Internal Revenue Code

This article is part of a series on
Taxation in the United States
Federal taxation Alternative minimum tax Capital gains tax Corporate tax Estate tax Excise tax Gift tax Generation-skipping transfer tax Income tax Payroll tax Internal Revenue Service (IRS) Internal Revenue Code (IRC) IRS tax forms Revenue by state History Constitutional authority Taxpayer standing Court Protest Evasion Resistance
State and local taxation State income tax Property tax Sales tax State and local tax deduction Use tax Land value tax State tax levels
Federal tax reform Automated payment transaction tax 9–9–9 Competitive Tax Plan Efficient Taxation of Income FairTax Flat tax Hall–Rabushka flat tax Kemp Commission Taxpayer Choice Act USA Tax Value added tax Border-adjustment tax
United States portal
v t e

This article is part of a series on the
United States Code
United States Code Title 1 - General Provisions Title 2 - The Congress Title 3 - The President Title 4 - Flag and Seal, Seat of Government, and the States Title 5 - Government Organization and Employees Title 6 - Domestic Security Title 7 - Agriculture Title 8 - Aliens and Nationality Title 9 - Arbitration Title 10 - Armed Forces Title 11 - Bankruptcy Title 12 - Banks and Banking Title 13 - Census Title 14 - Coast Guard Title 15 - Commerce and Trade Title 16 - Conservation Title 17 - Copyrights Title 18 - Crimes and Criminal Procedure Title 19 - Customs Duties Title 20 - Education Title 21 - Food and Drugs Title 22 - Foreign Relations and Intercourse Title 23 - Highways Title 24 - Hospitals and Asylums Title 25 - Indians Title 26 - Internal Revenue Code Title 27 - Intoxicating Liquors Title 28 - Judiciary and Judicial Procedure Title 29 - Labor Title 30 - Mineral Lands and Mining Title 31 - Money and Finance Title 32 - National Guard Title 33 - Navigation and Navigable Waters Title 34 - Crime Control and Law Enforcement Title 35 - Patents Title 36 - Patriotic Societies and Observances Title 37 - Pay and Allowances of the Uniformed Services Title 38 - Veterans' Benefits Title 39 - Postal Service Title 40 - Public Buildings, Properties, and Works Title 41 - Public Contracts Title 42 - The Public Health and Welfare Title 43 - Public Lands Title 44 - Public Printing and Documents Title 45 - Railroads Title 46 - Shipping Title 47 - Telecommunications Title 48 - Territories and Insular Possessions Title 49 - Transportation Title 50 - War and National Defense Title 51 - National and Commercial Space Programs Title 52 - Voting and Elections Title 53 - [Reserved] Title 54 - National Park Service and Related Programs
United States portal
v t e

The Internal Revenue Code of 1986 (IRC), is the domestic portion of federal statutory tax law in the United States. It is codified in statute as Title 26 of the United States Code.^[1] The 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.