The Internal Revenue Code, found in Title 26 of the United States Code, is the key statutory source for federal tax law. The Internal Revenue Code is divided into subtitles, chapters, subchapters, parts, and sections. The 11 subtitles of Title 26 are as follows:
When citing the Internal Revenue Code, it is standard practice to cite to the "section," which is abbreviated with a section symbol (§). Sections, in turn, are broken down further, into subsections, paragraphs, subparagraphs, and clauses. The Internal Revenue Code (& by extension the United States Code) can be found online freely at a variety of sources:
Other statutory sources include tax treaties, which are agreements countries make to eliminate or reduce double taxation. Finally, other federal statutes not codified in the Internal Revenue Code may also contain the relevant rules. For example, some provisions of ERISA (the Employee Retirement Income Security Act, P.L. 93-406) have tax consequences but are not found in the Internal Revenue Code.
(Library of Congress): Provides access to bills, resolutions, activity in Congress, the Congressional Record, schedules, calendars, committee information, presidential nominations, treaties and more.
For legislative histories in print, see the box on the left.