Title 26 of the United States Code
/ˈtaɪtl ˈtwɛnti sɪks əv ðə ˌjunɪtɪd steɪts koʊd/
Definitions
- (n.) The section of the United States Code that codifies federal tax laws, including income tax, estate tax, gift tax, and employment taxes.
The IRS enforces the provisions set forth in Title 26 of the United States Code.
Forms
- title 26 of the united states code
Related terms
See also
Commentary
Commonly referred to as the Internal Revenue Code; precision in citation is key for legal clarity and tax compliance.
This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.