United States Code Title 26

Title 26 of the United States Code, known as the Internal Revenue Code, is the federal law that governs taxation in the U.S. It outlines how individuals and businesses calculate and pay taxes, including income, estate, gift, employment, and excise taxes. The code sets rules for tax rates, deductions, credits, and compliance procedures. It also includes provisions for tax enforcement and appeals. Essentially, it provides the legal framework for collecting revenue to fund government services and initiatives.