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Internal Revenue Code

Last Updated March 20, 2009

Definition

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