Internal Revenue Code Provisions

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Internal Revenue Code Provisions in the United States

Introduction

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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Internal Revenue Code Provisions: Open and Free Legal Research of US Law

Federal Primary Materials

The U.S. federal government system consists of executive, legislative, and judicial branches, each of which creates information that can be the subject of legal research about Internal Revenue Code Provisions. This part provides references, in relation to Internal Revenue Code Provisions, to the legislative process, the federal judiciary, and the primary sources of federal law (cases, statutes, and regulations).

Federal primary materials about Internal Revenue Code Provisions by content types:

Laws and Regulations

US Constitution
Federal Statutory Codes and Legislation

Federal Case Law and Court Materials

U.S. Courts of Appeals
United States courts of appeals, inclouding bankruptcy courts and bankcruptcy appellate panels:

Federal Administrative Materials and Resources

Presidential Materials

Materials that emanate from the President’s lawmaking function include executive orders for officers in departments and agencies and proclamations for announcing ceremonial or commemorative policies. Presidential materials available include:

Executive Materials

Federal Legislative History Materials

Legislative history traces the legislative process of a particular bill (about Internal Revenue Code Provisions and other subjects) for the main purpose of determining the legislators’ intent behind the enactment of a law to explain or clarify ambiguities in the language or the perceived meaning of that law (about Internal Revenue Code Provisions or other topics), or locating the current status of a bill and monitoring its progress.

State Administrative Materials and Resources

State regulations are rules and procedures promulgated by state agencies (which may apply to Internal Revenue Code Provisions and other topics); they are a binding source of law. In addition to promulgating regulations, state administrative boards and agencies often have judicial or quasi-judicial authority and may issue administrative decisions affecting Internal Revenue Code Provisions. Finding these decisions can be challenging. In many cases, researchers about Internal Revenue Code Provisions should check state agency web sites for their regulations, decisions, forms, and other information of interest.

State rules and regulations are found in codes of regulations and administrative codes (official compilation of all rules and regulations, organized by subject matter). Search here:

State opinions of the Attorney General (official written advisory opinions on issues of state law related to Internal Revenue Code Provisions when formerly requested by a designated government officer):

Tools and Forms

Law in Other Regions

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