Federal Tax Law: Statutory Sources

Remember that the Internal Revenue Code, cases, and regulations take precedent over agency decisions and public rulings.

Statutory sources include the U.S. Constitution, tax treaties, and federal tax statutes known as the Internal Revenue Code.

The Internal Revenue Code is Title 16 of the US Code. It is divided into 11 subtitles:

• Subtitle A - Income Taxes
• Subtitle B - Estate and Gift Taxes
• Subtitle C - Employment Taxes
• Subtitle D - Miscellaneous Excise Taxes
• Subtitle E - Alcohol, Tobacco, and Other Excise Taxes
• Subtitle F - Procedure and Administration
• Subtitle G - The Joint Committee on Taxation
• Subtitle H - Financing of Presidential Election Campaigns
• Subtitle I - Trust Fund Code
• Subtitle J - Coal Industry Health Benefits
• Subtitle K - Group Health Plan Requirements   

The Internal Revenue Code is available from a variety of sources.  The following is a list of both free and subscription based sources.  The subscription based sources are only available to current Loyola students and faculty.   

United States Code, Office of the Law Revision Council.

United States Code Annotated, Westlaw

United States Code Service, Lexis

US Code, Govinfo

United States Code, HeinOnline - goes back to 1925-26 edition

US Code Title 26, Cornell University's Legal Information Institute (free online source)

Internal Revenue Code, Bloomberg