Irc code list pdf

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Its implementing agency is the Internal Revenue Service. Codifications irc code list pdf statutes, including tax statutes, undertaken in 1873 resulted in the Revised Statutes of the United States, approved June 22, 1874, effective for the laws in force as of December 1, 1873.


Title 35 of the Revised Statutes was the Internal revenue title. Another codification was undertaken in 1878.

In 1919, a committee of the U. House of Representatives began a project to recodify U. The 1939 Code was published as volume 53, Part I, of the United States Statutes at Large and as title 26 of the United States Code.

Subsequent permanent tax laws enacted by the United States Congress updated and amended the 1939 Code. Hussey was the principal drafter of the Internal Revenue Code of 1954. The code was published in volume 68A of the United States Statutes at Large.

To prevent confusion with the 1939 Code, the new version was thereafter referred to as the “Internal Revenue Code of 1954” and the prior version as the “Internal Revenue Code of 1939”. The lettering and numbering of subtitles, sections, etc. 61 of the 1954 Code. The 1954 Code replaced the 1939 Code as title 26 of the United States Code.

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