Internal Revenue Code

Proper noun

(finance, US) The domestic portion of federal statutory tax law in the United States.

Japanese Meaning

米国内に適用される、米国連邦の法令に定められた税法（連邦税法）の体系

Under the Internal Revenue Code, corporations and individuals are subject to rules governing federal income tax liability.

米国の内国歳入法典の下では、企業や個人は連邦所得税の課税に関する規則の対象となります。

Sense（1）

(finance, US) The domestic portion of federal statutory tax law in the United States.