Answered By: Library Reviewer Last Updated: Oct 16, 2014 Views: 54
The official source for the Internal Revenue Code (I.R.C.) is title 26 of the United States Code (U.S.C.). The official version of the United States Code is available in the following sources:
Tip: When citing to the sections found in title 26, replace “26 U.S.C.” with “I.R.C.” This is the convention mandated by Bluebook rule 12.9.1 and is the convention used by tax practitioners. For example, the citation to I.R.C. § 61 (2012) is equivalent to 26 U.S.C. § 61 (2012).
For information on researching tax law, see the law library’s specialized research guide, Federal Tax Research.