The Internal Revenue Code (IRC) of 1986 is the federal statutory tax law in the United States. You can find the IRS in Title 26 of the United States Code (USC). 

The IRC comprises 11 separate subtitles:

  • Subtitle A – Income Taxes
  • Subtitle B – Estate and Gift Taxes
  • Subtitle C – Employment Taxes
  • Subtitle D – Miscellaneous Excise Taxes
  • Subtitle E – Alcohol, Tobacco, and Certain Other Excise Taxes
  • Subtitle F – Procedure and Administration 
  • Subtitle G – The Joint Committee on Taxation
  • Subtitle H – Financing of Presidential Election Campaigns
  • Subtitle I – Trust Fund Code
  • Subtitle J – Coal Industry Health Benefits
  • Subtitle K – Group Health Plan Requirements