Topic summary
Internal Revenue Code of 1986
Extracted from the Wikipedia article Internal Revenue Code.
Internal Revenue Code of 1986
References in federal statutes enacted after 1954 to the Internal Revenue Code generally refer to Title 26 of the United States Code, as amended. The basic structure of Title 26 remained the same until the enactment of the comprehensive revision contained in the Tax Reform Act of 1986, although individual provisions of the law were changed on a regular basis.