Internal Revenue Code

When we set out to find a good, reliable, on-line version of the federal tax laws, we quickly found that Cornell Law School's Legal Information Institute (LII) is simply the best. In fact, it's the one place that the Internal Revenue Service turns to when it needs help with the tax laws. Here, then, is our gateway to LII's presentation of Title 26 of the U.S. Code, which is commonly referred to as the "Internal Revenue Code."

26 USC TITLE 26 - INTERNAL REVENUE CODE

TABLE OF CONTENTS

Subtitle A	—	Income Taxes
Subtitle B	—	Estate and Gift Taxes
Subtitle C	—	Employment Taxes
Subtitle D	—	Miscellaneous Excise Taxes
Subtitle E	—	Alcohol, Tobacco, and Certain Other Excise Taxes
Subtitle F	—	Procedure and Administration
Subtitle G	—	The Joint Committee on Taxation
Subtitle H	—	Financing of Presidential Election Campaigns
Subtitle I	—	Trust Fund Code
Subtitle J	—	Coal Industry Health Benefits
Subtitle K	—	Group Health Plan Requirements