Internal Revenue Code Provisions

Internal Revenue Code Provisions in the United States


Most tax legislation begins in the House of Representatives. In the House, tax law changes are considered by the Ways and Means Committee. 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.).

Generally speaking, compensation received as damages on account of personal injuries is not included in the victim’s gross income and therefore is not taxable.

Title 26 of the United States Code (26 U.S.C.)

SUBTITLE A – Income Taxes (§§ 1 to 1564)
SUBTITLE B – Estate and Gift Taxes (§§ 2001 to 2801)
SUBTITLE C – Employment Taxes (§§ 3101 to 3512)
SUBTITLE D – Miscellaneous Excise Taxes (§§ 4001.. to 5000C)
SUBTITLE E – Alcohol, Tobacco, and Certain Other Excise Taxes (§§ 5001 to 5891)
SUBTITLE F – Procedure and Administration (§§ 6001 to 7874)
SUBTITLE G – The Joint Committee on Taxation (§§ 8001 to 8023)
SUBTITLE H – Financing of Presidential Election Campaigns (§§ 9001 to 9042)
SUBTITLE I – Trust Fund Code (§§ 9500 to 9602)
SUBTITLE J – Coal Industry Health Benefits (§§ 9701 to 9722)
SUBTITLE K – Group Health Plan Requirements (§§ 9801 to 9834)

The Internal Revenue

Some tax statutes are found in several provisions of the United States Code.







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