A. Treasury Regulations
B. Proposed, Final, and Temporary Regulations
K. IRS Notices
L. IRS Manual
Federal tax statutes are codified in Title 26 of the United States Code. Title 26 is commonly referred to as the Internal Revenue Code (IRC). The first IRC was passed in 1939. The IRC of 1939 was then comprehensively revised by, and replaced by, the IRC of 1954. The current version of the IRC is the IRC of 1986. The Tax Reform Act of 1986 substantively amended the IRC of 1954, so the statute was renamed the IRC of 1986.
United States Code (USC), Title 26. (Also: United States Code Annotated (USCA) and United States Code Service (USCS)). (All are in the East Reading Room).
|Internet:||CCH Intelliconnect (UCLA only)|