Tax Research

Internal Revenue Code (IRC)

The Internal Revenue Code of 1986 (IRC) - 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.). it is amended from time to time.  

Check out the tables on this webpage entitled "United States Code Classification Tables" to find out "where recently enacted laws will appear in the United States Code and which sections of the Code have been amended by those laws."

Search Examples:

Organization of IRC: An example from Wikipedia

IRC 162(e)(2)(B)(ii) - An example from Wikipedia, the free encyclopedia

As an example, section 162(e)(2)(B)(ii) (26 U.S.C.) would be as follows

Title 26: Internal Revenue Code

  • Subtitle A: Income Taxes
    • Chapter 1: Normal Taxes and Surtaxes
      • Subchapter B: Computation of Taxable Income
        • Part VI: Itemized Deductions for Individuals and Corporations
          • Section 162: Trade or business expenses
            • Subsection (e): Denial of deduction for certain lobbying and political expenditures
              • Paragraph (2) Exception for local legislation
                • Sub-paragraph (B)
                  • Clause (ii)