| Public Law 117-58, Infrastructure Investment and Jobs Act (section 80603) | U.S. Congress, via govinfo (GPO) | 2021-11-15 | PDF, 2.6 MB, mirror | Open | PL 117-58 |
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| TD 10000, Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions, 89 FR 56480 | Internal Revenue Service / Department of the Treasury, published in the Federal Register | 2024-07-09 | PDF, 1.1 MB, mirror | Open | TD 10000 |
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| 26 U.S.C. Section 1, Tax imposed (including 1(h), maximum capital gains rate) (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 264 KB, mirror | Open | IRC s 1 |
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| 26 U.S.C. Section 1001, Determination of amount of and recognition of gain or loss (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 140 KB, mirror | Open | IRC s 1001 |
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| 26 U.S.C. Section 1011, Adjusted basis for determining gain or loss (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 132 KB, mirror | Open | IRC s 1011 |
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| 26 U.S.C. Section 1012, Basis of property, cost (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 136 KB, mirror | Open | IRC s 1012 |
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| 26 U.S.C. Section 1014, Basis of property acquired from a decedent (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 147 KB, mirror | Open | IRC s 1014 |
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| 26 U.S.C. Section 1015, Basis of property acquired by gifts and transfers in trust (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 135 KB, mirror | Open | IRC s 1015 |
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| 26 U.S.C. Section 1031, Exchange of real property held for productive use or investment (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 145 KB, mirror | Open | IRC s 1031 |
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| 26 U.S.C. Section 1041, Transfers of property between spouses or incident to divorce (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 148 KB, mirror | Open | IRC s 1041 |
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| 26 U.S.C. Section 1091, Loss from wash sales of stock or securities (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 136 KB, mirror | Open | IRC s 1091 |
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| 26 U.S.C. Section 1211, Limitation on capital losses (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 132 KB, mirror | Open | IRC s 1211 |
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| 26 U.S.C. Section 1212, Capital loss carrybacks and carryovers (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 150 KB, mirror | Open | IRC s 1212 |
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| 26 U.S.C. Section 1221, Capital asset defined (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 139 KB, mirror | Open | IRC s 1221 |
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| 26 U.S.C. Section 1222, Other terms relating to capital gains and losses (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 135 KB, mirror | Open | IRC s 1222 |
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| 26 U.S.C. Section 1256, Section 1256 contracts marked to market (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 172 KB, mirror | Open | IRC s 1256 |
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| 26 U.S.C. Section 1411, Imposition of tax (net investment income tax) (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 136 KB, mirror | Open | IRC s 1411 |
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| 26 U.S.C. Section 162, Trade or business expenses (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 207 KB, mirror | Open | IRC s 162 |
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| 26 U.S.C. Section 163, Interest (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 209 KB, mirror | Open | IRC s 163 |
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| 26 U.S.C. Section 165, Losses (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 183 KB, mirror | Open | IRC s 165 |
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| 26 U.S.C. Section 168, Accelerated cost recovery system (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 368 KB, mirror | Open | IRC s 168 |
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| 26 U.S.C. Section 170, Charitable, etc., contributions and gifts (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 262 KB, mirror | Open | IRC s 170 |
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| 26 U.S.C. Section 179, Election to expense certain depreciable business assets (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 166 KB, mirror | Open | IRC s 179 |
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| 26 U.S.C. Section 183, Activities not engaged in for profit (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 136 KB, mirror | Open | IRC s 183 |
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| 26 U.S.C. Section 2010, Unified credit against estate tax (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 153 KB, mirror | Open | IRC s 2010 |
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| 26 U.S.C. Section 212, Expenses for production of income (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 132 KB, mirror | Open | IRC s 212 |
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| 26 U.S.C. Section 2501, Imposition of gift tax (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 140 KB, mirror | Open | IRC s 2501 |
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| 26 U.S.C. Section 2503, Taxable gifts (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 151 KB, mirror | Open | IRC s 2503 |
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| 26 U.S.C. Section 408, Individual retirement accounts (subsection (m), investment in collectibles) (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 240 KB, mirror | Open | IRC s 408 |
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| 26 U.S.C. Section 475, Mark to market accounting method for dealers in securities (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 143 KB, mirror | Open | IRC s 475 |
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| 26 U.S.C. Section 6001, Notice or regulations requiring records, statements, and special returns (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 132 KB, mirror | Open | IRC s 6001 |
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| 26 U.S.C. Section 6045, Returns of brokers (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 158 KB, mirror | Open | IRC s 6045 |
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| 26 U.S.C. Section 61, Gross income defined (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 143 KB, mirror | Open | IRC s 61 |
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| 26 U.S.C. Section 6501, Limitations on assessment and collection (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 191 KB, mirror | Open | IRC s 6501 |
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| 26 U.S.C. Section 6621, Determination of rate of interest (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 144 KB, mirror | Open | IRC s 6621 |
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| 26 U.S.C. Section 6651, Failure to file tax return or to pay tax (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 155 KB, mirror | Open | IRC s 6651 |
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| 26 U.S.C. Section 6662, Imposition of accuracy-related penalty on underpayments (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 163 KB, mirror | Open | IRC s 6662 |
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| 26 U.S.C. Section 6663, Imposition of fraud penalty (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 132 KB, mirror | Open | IRC s 6663 |
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| 26 U.S.C. Section 67, 2-percent floor on miscellaneous itemized deductions (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 136 KB, mirror | Open | IRC s 67 |
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| 26 U.S.C. Section 7701, Definitions (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 218 KB, mirror | Open | IRC s 7701 |
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| 26 U.S.C. Section 83, Property transferred in connection with performance of services (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 151 KB, mirror | Open | IRC s 83 |
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| 26 U.S.C. Section 864, Definitions and special rules (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 186 KB, mirror | Open | IRC s 864 |
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| 26 U.S.C. Section 871, Tax on nonresident alien individuals (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 195 KB, mirror | Open | IRC s 871 |
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| 26 U.S.C. Section 877A, Tax responsibilities of expatriation (2024 edition of the U.S. Code) | Office of the Law Revision Counsel, U.S. House of Representatives, via govinfo (GPO) | 2024-12-31 | PDF, 153 KB, mirror | Open | IRC s 877A |
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| 26 CFR 1.1001-7, Amount realized on the sale or disposition of digital assets, 2025 annual edition revised as of 1 April 2025 | Office of the Federal Register, via govinfo (GPO) | 2025-04-01 | PDF, 200 KB, mirror | Open | Reg 1.1001-7 |
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| 26 CFR 1.1012-1, Basis of property (paragraph (j), digital assets), 2025 annual edition revised as of 1 April 2025 | Office of the Federal Register, via govinfo (GPO) | 2025-04-01 | PDF, 282 KB, mirror | Open | Reg 1.1012-1 |
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| Public Law 119-5, congressional disapproval of the IRS DeFi broker gross proceeds rule | U.S. Congress, via govinfo (GPO) | 2025-04-10 | PDF, 176 KB, mirror | Open | PL 119-5 |
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| Public Law 119-21 (One Big Beautiful Bill Act), enacted text | U.S. Congress, via govinfo (GPO) | 2025-07-04 | PDF, 946 KB, mirror | Open | PL 119-21 |
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| Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales (removal of regulations), 90 FR 30964 | Internal Revenue Service / Department of the Treasury, published in the Federal Register | 2025-07-11 | PDF, 213 KB, mirror | Open | FR DEFI REMOVAL |
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