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Federal Tax Research: Primary Sources - Code

This guide provides materials useful in researching tax problems. All print titles are located on the 1st Floor of the MLIC unless otherwise specified.

Internal Revenue Code Online

Internal Revenue Code Print

Current Code is the 1986 Internal Revenue Code as amended.


United States Code, Title 26 (GPO) -- Federal materials - 2nd Floor


United States Code Annotated, Title 26 (West)-- Federal materials- 2nd Floor


United States Code Service, Title 26 (Lexis) -- Federal materials- 2nd Floor

Legislative History

Legislative history of tax provisions in the statutes may be required when seeking to understand the Congressional intent of a particular statute.  The MLIC has many resources to aid in this type of research.  A few of the sources of legislative histories which have already been compiled by others are listed here. Assistance in legislative history research is available at the MLIC Reference desk.

Compiled legislative histories
Seidman, Jacob Stewart. Legislative History of Federal Income and Excess Profits Tax Laws, 1953-1939. KF/6355.8/.S34/1954

Seidman, Jacob Steward. Seidman's Legislative History of Excess Profits Tax Laws, 1946-1917. KF/6472/.S34/1947

Tax Management: Primary Sources KF/6365 (Last updated 1996)

Legislative History of the Internal Revenue Code of 1954 KF/6335/.A315/A15/1967

Cumulative Changes in the Internal Revenue Code of 1954 as amended, 1954- Statutory and regulatory history. KF/6277

Barton's Federal Tax Laws Correlated - Comparison of the language of each section of the Revenue Acts enacted from 1913-1953. KF/6334/.A3/1968

Joint Committee on Taxation