![]() ![]() However, this version is only current through the 1st Session of the 112th Congress convened in 2011. ![]() Code made available to the public by Congress. The version of the IRC underlying the retrieval functions presented above is generated from the official version of the U.S. Note: The IRC materials retrieved via the above functions are provided as a public service by The Legal Information Institute of Cornell University Law School, not the IRS.ĬAUTION. ![]() Table of contentsĪfter clicking through the exit link below, enter "26" for the Title and then the Section number.Īfter clicking through the exit link below, enter your search terms and click the "Search" button. 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.). ![]()
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