What is the Internal Revenue Code?

The Internal Revenue Code (IRC), formally the Internal Revenue Code of 1986, is the domestic portion of federal statutory tax law in the United States, published in various volumes of the United States Statutes at Large, and separately as Title 26 of the United States Code (USC).

What is the United States Code?

The United States Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. It is prepared by the Office of the Law Revision Counsel of the United States House of Representatives. For currency information, click here. U.S. Code uscode.house.gov/

What congressional committee considers changes to the IRC?

In the House, the Ways and Means Committee is responsible for considering all tax legislation. The Senate Finance Committee is responsible for considering tax legislation in the Senate. The House and Senate committees may issue reports after a tax bill is considered. Federal Statutes and Legislation - CCH

Who writes the federal tax code?
It's Congress, not the IRS, that writes the law, which is the official tax code. But what's commonly referred to as the tax code includes interpretations of the law by the IRS and Treasury Department, said Eugene Steuerle, a tax policy expert at the Urban Institute.

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26 U.S. Code § 7806 - Construction of title (b) Arrangement and classification
No inference, implication, or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section or provision or portion of this title, nor shall any table of contents, table of cross references, or similar outline, analysis, or descriptive matter relating to the contents of this title be given any legal effect. The preceding sentence also applies to the sidenotes and ancillary tables contained in the various prints of this Act before its enactment into law.

26 USC section 7806 says that Title 26, the income tax code is not law it’s a contract

Published on Jan 4, 2013