Treasury regulations 26 cfr commonly referred to as federal tax regulations pick up where the internal revenue code irc leaves off by providing the official interpretation of the irc by the us department of the treasury. More information about code of federal regulations view in catalog of us government publications find at a local federal depository library title 26 internal revenue title 26 internal revenue toc table of contents date april 1 2012 document in context. Current through 115 122 act aug 16 1954 ch 736 68a stat 3 the following tables have been prepared as aids in comparing provisions of the internal revenue code of 1954 redesignated the internal revenue code of 1986 by pub l 99 514 2 oct 22 1986 100 stat 2095 with provisions of the internal revenue code of 1939. Title 26 us code the internal revenue code irc is the body of law that codifies all federal tax laws including income estate gift excise alcohol tobacco and employment taxes us tax laws began to be codified in 1874 but there was no central comprehensive source for them at that time. Us code title 26 subtitle a chapter 1 subchapter b part iii 115 prev next 115 income of states municipalities etc to the extent such activities are of a type which are an essential governmental function within the meaning of section 115 of the internal revenue code of 1986
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