The Internal Revenue Service (IRS) collects taxes and 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.
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.
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. We provide access to current and historical tax laws and regulations. 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).
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):
Honolulu IRS Office
300 Ala Moana Blvd., Honolulu, HI 96850
808-566-2705