Where is the irs code?

Federal tax law begins with the Internal Revenue Code (IRC), enacted by Congress in Title 26 of the United States Code (26 U, S, C. The Code is practically identical to the Internal Revenue Code, as published in the various volumes of the United States Statutes in general). The Internal Revenue Code (IRC) is the internal part of the statutory federal tax law of the United States and is governed by Title 26 of the United States Code (USC).