Codification of the federal tax laws. Title 26 of the U.S. Code, comprising all federal tax statutes.
Internal Revenue Code of 1986
AmendedCodified at26 U.S.C.
Enacted October 22, 1986 · Pub. L. 99-514
Continuously amended; major rewrites by the Tax Reform Act of 1986 and the Tax Cuts and Jobs Act of 2017.