USCS, Title 26, Internal Revenue Code
Select a format
Select subscription type
Terms & conditions
Subscribers receive the product(s) listed on the Order Form and any Updates made available during the annual subscription period. Shipping and handling fees are not included in the annual price.
Subscribers are advised of the number of Updates that were made to the particular publication the prior year. The number of Updates may vary due to developments in the law and other publishing issues, but subscribers may use this as a rough estimate of future shipments. Subscribers may call Customer Support at 800-833-9844 for additional information.
Subscribers may cancel this subscription by: calling Customer Support at 800-833-9844; emailing email@example.com; or returning the invoice marked "CANCEL".
If subscribers cancel within 30 days after the product is ordered or received and return the product at their expense, then they will receive a full credit of the price for the annual subscription.
If subscribers cancel between 31 and 60 days after the invoice date and return the product at their expense, then they will receive a 5/6th credit of the price for the annual subscription. No credit will be given for cancellations more than 60 days after the invoice date. To receive any credit, subscriber must return all product(s) shipped during the year at their expense within the applicable cancellation period listed above.
The USCS, Title 26, Internal Revenue Code is an IRC set you can cite with confidence, bringing you 6 volumes with a comprehensive Index that are excerpted from our full USCS, supplemented regularly, and available in print and eBook formats.
If you've made the decision to purchase a U.S. Code product, it makes sense to get the most comprehensive, authoritative, current, and easy-to-use set for your investment: the United States Code Service (USCS) from LexisNexis. The USCS is the only U.S. Code set with statutory content based on the Statutes at Large, which the courts have consistently ruled to be the controlling language when it differs from the codified statutes in the U.S. Code. See 1 USCS 204.
The USCS helps you expand your research even more with selected federal regulations and international agreements. Superior editing is combined with expert annotative materials that include extensive case notes from both the courts and federal agencies, cross-references to the Code of Federal Regulations, references to numerous treatises and law review articles, and cross-references to a host of Matthew Bender treatises to help you expand your research even further and give you an extra edge of expertise.
eBooks, CDs, downloadable content, and software purchases are non-cancellable, nonrefundable and nonreturnable. Click here for more information about LexisNexis eBooks. The eBook versions of this title may feature links to Lexis+™ for further legal research options. A valid subscription to Lexis+™ is required to access this content.
Table of contents
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
Delaware Code Annotated - Volume 13: Title 25 Property; Title 26 Public Utilities; Title 27 Religion; Title 28 Sports & Amusements$14.00
Delaware Code Annotated - Volume 2: Title 1 General Provisions; Title 2 Transportation Title 3 Agriculture$15.00
Delaware Code Annotated - Volume 2A: Title 4 Alcoholic Liquors; Title 5 Banking$15.00