Tax Codex is an independent reference for the Internal Revenue Code (Title 26, U.S. Code) and the Treasury Regulations (Title 26, Code of Federal Regulations), built for working tax professionals. It is not affiliated with the Internal Revenue Service or any other government agency.
The text on this site is sourced directly from the Office of the Law Revision Counsel and the Electronic Code of Federal Regulations, and is in the public domain. Updates are checked daily.
This site is for general informational purposes only and is not legal or tax advice. Always confirm against the official source before relying on any provision.
Corrections, bugs, and feedback: hello@taxcodex.co.