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Tax Law

An Overview On the Joys of Federal Taxation

Statutes aka IRC aka Tax Code - Find & Cite

The Tax Code/Internal Revenue Code (IRC) is codified in Title 26 of the USC.


Westlaw's Tax Page

Lexis' Tax Page

Bloomberg's Tax Page*


* Okay, Bloomberg has another tax page.  We have Bloomberg Tax!  That's great, because it's full of Intense Tax Stuff.


The IRS's own handy page is here.



IRC or I.R.C.: Internal Revenue Code aka Tax Code

USC or U.S.C.: United States Code

Prior Versions

There are prior versions of the IRC, namely in 1938, 1954, and 1986.  You'll see them referenced as 'IRC of 1954,' for example.  If you just see IRC listed, assume it's the current version.




  • Rule 14.2
  • Appendix 6 - Federal Taxation Materials (It gets its own section!)



  • Rule 12.9.1, Internal Revenue Code
  • For citation forms in court documents and legal memoranda, see Bluepages B12.1.4.