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This is the "Internal Revenue Code" page of the "Federal Tax Research" guide.
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Federal Tax Research  

This guide provides information on federal tax law and identifies pertinent print and online resources available through the NYU Law Library.
Last Updated: Sep 11, 2017 URL: http://nyulaw.libguides.com/content.php?pid=271175 Print Guide RSS Updates

Internal Revenue Code Print Page
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Internal Revenue Code Pages

Below are links to the pages located under the tab, "Internal Revenue Code."

      

    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 § 4.10.7.2.1) 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.

        
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