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Tax Codex is a free, independent reference resource that presents the U.S. Internal Revenue Code (Title 26 U.S.C.) and Treasury Regulations (Title 26 C.F.R.) in a clean, searchable format. The Site is not affiliated with the Internal Revenue Service, the U.S. Department of the Treasury, the Office of the Law Revision Counsel, or any other government agency.
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The content on this Site is derived from official XML data published by the Office of the Law Revision Counsel (for the Internal Revenue Code) and the Government Publishing Office (for the Treasury Regulations). While we make reasonable efforts to keep the Site current and accurate, the content may contain parsing or display errors, may not reflect recent legislative or regulatory changes, and the “Current through” dates in the footer are not a guarantee that every provision shown is current law. You assume all risk associated with reliance on the content of this Site.
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