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Federal Tax Research: Documents & Resources: Internal Revenue Code

This guide describes the main types of federal tax documents and indicates the most common resources for locating them.

Internal Revenue Code

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.

US CODE (Title 26)




CCH Standard Federal Tax Reporter

RIA United States Tax Reporter