The Internal Revenue Code (IRC), formally the Internal Revenue Code of 1986, is the domestic portion of federal statutory tax law in the United States, published in various volumes of the United States Statutes at Large, and separately as Title 26 of the United States Code (USC). It is organized topically, into subtitles and sections, covering income tax in the United States, payroll taxes, estate taxes, gift taxes, and excise taxes; as well as procedure and administration. Its implementing agency is the Internal Revenue Service.
This content series is available through the LawStack mobile app.
This LawStack series has a free version available online on the web.
26 USC - Internal Revenue Code
August 14, 2020
This reflects the latest content available for download from LawStack servers. Users must have an active subscription to access downloads.
You use LawStack. Why not your business? We've worked with organizations large and small, such as: