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Federal Tax Research: Sources of Historical IRC

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

Online Internal Revenue Code of 1939

Internal Revenue Code of 1954

Citation, Historical Tax Laws

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)

Online Sources of 1986 Internal Revenue Code (Historical)


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.