Cracking the Tax Code

Today TaxMama hears from Tom in Florida who wants to know, “Does there exist a “codex” of the IRS tax code by section and with a brief description or synopsis of what each code relates to? I’d like to get at least one of those “codex”-type reference guides if you or anyone else knows how to do so. I’m not talking about any in-depth or full-blown copy of the IRS code…I’d just like to be better able to research things now and again and know where to start to look.”

Hi Tom,

Well, sort of. How about a table of contents?

Here’s the master Table of Contents for the overall Tax Code – Title 26 of the US Code of Laws

Here’s the master Table of Contents for Income Taxes – Subchapter A of Title 26

We mostly live in Chapter 1 – NORMAL TAXES AND SURTAXES

and Chapter 2 – TAX ON SELF-EMPLOYMENT INCOME

Subtitle B covers Estate and Gift Taxes

Subtitle C – covers all federal employment taxes

This gives you the overview of where things can be found.

There’s even a link to ‘How Current is This”, with lots more information on where to find current legislation that hasn’t yet been included in this database.

Better yet, there’s a Search box on this page. You can search for terms, phrases, or even code sections – look them up, print them out, or just copy and paste the sections you need. All free, courtesy of Cornell Law School and the US House of Representatives. Pretty nifty, isn’t it?

Of course, there are lots more places to look for Regulations, legal rulings, notices, Private Letter Rulings and so forth – but that’s another question. And it all starts right here, with the Tax Code.

And remember, you’ll find answers to questions about the Tax Code and all kinds of tax issues, free. Where? Where else? At TaxMama.com

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