BobKamman
Level 15

I went to the IRS web page for “Tax Code, Regulations and Official Guidance,” which says:

“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.).”

https://www.irs.gov/privacy-disclosure/tax-code-regulations-and-official-guidance 

However, that page adds:

CAUTION. The version of the IRC underlying the retrieval functions presented above is generated from the official version of the U.S. Code made available to the public by Congress. However, this version is only current through the 1st Session of the 112th Congress convened in 2011.

Of course, that’s not true. The version is updated through at least March 2021. It’s just that the IRS website hasn’t been updated in the last 10 years. And that’s why it should be the last place you go first.

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