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Preface 2012 edition: The United States Code is the official codification of the general and permanent laws of the United States. The Code was first published i

The United States Code is the codification by subject matter of the general and permanent laws of the United States. It is divided by broad subjects into 51 tit

Title 26 presents regulations, procedures, and practices that govern income tax, estate and gift taxes, employment taxes, and miscellaneous excise taxes as set

The Code of Federal Regulations Title 26 contains the codified Federal laws and regulations that are in effect as of the date of the publication pertaining to F