Federal Tax Research: Sources of Historical IRC

The following citation resources may be informative.

• Bluebook R.12, Statutes

• TaxCite, Pt. 1, A, Internal Revenue Code & Federal Acts

• TaxCite, Pt. 3, C., Tax Legislation (Listing citations for commonly cited legislation, as well as associated committee reports)

When using a source to locate a prior version of the Code (say IRC of 1954), be sure you note the "as of" date of the law.

Below are links to a selection of print resources offering the IRC at select point in times.