Example image of eyePlorer eyePlorer map for 'Internal Revenue Code': Excise Gift tax Income tax Income tax in the United States Inheritance tax Payroll tax Statutory law Tax law United States United States Code Internal Revenue Service 1873 1874 December 1 June 22 Revised Statutes of the United States United States Statutes at Large United States Congress 1954 August 16 Ward M. Hussey Internal Revenue Code of 1986 Tax Reform Act of 1986 Internal Revenue Code section 1 Research & Experimentation Tax Credit Internal Revenue Code Section 132(a) Internal Revenue Code section 183 Internal Revenue Code section 355 Internal Revenue Code section 61 Section 179 depreciation deduction Taxable income 401(k) 403(b) 457 plan 475 fund 501(c) 527 Organization 529 plan Coverdell Education Savings Account Credit union Enron Individual Retirement Account Internal Revenue Code section 1031 Internal Revenue Code Section 1041 Pension Roth 401(k) United States Government Printing Office 1231 property 988 transaction Amount realized