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Using editorial notes to explain the construction or application of selected laws, Internal Revenue Code provides complete text of the Internal Revenue Code (1986). The book is designed to be used with Title 26 of the United States Code Annotated for further historical notes and complete notes of decisions construing the Code. The section numbers of Title 26, USCA®, and the Internal Revenue Code. are identical, speeding up targeted research.
Amendments to the laws in this edition through the ensuing year are in the update pamphlets of the U.S. Code Congressional and Administrative News. Legislative histories of any amendments will also be carried in those pamphlets. A detailed index provides quick access to the provisions of the Code.