Federal Tax Law Research Guide: Internal Revenue Code (IRC)

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.

  1. United States Code (USC), Title 26.
  2. Standard federal tax reports. Taxes on parade
  3. Internet: Standard federal tax reports. Taxes on parade (Online)