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Bookmark or Share- Tax code, regulations and official guidance - Internal Revenue ServiceCongress typically enacts Federal tax law in the Internal Revenue Code of 1986 (IRC). The sections of the IRC can be found in Title 26 of the United States Code (26 USC). An electronic version of the current United States Code is made available to the public by Congress.
- 26 U.S. Code Chapter 1 - NORMAL TAXES AND SURTAXESSubchapter Q—Readjustment of Tax Between Years and Special Limitations (§§ 1301 – 1351) Subchapter R—Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate (§§ 1352 – 1359)
- Internal Revenue Code - WikipediaThe IRC is organized topically into subtitles and sections, covering federal income tax in the United States, payroll taxes, estate taxes, gift taxes, and excise taxes; as well as procedure and administration. The Code's implementing federal agency is the Internal Revenue Service.
- How the U.S. Tax Code Works and Its Sections - InvestopediaKnown officially as the Internal Revenue Code (IRC), the U.S. tax code contains the statutory rules enacted by the U.S. Congress to determine taxable income and the amount of tax due on...
- Federal Tax Law: A Beginner's Guide - Library of CongressTitle 26 of the U.S. Code contains nearly all of the federal tax laws. This title is commonly referred to as the "Internal Revenue Code" (IRC) or sometimes simply as "the Code." The current version is the Internal Revenue Code of 1986, as amended.
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