Internal Revenue Code (Code or IRC) | Practical Law

Internal Revenue Code (Code or IRC) | Practical Law

Internal Revenue Code (Code or IRC)

Internal Revenue Code (Code or IRC)

Practical Law Glossary Item 2-382-3555 (Approx. 3 pages)

Glossary

Internal Revenue Code (Code or IRC)

Federal tax laws are codified in the Internal Revenue Code (Code or IRC) of 1986, enacted by Congress in Title 26 of the United States Code. The Code is supplemented by Treasury regulations that provide the official interpretation of the Code by the US Department of the Treasury.