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Online Sources of Internal Revenue Code of 1939
Citation, Historical Tax Laws
The following citation resources may be informative.
- 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 Internal Revenue Code of 1954
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.