The tax statutes define the tax base, establish penalties for noncompliance and authorize agencies to administer the tax law. The Internal Revenue Code is codified in Title 26 of the United States Code. The current Internal Revenue Code was enacted in 1986 with several subsequent amendments. Tax practitioners tend to refer to and cite the Internal Revenue Code of 1986 rather than the U.S. Code and when they do, they are referring to the Internal Revenue Code of 1986, as amended.
The Internal Revenue Code is divided into 11 subtitles. Each subtitle addresses a different tax subject.
SUBTITLE | SUBJECT |
A |
Income Taxes |
B | Estate & Gift Taxes |
C | Employment Taxes |
D |
Miscellaneous Excise Taxes |
E | Alcohol, Tobacco, and Certain Other Excise Taxes |
F | Procedure & Administration |
G | The Joint Committee on Taxation |
H | Financing of Presidential Election Campaigns |
I | Trust Fund Code |
J | Coal Industry Health Benefits |
K | Group Health Plan |
There are several sources for the current Internal Revenue Code.
If you know the IRC section or sections that you need to research tax research platforms have tools that make it easy to locate the full text of the sections you need.
If you don't know which IRC sections apply to your research issue there are a number of ways to get started.