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The Internal Revenue Code, is the domestic portion of federal statutory tax law in the United States, published as Title 26 of the United States Code (USC). It is organized to cover income tax, payroll taxes, estate taxes, gift taxes and excise taxes; as well as procedure and administration. Its implementing agency is the Internal Revenue Service.

This product contains source from Title 26 of the USCprelim advance posting of the next version of the United States Code:

Chapters Current Through Includes Public Laws Through
All 04/15/2013 Pub. L. 113-7

This publication makes the current title available in an ebook edition. Use the table of contents on your reader's go to feature, links, search and paging features to navigate. Contains fully link enabled multilevel table of contents to simplify navigation and ensure context throughout document.