Title 26 United States Code
United States Code, 2012 Edition
Title 26
Internal Revenue Code: is Codified and Enacted into Positive Law?
Note: More information about positive law codification is available here.
Although Title 26 has not been enacted, the Internal Revenue Code has been (in 1939 and 1954) and is laid out exactly like Title 26. See act of Feb. 10, 1939, ch. 2, 53 Stat. 1; and act of Aug. 16, 1954, ch. 736, 68A Stat. 3. The Tax Reform Act of 1986, Congress Public Law 99-514, _2, renamed the Code as the Internal Revenue Code of 1986, but did not make wholesale changes to it. There are no historical and revision notes and amendment notes only go back to 1954 as if it were a positive law title. The Appendix to title 26 consists of the rules and procedures of the U.S. Tax Court.
Classification Table
The following table lists the classification updates (sections amended, enacted, repealed, transferred or omitted). Sections are presented in ascending order. A general table is available here.
Table of Contents of Title
Resources
Internal Revenue Code Opinions from the OLC. Search here.
See Also
- Title 26 of the United States Code
- United States Codes and Statutes
- United States Federal Statutes
- Statutory Law
- Legal Statutes
- Statutes of Limitations
- U.S. Federal Statutes
- Constitution State Laws
- U.S. Code
Statute Validity
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