Sources of Tax Law

Internal Revenue Code

Federal tax law begins with the Internal Revenue Code (IRC), enacted by Congress in Title 26 of 

the United States Code (26 U.S.C.).  Readers should note that this version is only current through

 the 1st Session of the 110th Congress convened in 2007.  Before relying on an IRC section 

retrieved from this or any other publicly accessible version of the U.S. Code, please check the 

U.S. Code Classification Tables  published by the U.S. House of Representatives to verify that 

there have been no amendments since that session of Congress.

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