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Federal Tax Law Research: Statutes & Legislative History

Subtitles of the Internal Revenue Code (IRC)

The IRC is divided into the following subtitles:

A - Income Taxes (§§ 1-1564)

B - Estate and Gift Taxes (§§ 2001-2801)

C - Employment Taxes (§§ 3101-3510)

D - Miscellaneous Excise Taxes (§§ 4001-5000C)

E - Alcohol, Tobacco and Certain Other Excise Taxes (§§ 5001-5891)

F - Procedure and Administration (§§ 6001-7874)

G - Joint Committee on Taxation (§§ 8001-8023)

H - Financing of Presidential Election Campaigns (§§ 9001-9042)

I - Trust Fund Code (§§ 9500-9602)

J - Coal Industry Health Benefits (§§ 9701-9722)

K - Group Health Plan Requirements (§§ 9801-9834)

Online Sources

Title 26 of the United States Code contains the tax statutes.  It is commonly called the "Internal Revenue Code" or IRC.

Legislative History Materials

Print Sources