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Accounting 4813 Reasearch Guide: Internal Revenue Code


Federal tax law begins with the Internal Revenue Code (IRC), enacted by Congress in Title 26 of the United States Code (26 U.S.C.).

In RIA CHECKPOINT: Table of Contents → Federal Library Federal Source Materials Code, Regulations, Committee Reports & Tax Treaties Internal Revenue Code Current Code

OR under "My Quick Links," click on Find Federal Code & Regs:

Screeshot of Opening Screen of RIA Checkpoint


Screenshot of RIA Find an IRC Section Page