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Federal Tax Research Guide: Primary Law

A law student's guide to federal income tax research.

Primary Sources of Federal Tax Law

The Internal Revenue Code is located in Title 26 of the U.S. Code. It is further divided into 11 subtitles, chapters, subchapters, parts, subparts, sections, subsections, paragraphs, subparagraphs, clauses, and subclauses. 

The Subtitles are organized by topic:

  1. A. Income Taxes
  2. B. Estate and Gift Taxes
  3. C. Employment Taxes
  4. D. Miscellaneous Excise Taxes
  5. E. Alcohol, Tobacco, and Certain Other Excise Taxes
  6. F. Procedure and Administration
  7. G. The Joint Committee on Taxation
  8. H. Financing of Presidential Election Campaigns
  9. I. Trust Fund Code
  10. J. Coal Industry Health Benefits
  11. K. Group Health Plan Requirements

Treasury Regulations are tax regulations issued by the Internal Revenue Service (IRS), a bureau within the United States Department of the Treasury. These are the Treasury Department's official interpretations of the Internal Revenue Code and are one source of U.S. federal income tax law.

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