Internal Revenue Code

Overview
The Internal Revenue Code (IRC) (formally the Internal Revenue Code of 1986) is the domestic portion of federal statutory [tax]] law in the United States, published in various volumes of the United States Statutes at Large, and separately as Title 26 of the United States Code (U.S. Code). It is organized topically, into subtitles and sections, covering income tax, payroll taxes, estate taxes, gift taxes, and excise taxes; as well as procedure and administration. Its implementing agency is the Internal Revenue Service.