Skip to main content

Federal Tax Research: Internal Revenue Code

This guide provides information on federal tax law and identifies pertinent print and online resources available through the NYU Law Library.

Internal Revenue Code Pages

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

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.