INTERNAL REVENUE CODE - IRC

Collection of all federal tax laws by the Internal Revenue Service (IRS). The code was compiled in 1939 and vigorously revised in 1954 and in 1986. The comprehensive set of tax laws was enacted as Title 26 of the United States Code by Congress. Sometimes called the Internal Revenue Title, it is arranged based on topic and encompasses all relative rules on excise, estate, gift, payroll, and sales taxes.