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What is 26 United States Code (U.S.C.)? [Definition]

26 United States Code (U.S.C.) 
Title 26 of the United States Code (U.S.C.) contains the Internal Revenue Code (IRC). The IRC is the principal body of domestic statutory tax laws enacted by the United States Congress. It is organized topically, and covers income tax, payroll taxes, gift taxes, estate taxes, and excise taxes. Citations of the code may begin “26 U.S.C.” or simply “IRC”

[26 U.S.C. is available online here. However it is only current through the 1st session of the 112th Congress, which was convened in 2011. The U.S.C. Classification Table is also available online here, which shows where recently enacted laws will appear in the U.S.C.]

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