Internal Revenue Code
Title 26 of the U.S. Code is known as the Internal Revenue Code (IRC). This is where most laws that deal with federal taxation are codified. Some tax-related laws are published in other titles of the U.S. Code. The U.S. Code is available in numerous places, including in print, on subscription databases like Lexis and Westlaw, and freely available on the internet. See the United States Code research guide for how to access the U.S. Code.
New tax legislation is also published in the Internal Revenue Bulletin. For where to find the Internal Revenue Bulletin, see the Internal Revenue Bulletin page of this guide.
Commercial publishers reprint the Internal Revenue Code in other sources. A selection of these sources is listed below.
United States Code govinfo (GPO)
Coverage begins with 1994. Can Browse by year and title. To search the U.S. Code, click the orange "Search" button, select "Advanced", then under "Refine by Collection" select "United States Code". Search results can be further refined by using the side panel on the search results screen. For additional information and tips, see the About the United States Code page.
1925 - present. Yearly supplements also available (once in the desired edition, the yearly supplements are located below the list of titles). The U.S.C. on HeinOnline is the unannotated publication prepared by the Office of the Law Revision Counsel of the United States House of Representatives. A delay between publication and availability on Hein may be possible.
Onsite Lexis & Westlaw
Internal Revenue Code
Available on the library's Westlaw computers. From the Practice Areas tab, select Tax > Statutes & Court Rules > Internal Revenue Code. Current version only.
Internal Revenue Code of 1954
Available on the library's Westlaw computers. From the Practice Areas tab, select Tax > Statutes & Court Rules > Internal Revenue Code of 1954 (located in the Tools & Resources box on the right). The Internal Revenue Code of 1954 was approved August 16, 1954 (c. 736, 68A Stat. 3). It was in effect until immediately before the Enactment of P.L. 99-514, or the Tax Reform Act of 1986 (October 22,1986). Contains all of the United States statutes of a general and permanent nature relating exclusively to internal revenue, in force on August 16, 1954. See the most recent text of 26 USCA §§ 7851 et seq. for additional information regarding the relation of this Code to subsequent enactments of the Code.
USCS - Title 26 Internal Revenue Code
Available on the library's Lexis computers. From the Federal tab, select USCS - United States Code Service > Title 26 Internal Revenue Code. Current version only. To search only Title 26, check the box on right side of Title 26.