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Levin College of Law

Tax Law Research

A portal for tax law research resources available at the University of Florida

Title 26: Internal Revenue Code - Current Version

Federal tax laws are codified in Title 26 of the United States Code, called the Internal Revenue Code (I.R.C.).  Cite to the Internal Revenue Code, instead of the U.S. Code.  Example:  I.R.C. § 61.  Consult Bluebook rule 12.9.1 for further information.