A part of the United States Code, the Internal Revenue Code is the ground stone of the legislation and regulations concerning the immigration and naturalization matters.  For the link to the Act, as published, click here:


  
TITLE 26TITLE 26—INTERNAL REVENUE CODE


Subtitle A—Income Taxes
Subtitle B—Estate and Gift Taxes
Subtitle C—Employment Taxes
Subtitle D—Miscellaneous Excise Taxes
Subtitle E—Alcohol, Tobacco, and Certain Other Excise Taxes
Subtitle F—Procedure and Administration
Subtitle G—The Joint Committee on Taxation
Subtitle H—Financing of Presidential Election Campaigns
Subtitle I—Trust Fund Code
Subtitle J—Coal Industry Health Benefits
Subtitle K—Group Health Plan Requirements
US Code