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Federal Tax Research Guide: Internal Revenue Code (in 26 United States Code)

A guide to Brooklyn Law School's federal tax resources. Call numbers are specific to Brooklyn Law School Library.

Internal Revenue Code in 26 United States Code

Federal tax statutes are codified in Title 26 of the United States Code. Title 26 is commonly referred to as the Internal Revenue Code (IRC).

Annotated Online Versions of Internal Revenue Code:

  • Westlaw: United States Code Annotated: Title 26 Internal Revenue Code.  (Drill down to a specific provision or search.)
    • Drilling down to a specific provision yields the text, including the effective date and a link to check Currentness.  Tab: Compare Versions shows most recent amendments. 
    • At Westlaw: Title 26 Internal Revenue Code: on right, under Federal Legislation: there are links to Internal Revenue Codes of 1954 and 1939. 
    • Researchers who seek a historic version of a Code provision also can try entering a date in the Effective Date box at Westlaw: Title 26 Internal Revenue Code. 
    • A Code section includes Notes of Decisions.
    • Citator tip: A Code section includes KeyCite Citing References to cases, other primary sources and secondary sources.  A Code section also might display a KeyCite status flag.  This helpful YouTube video: Mary Whisner, Gallagher Law Library, Westlaw for Tax Research: KeyCite (Nov. 3, 2020) discusses KeyCiting a section of 26 United States Code Annotated (Internal Revenue Code).
    • Alternative research starting point: In Westlaw home screen search box, enter a cite (e.g., 26 USCA 1).
  • Lexis: United States Code Service: Click "+" to drill down to a desired section.  Alternative: enter cite (e.g., 26 USCS 1) in Lexis Legal Research home screen search box.
    • Citator tip: After retrieving a code section like: 26 USCS 1, Shepardize Document is available (on right).
  • Checkpoint Edge provides this annotated code: Internal Revenue Code (RIA). 
    • Click: top-level tab: Federal > click: Quick Links > click: Find Federal Code & Regs (provides template Find an IRC ... Section by Citation + template Find Pending Legislation That Would Amend a Code Section)
      • Tips: Above the text of the current Code section, tab: Expl links to editors' analysis from U.S. Tax Reporter.  Tab: COMPARE CHANGES allows researchers to compare the current Code section to selected prior versions.  Tab: Hist provides a detailed history of the Code section, including links to many U.S. Public Laws in the history.  Tab: Regs yields related Treasury Regulations.  (Source = Final, Temporary & Proposed Treasury Regulations (RIA))  Tab: Annos provides annotations of decisions.  Tab: WG&L Treatises will not yield related treatise texts.  Instead, use: Westlaw: Federal Tax Treatises (WG&L).
      • Checkpoint Edge Federal page also includes a main screen search box.  Click "+" to left of Sources to display a menu that allows researchers to search only within PRIMARY SOURCE MATERIAL type: INTERNAL REVENUE CODE (= Internal Revenue Code (RIA)).
      • BLS students, faculty and administrators: see bottom of this Checkpoint Edge guide box for instructions to create Checkpoint Edge individual accounts. 
  • VitalLaw provides an annotated Current Internal Revenue Code from Standard Federal Tax Reporter).
    • From VitalLaw home screen, click: Tax - Federal > in Citation Lookup box, enter an Internal Revenue Code section.  Click "?" to view supported citation formats.
      • Text links to: History Notes.
      • Text links to: many Related Items, including CCH [editorial] Explanations and related Regulations.
      • VitalLaw: Tax - Federal > box: Practice Tools (on right) includes: Federal and State Tax Current Developments smart chart. 
    • VitalLaw: Tax - Federal > box: Journals & News allows researchers to search for current tax developments in Federal Tax Day and CCH Federal Tax Weekly.
    • To access VitalLaw from off-campus locations: implement the BLS proxy server instructions for 1 web browser. 

Free Online Sources of United States Code (not annotated, check dates):

Subscription Source of United States Code (not annotated, useful for historical research):

Print Versions (second floor of BLS Library):

  • United States Code (U.S.C.): KF 62 2006 A2
  • United States Code Annotated (U.S.C.A.): KF 62 1927 W45
  • United States Code Service (U.S.C.S.): KF 62 1972 L38

Citing to the United States Code

Citing to the United States Code:

Official v. Unofficial Versions of the United States Code:

  • United States Code (U.S.C.) is the official publication.  
    • The Bluebook prefers citations to the official federal code: U.S.C. (Rule 12.3).
  • United States Code Annotated (U.S.C.A.) and United States Code Service (U.S.C.S.) are unofficial publications.  
    • When citing to the unofficial versions (U.S.C.A. and U.S.C.S.), include the name of the publisher (e.g. West for the U.S.C.A., LexisNexis for the U.S.C.S.) (Rule 12.3.1). Citations to the federal code, whether official or unofficial, do not require a date (Rule 12.3.2).   
    • Codified federal statutes enacted subsequent to the latest edition or supplement of the United States Code should be cited to an unofficial code. (Rule 12.2.1)

Date in Citation:

The latest (21st) edition of The Bluebook no longer requires a date when citing to the federal code, whether official or unofficial. (Rule 12.3.2) If a date is desired: Note that the date in a citation to U.S.C., U.S.C.A., or U.S.C.S. is the year of the code edition cited as it appears on the spine of the print volume or the title or copyright page, not the year a statute was enacted or last amended.

Citation to Supplements:

  • When a statute is codified and published in a supplement, but has not yet been published in the official code, the year of the supplement should be included in the parenthetical. (Rule 12.3.1) 
  • Statutes that are split between the published code & a subsequent supplement (i.e. a statute that was amended) should cite to both dates (Rule 12.2.2)