Internal Revenue Code
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This convenient, one-volume handbook contains the entire Internal Revenue Code contained in Title 26 of the United States Code Service, including:
• The text of all IRC sections (including income, gift, estate, excise and payroll tax provisions, etc).
• Legislative history of each section (i.e., citations to Acts of Congress amending each section and the actual statutory language that made the change).
This compilation of selected laws is fully up to date with legislation through the Second Session of the 166th Congress. Also included is a Table of Sections Affected to facilitate research of 2019 legislation, as well as a comprehensive descriptive word index to all key statutes.
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Table of contents
TITLE 26. INTERNAL REVENUE CODE
SUBTITLE A. INCOME TAXES
SUBTITLE B. ESTATE AND GIFT TAXES
SUBTITLE C. EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX
SUBTITLE D. MISCELLANEOUS EXCISE TAXES
SUBTITLE E. ALCOHOL, TOBACCO, AND CERTAIN 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