Internal Revenue Code
Internal Revenue Code
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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

 

 

 
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