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Code ( The Internal Revenue Code)

Last Updated March 19, 2009


The Internal Revenue Code, commonly referred to as the Tax Code as amended.

Federal tax law begins with the Internal Revenue Code (IRC), enacted by Congress in Title 26 of the United States Code (26 U.S.C.).


Referring Cite

Title 26- Internal Revenue Code

Additional Helpful Information


Official guidance by the IRS is usually based on their interpretation of the IRC