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Government Documents - Department of the Treasury: Internal Revenue Service

Overview of our holdings of the publications of the Treasury Department and its subsidiary agencies, covering topics such as the economy, public revenue and debt, currency, banking, and national security.

About the agency

The Internal Revenue Service (IRS) administers the Internal Revenue Code. Its origins date back to 1863, when the office of the Commissioner of Internal Revenue was established and an income tax was implemented to fund the Civil War.

Online resources

Our holdings

Government Documents provides access to an extensive array of IRS and tax-related publications, including the following:

Annual report of the Commissioner of Internal Revenue (T 22.1:) Older issues are available in U.S. Congressional Serial Set (UHM login required).

Internal revenue bulletin (T 22.23:) and Internal revenue cumulative bulletin (T 22.25:) Announcements of official rulings, procedures, rulemaking, decisons of the Tax court, and other announcements.

Statistics of income (T 22.35/2:) Statistics derived from individual and corporate income tax returns. 1916-1937 available online through FRASER.

Internal revenue forms (T 22.51:), from their first introduction to the present, are available in print or microform for photocopying. Click here to read about current tax forms.

Cumulative list of organizations (T 22.2/11:) lists organizations to which contributions are considered tax-deductible.

Title 26 of the Code of federal regulations contains regulations corresponding to the Internal Revenue Code.

We also have general publications, handbooks, pamphlets, and other documents produced by the IRS. In addition, we have Congressional reports, documents, committee hearings, prints, laws, treaties, and regulations related to taxation and revenue. Search for these using ProQuest Congressional (UHM login required).

Internal Revenue Code

The Internal Revenue Code is Title 26 of the United States Code. Various editions have been republished by commercial publishers, including the following (Statutes at Large references follow):

Subject Guide

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Gwen Sinclair
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