Where Can I Access the Internal Revenue Code?
Electronic Free Access:
Electronic Access for USD Law Students and Faculty, and Subscribers Only (User Name and Password Required):
Electronic Access to USD Law Students and Faculty and Other Patrons On-Site at the Law Library:
In Print in the McKusick Law Library:
United States Code, available on the Main Floor
United States Code Annotated, available on the Main Floor
United States Code Service, available on the Main Floor
About the Internal Revenue Code
The Internal Revenue Code of 1986 is the primary source of federal tax law. It is codified in Title 26 of the United States Code. However, it is generally referred to as the Internal Revenue Code, or I.R.C., as opposed to U.S.C. Title 26. For more information on citing to the I.R.C., see the box to the right.
The I.R.C. is broken down into 11 subtitles as follows:
|B||Estate and Gift Taxes||2001-2704|
|D||Miscellaneous Excise Taxes||4001-5000|
|E||Alcohol, Tobacco, and Certain Other Excise Taxes||5001-5891|
|F||Procedure and Administration||6001-7874|
|G||The Joint Committee on Taxation||8001-8023|
|H||Financing of Presidential Election Campaigns||9001-9042|
|I||Trust Fund Code||9501-9602|
|J||Coal Industry Health Benefits||9701-9722|
|K||Group Health Plan Portability, Access and Renewability Requirements||9801-9833|
Citing to the Internal Revenue Code
According to Bluebook Rule 12.9.1, for citations to the Internal Revenue Code, 26 U.S.C. may be replaced with I.R.C.
26 U.S.C. § 61 (1994)
becomes I.R.C. § 61 (1994).