Income Taxes

Finding the law: Income Taxes in the U.S. Code

A collection of general and permanent laws relating to income taxes, passed by the United States Congress, are organized by subject matter arrangements in the United States Code (U.S.C.; this label examines income taxes topics), to make them easy to use (usually, organized by legal areas into Titles, Chapters and Sections). The platform provides introductory material to the U.S. Code, and cross references to case law. View the U.S. Code’s table of contents here.

Income Taxes

In Legislation

Income Taxes in the U.S. Code: Title 26, Subtitle A

The current, permanent, in-force federal laws regulating income taxes are compiled in the United States Code under Title 26, Subtitle A. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including income taxes) of the United States. The readers can further narrow their legal research on the topic by chapter and subchapter.