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Internal Revenue Code

Bloomberg Tax is pleased to offer full-text of the current Internal Revenue Code free of charge. This site is updated continuously and includes Editor’s Notes written by expert staff at Bloomberg Tax indicating when a section has been repealed or when there is a delayed effective date allowing you to see the current and future law. Links to related code sections make it easy to navigate within the IRC.

Subtitle A — INCOME TAXES (Sections 1 to 1564)

Subtitle B — ESTATE AND GIFT TAXES (Sections 2001 to 2801)

Subtitle C — EMPLOYMENT TAXES (Sections 3101 to 3512)

Subtitle D — MISCELLANEOUS EXCISE TAXES (Sections 4001 to 5000D)

Subtitle E — ALCOHOL, TOBACCO, AND CERTAIN OTHER EXCISE TAXES (Sections 5001 to 5891)

Subtitle F — PROCEDURE AND ADMINISTRATION (Sections 6001 to 7874)

Subtitle G — THE JOINT COMMITTEE ON TAXATION (Sections 8001 to 8023)

Subtitle H — FINANCING OF PRESIDENTIAL ELECTION CAMPAIGNS (Sections 9001 to 9042)

Subtitle I — TRUST FUND CODE (Sections 9500 to 9602)

Subtitle J — COAL INDUSTRY HEALTH BENEFITS (Sections 9701 to 9722)

Subtitle K — GROUP HEALTH PLAN REQUIREMENTS (Sections 9801 to 9834)