Congress typically enacts Federal tax law in the Internal Revenue Code of 1986 (IRC). The sections of the IRC can be found in Title 26 of the United States Code (26 USC). An electronic version of the …

(Aug. 16, 1954, ch. 736, 68A Stat. 3; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.)

Nov 1, 2025 · A tax code is a collection of individual tax statutes, rules, regulations, ordinances, or other tax laws called tax code sections. Tax codes are typically divided into titles, chapters, parts, or other …

The Internal Revenue Code of 1986 (IRC), is the domestic portion of federal statutory tax law in the United States. It is codified in statute as Title 26 of the United States Code. [1] The IRC is organized …

# Denotes Use Tax is due for sales in this city or county, from out-of-state, at the same rate as shown. This is also in addition to the State Tax Rate of 4.5%. CITY.

Links to related code sections make it easy to navigate within the IRC.

Mar 3, 2025 · Know the differences and benefits of primary and secondary sources for the tax code, tips on how to apply the code, tools to help master the tax code, and more.

Dec 5, 2024 · The IRC contains the official, legally binding tax rules set forth by the U.S. Congress. Taxpayers can view the tax code online on the Office of the Law Revision Counsel's website.

Oklahoma has state sales tax of 4.5%, and allows local governments to collect a local option sales tax of up to 6.5%. There are a total of 476 local tax jurisdictions across the state, collecting an average …

May 30, 2025 · The Tax Code, officially known as the Internal Revenue Code (IRC), is a comprehensive set of federal laws in the United States that governs taxation, detailing rules for income tax, corporate …