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Internal Revenue Code

Browse the complete Internal Revenue Code (Title 26 U.S.C.) — free, no account needed.

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Source current through: Pub. L. 119-136 (2026-10-22)

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The Internal Revenue Code is reproduced by Docket.tax for convenient reading and search. This is not the official text — the Office of the Law Revision Counsel publishes the authoritative U.S. Code. Verify against the official copy before relying on any section.

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2,162 sections across 11 Subtitles

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