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). It is organized topically, into subtitles and sections, covering
income tax (see
Income tax in the United States),
payroll taxes,
estate taxes,
gift taxes, and
excise taxes; as well as procedure and administration. Its implementing agency is the
Internal Revenue Service.