About the Internal Revenue Code

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The version of the Internal Revenue Code posted on TaxAlmanac has been updated and is current ONLY THROUGH MID 2007. We are not aware of any other free publications of the Internal Revenue Code that are as current as ours. The version of the Internal Revenue Code provided by the government and posted on other websites at no cost has been updated only through January 22, 2002.

We first imported the Internal Revenue code provided by the government into TaxAlmanac. Then, we reviewed the public laws enacted since 2001 and posted the amendments, technical corrections and additions. We also annotated the system to show the changes and amendments posted. During this project, over 1,000 pages of enacted legislation were reviewed and more than 2,500 amendments, changes and corrections were posted to the tax code on TaxAlmanac.

The following public laws were reviewed and posted into the 2002 version of the Internal Revenue Code provided by the government:

  • PL 107-147 Job Creation and Worker Assistance Act of 2002
  • PL 108-027 Jobs and Growth Tax Relief Reconciliation Act of 2003
  • PL 108-121 Military Family Tax Relief Act of 2003
  • PL 108-173 Medicare Prescription Drug, Improvement, and Modernization Act of 2003
  • PL 108-218 Pension Funding Equity Act of 2004
  • PL 108-311 Working Families Tax Relief Act of 2004
  • PL 108-357 American Jobs Creation Act of 2004

In addition, amendments and corrections from the following bills were found and posted to TaxAlmanac:

  • PL 105-034 Taxpayer Relief Act of 1997
  • PL 107-016 Economic Growth and Tax Relief Reconciliation Act of 2001
  • PL 107-210 Trade Act of 2002
  • PL 107-358 Holocaust Restitution Tax Fairness Act of 2002
  • PL 108-203 Social Security Protection Act of 2004
  • PL 108-493 An Act to … Modify the Taxation of Arrow Components
  • PL 109-001 Acceleration of Income Tax Benefits for Charitable Cash Contributions for Relief of Indian Ocean Tsunami Victims
  • PL 109-006 Extend the Leaking Underground Storage Tank Trust Fund Financing Rate
  • PL 109-007 Proper Tax Treatment of Certain Disaster Mitigation Payments

The following have also now been incorporated in TaxAlmanac's version of the Internal Revenue Code:

Keeping the tax code current with new legislation, amendments, corrections and clarifications is important to the users of TaxAlmanac. We plan to incorporate any newly passed tax legislation into our website as soon as the public law version of the legislation has been released. The public law version is a version suitable for importing, but the government does not issue it until several months after the law is enacted.

The following have not yet been incorporated into TaxAlmanac's version of the Code:

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