Additional Instruction on Statutory Research
Below are links to sources offering instruction on statutory research.
Internal Revenue Code Basics
"The Internal Revenue Code of 1986 is the primary source of Federal tax law. It imposes income, estate, gift, employment, miscellaneous excise taxes, and provisions controlling the administration of Federal taxation." (Internal Revenue Code, IRM § 188.8.131.52.1) The Internal Revenue Code is codified at title 26 of the United States Code.
Citations to the Internal Revenue Code often include neither the abbreviation for the U.S. Code ("U.S.C.") nor the pertinent title (title 26). They are replaced with "I.R.C.," an abbreviation for the Internal Revenue Code.