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). …

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

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. …

Links to related code sections make it easy to navigate within the IRC.

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 …

Title 26 was last amended 10/02/2025. The Code of Federal Regulations (CFR) is the official legal print publication containing the codification of the general and permanent rules published in …

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 …

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 …

Nov 1, 2025 · Each tax code covers a specific collection of individual tax laws that are organized by topic, such as income taxes, deductions, and more. The federal Internal Revenue Code is …

26 U.S. Code Subtitle A - Income Taxes U.S. Code Notes prev | next CHAPTER 1—NORMAL TAXES AND SURTAXES (§§ 1 – 1400Z–2) CHAPTER 2—TAX ON SELF-EMPLOYMENT …