United States Code: 2018, Title 26, Internal Revenue Code, Sections 6151-End to Title 28, Judiciary and Judicial Procedure

Description

The United States Code ("Code") contains the general and permanent laws of the United States, arranged into 54 broad titles according to subject matter. The organization of the Code was originally established by Congress in 1926 with the enactment of the act of June 30, 1926, chapter 712. Since then, 27 of the titles, referred to as positive law titles, have been restated and enacted into law by Congress as titles of the Code. The remaining titles, referred to as non-positive law titles, are made up of sections from many acts of Congress that were either included in the original Code or subsequently added by the editors of the Code, i.e., the Office of the Law Revision Counsel, and its predecessors in the House of Representatives.