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  1. Tax code, regulations and official guidance - Internal Revenue Service

    Sep 4, 2025 · Congress typically enacts Federal tax law in the Internal Revenue Code of 1986 (IRC). The sections of the IRC can be found in Title 26 of the United States Code (26 USC). An electronic …

  2. U.S. Code: Title 26 — INTERNAL REVENUE CODE - LII / Legal …

    (Aug. 16, 1954, ch. 736, 68A Stat. 3; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.)

  3. INTERNAL REVENUE CODE - House

    The following tables have been prepared as aids in comparing provisions of the Internal Revenue Code of 1954 (redesignated the Internal Revenue Code of 1986 by Pub. L. 99–514, §2, Oct. 22, 1986, 100 …

  4. Bloomberg Law - Internal Revenue Code

    Links to related code sections make it easy to navigate within the IRC. Bloomberg Tax offers full-text of the current Internal Revenue Code free of charge.

  5. Page 1 TITLE 26—INTERNAL REVENUE CODE Act Aug. 16, 1954, ch. 736, 68A Stat. 3 The following tables have been prepared as aids in comparing provisions of the Internal Revenue Code of 1954 …

  6. Internal Revenue Code - Wikipedia

    The IRC is organized topically into subtitles and sections, covering federal income tax in the United States, payroll taxes, estate taxes, gift taxes, and excise taxes; as well as procedure and …

  7. U.S. Code Title 26 (2023) - Internal Revenue Code - Justia Law

    United States may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the …

  8. eCFR :: Title 26 of the CFR -- Internal Revenue

    Learn more about the eCFR, its status, and the editorial process.

  9. Internal Revenue Service | An official website of the United States ...

    Find IRS forms and answers to tax questions.

  10. Internal Revenue Code (IRC) - LII / Legal Information Institute

    The Internal Revenue Code (IRC) is the domestic portion of federal statutory tax law in the United States, and is under Title 26 of the United States Code (USC). The IRC has 11 subtitles, including …