Legal Regulations: Statute and Code Reference

This page provides a structured reference to the 262 regulatory citations tracked across Irs Help Authority. All citations are extracted from page content and verified against primary sources.

Citation Summary

Category Count
Federal Statutes (U.S. Code) 129
Federal Regulations (C.F.R.) 9
Named Federal Acts 36
Building & Electrical Codes 82
Executive Orders 1
Public Laws 5
Total 262

Federal Statutes (U.S. Code)

Citation Jurisdiction
11 U.S.C. § 362 US
11 U.S.C. § 507 US
11 U.S.C. § 507(a)(8) US
11 U.S.C. § 523 US
11 U.S.C. § 523(a)(1) US
11 U.S.C. § 724 US
18 U.S.C. § 3282 US
18 U.S.C. § 3571 US
18 U.S.C. § 3663 US
26 U.S.C. § 3101(b) US
26 U.S.C. § 3102(a) US
26 U.S.C. § 3111 US
26 U.S.C. § 3111(b) US
26 U.S.C. § 3301 US
26 U.S.C. § 3402 US
26 U.S.C. § 6 US
26 U.S.C. § 6015 US
26 U.S.C. § 6020 US
26 U.S.C. § 6020(b) US
26 U.S.C. § 6038 US
26 U.S.C. § 6103 US
26 U.S.C. § 6159 US
26 U.S.C. § 6159(a) US
26 U.S.C. § 6201 US
26 U.S.C. § 6203 US
26 U.S.C. § 6212 US
26 U.S.C. § 6213 US
26 U.S.C. § 6213(a) US
26 U.S.C. § 6223 US
26 U.S.C. § 6321 US
26 U.S.C. § 6323(a) US
26 U.S.C. § 6323(a)(1) US
26 U.S.C. § 6323(b)(3) US
26 U.S.C. § 6323(b)(5) US
26 U.S.C. § 6323(b)(6) US
26 U.S.C. § 6323(c) US
26 U.S.C. § 6323(f) US
26 U.S.C. § 6325(b) US
26 U.S.C. § 6330 US
26 U.S.C. § 6330(b)(3) US
26 U.S.C. § 6330(d) US
26 U.S.C. § 6330(e)(1) US
26 U.S.C. § 6331 US
26 U.S.C. § 6331(k) US
26 U.S.C. § 6334(c) US
26 U.S.C. § 6404 US
26 U.S.C. § 6404(e) US
26 U.S.C. § 6404(f) US
26 U.S.C. § 6501 US
26 U.S.C. § 6501(a) US
26 U.S.C. § 6501(e) US
26 U.S.C. § 6502 US
26 U.S.C. § 6511 US
26 U.S.C. § 6531 US
26 U.S.C. § 6532 US
26 U.S.C. § 6601 US
26 U.S.C. § 6651 US
26 U.S.C. § 6651(a)(2) US
26 U.S.C. § 6653 US
26 U.S.C. § 6662 US
26 U.S.C. § 6662(d)(1) US
26 U.S.C. § 6663 US
26 U.S.C. § 6663(b) US
26 U.S.C. § 6672 US
26 U.S.C. § 6694 US
26 U.S.C. § 6751 US
26 U.S.C. § 7122 US
26 U.S.C. § 7122(f) US
26 U.S.C. § 7201 US
26 U.S.C. § 7202 US
26 U.S.C. § 7203 US
26 U.S.C. § 7206 US
26 U.S.C. § 7206(1) US
26 U.S.C. § 7206(2) US
26 U.S.C. § 7207 US
26 U.S.C. § 7345 US
26 U.S.C. § 7422 US
26 U.S.C. § 7441 US
26 U.S.C. § 7443 US
26 U.S.C. § 7454 US
26 U.S.C. § 7463 US
26 U.S.C. § 7463(a) US
26 U.S.C. § 7463(b) US
26 U.S.C. § 7482 US
26 U.S.C. § 7483 US
26 U.S.C. § 7521 US
26 U.S.C. § 7521(b) US
26 U.S.C. § 7525 US
26 U.S.C. § 7602 US
26 U.S.C. § 7602(a) US
26 U.S.C. § 7602(a)(2) US
26 U.S.C. § 7602(d) US
26 U.S.C. § 7603 US
26 U.S.C. § 7604 US
26 U.S.C. § 7605 US
26 U.S.C. § 7609 US
26 U.S.C. § 7609(f) US
26 U.S.C. § 7623 US
26 U.S.C. § 7623(b) US
26 U.S.C. § 7623(b)(3) US
26 U.S.C. § 7623(b)(4) US
26 U.S.C. § 7803(a)(3) US
26 U.S.C. § 7803(c) US
26 U.S.C. § 7803(c)(2) US
26 U.S.C. § 7803(c)(3) US
26 U.S.C. § 7803(e) US
26 U.S.C. § 7803(e)(4) US
26 U.S.C. § 7805 US
26 U.S.C. § 7805(a) US
26 U.S.C. § 7805(e) US
26 U.S.C. § 7811 US
28 U.S.C. § 1331 US
28 U.S.C. § 1346 US
28 U.S.C. § 1346(a)(1) US
28 U.S.C. § 1491 US
28 U.S.C. § 1914 US
31 U.S.C. § 301 US
31 U.S.C. § 330 US
31 U.S.C. § 330(b) US
31 U.S.C. § 3730(h) US
31 U.S.C. § 5314 US
31 U.S.C. § 5321 US
31 U.S.C. § 5321(a)(5) US
31 U.S.C. § 5322 US
5 U.S.C. § 551 US
5 U.S.C. § 553 US
5 U.S.C. § 553(b) US
5 U.S.C. § 553(d) US
5 U.S.C. § 706 US

