Internal Revenue Code

26 U.S.C. — Historical Archive

Look up any section of the Internal Revenue Code as it appeared on any date from 1954 to the present. Step through every version of a section to trace how the law has changed over time.

Common Sections

§1 Tax Imposed §61 Gross Income Defined §62 Adjusted Gross Income §63 Taxable Income §101 Certain Death Benefits §162 Trade or Business Expenses §163 Interest §165 Losses §199A Qualified Business Income §401 Qualified Pension Plans §469 Passive Activity Losses §1001 Gains from Disposition

Coverage

Annual editions from 1994 through 2012, and individual release points from August 2013 to the present — every version published by the Office of the Law Revision Counsel. Selected coverage back to the IRC of 1954 is also available, with more being added over time.

How to Use

Enter a section number and a date to see the law as it stood on that day. Once viewing a section, use the arrow controls to step forward or backward through every version of that provision.

Source

All text is drawn directly from official XML and XHTML files published by the Office of the Law Revision Counsel of the U.S. House of Representatives.