Internal Revenue Code (IRC)

The Internal Revenue Code (IRC) refers to Title 26 of the U.S. Code, the official consolidation and codification of the general and permanent laws of the United States, as the Code’s preface explains.1 Commonly referred to as the IRS code or IRS tax code, the laws in Title 26 are enforced by the Internal Revenue Service (IRS).2 The United States Code was first published in 1926 by the U.S. House of Representatives.1 Title 26 covers all relevant rules pertaining to income, gift, estate, sales, payroll, and excise taxes.2