

CHAPTER I - ADDITIONS TO THE TAX CHAPTER II - CRIMES, OTHER OFFENSES AND FORFEITURES CHAPTER III - PENALTIES IMPOSED ON PUBLIC OFFICERS CHAPTER IV - OTHER PENAL PROVISIONS TITLE XI ALLOTMENT OF INTERNAL REVENUE