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This is the "Internal Revenue Code" page of the "Tax Law Research" guide.
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Last Updated: Aug 22, 2017 URL: Print Guide RSS Updates

Internal Revenue Code Print Page

Where Can I Access the Internal Revenue Code?

Electronic Free Access:

GPO Website - United States Code

Cornell's Legal Information Institute (LII)

Electronic Access for USD Law Students and Faculty, and Subscribers Only (User Name and Password Required):


Lexis Advance

Bloomberg Law

Electronic Access to USD Law Students and Faculty and Other Patrons On-Site at the Law Library:

RIA Checkpoint

Bloomberg/BNA Tax and Accounting Center

LexisNexis Academic

CCH Intelliconnect

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:

Subtitle    Contents Code Section   
A Income Taxes 1-1563   
B Estate and Gift Taxes 2001-2704
C Employment Taxes 3101-3510
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).


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