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Accounting 4813 Reasearch Guide: Internal Revenue Code

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