Federal tax statutes are codified in Title 26 of the United States Code, commonly referred to as the Internal Revenue code (IRC). The first IRC was passed in 1939, and later replaced by the IRC of 1954. It was subsequently amended by the Tax Reform Act of 1986. The current version is the IRC of 1986.
United States Code (USC), Title 26.
- Print: United States Code [U.S.C.] (Ref KF 62 <year> .A2 ... 2d floor).
- LexisNexis Academic:Click Legal Research, then Tax Law. Search within Source: Internal Revenue Code
- Internet: http://uscode.house.gov/usc.htm or http://www.access.gpo.gov/congress/cong013.html
- RIA Checkpoint: Perform Keyword Search, setting search limits: under "Primary Source Materials," select Code, Regulations, Committee Reports. Also, select topics or dates under "Legislation" for current and recent legislation.
- Standard federal tax reports. Taxes on parade
- Internet: Standard federal tax reports. Taxes on parade (Online)