Federal Regulations (C.F.R.)

Citation Jurisdiction
26 C.F.R. Part 1.162 US
26 C.F.R. Part 1.61 US
26 C.F.R. Part 300.1 US
26 C.F.R. Part 301.6343 US
26 C.F.R. Part 301.7122 US
26 C.F.R. Part 31.6302 US
31 C.F.R. Part 10 US
31 C.F.R. Part 1010.350 US
31 C.F.R. Part 1010.430 US

Named Federal Acts

Citation Jurisdiction
Administrative Procedure Act US
Affirmative Act US
Although the Taxpayer First Act US
American Jobs Creation Act of 2004 US
Anti-Injunction Act US
Bank Secrecy Act US
Bank Secrecy Act of 1970 US
Bipartisan Budget Act of 2015 US
FAST Act US
False Claims Act US
Federal Civil Penalties Inflation Adjustment Act US
Federal Insurance Contributions Act US
Federal Unemployment Tax Act US
Foreign Account Tax Compliance Act US
Health Care and Education Reconciliation Act US
IRS Act US
IRS Restructuring and Reform Act US
IRS Restructuring and Reform Act of 1998 US
Inflation Reduction Act of 2022 US
Internal Revenue Service Restructuring and Reform Act of 1998 US
Surface Transportation Act US
Tax Cuts and Jobs Act US
Tax Increase Prevention and Reconciliation Act of 2005 US
Tax Reform Act of 1986 US
Tax Relief and Health Care Act of 2006 US
Taxpayer Bill of Rights Act of 2015 US
Taxpayer First Act US
Taxpayer First Act of 2019 US
The Administrative Procedure Act US
The Affirmative Act US
The Bank Secrecy Act US
The Bipartisan Budget Act of 2015 US
The Foreign Account Tax Compliance Act US
The Inflation Reduction Act of 2022 US
The Tax Cuts and Jobs Act of 2017 US
Under Taxpayer First Act US

Building & Electrical Codes

Citation Jurisdiction
IRC 1 National
IRC 102 National
IRC 103 National
IRC 162 National
IRC 168 National
IRC 199 National
IRC 274 National
IRC 32 National
IRC 3301 National
IRC 368 National
IRC 461 National
IRC 501 National
IRC 6011 National
IRC 6013 National
IRC 6015 National
IRC 6020 National
IRC 6038 National
IRC 611 National
IRC 6110 National
IRC 6111 National
IRC 6112 National
IRC 6157 National
IRC 6159 National
IRC 6201 National
IRC 6203 National
IRC 6212 National
IRC 6213 National
IRC 6302 National
IRC 6303 National
IRC 6320 National
IRC 6321 National
IRC 6322 National
IRC 6323 National
IRC 6324 National
IRC 6325 National
IRC 6330 National
IRC 6331 National
IRC 6332 National
IRC 6334 National
IRC 6342 National
IRC 6343 National
IRC 6402 National
IRC 6501 National
IRC 6502 National
IRC 6503 National
IRC 6511 National
IRC 6532 National
IRC 6656 National
IRC 6662 National
IRC 6664 National
IRC 6672 National
IRC 6673 National
IRC 6694 National
IRC 6700 National
IRC 6701 National
IRC 6702 National
IRC 6707 National
IRC 6861 National
IRC 7121 National
IRC 7122 National
IRC 7201 National
IRC 7203 National
IRC 7345 National
IRC 7422 National
IRC 7426 National
IRC 7429 National
IRC 7441 National
IRC 7443 National
IRC 7463 National
IRC 7483 National
IRC 7521 National
IRC 7525 National
IRC 7601 National
IRC 7602 National
IRC 7605 National
IRC 7609 National
IRC 7623 National
IRC 7701 National
IRC 7801 National
IRC 7803 National
IRC 7805 National
IRC 965 National

Executive Orders

Citation Jurisdiction
Executive Order 12866 US

Public Laws

Citation Jurisdiction
Pub. L. 105-206 US
Pub. L. 114-94 US
Pub. L. 116-25 US
Pub. L. 117-169 US
Pub. L. 99-514 US

Pages with Regulatory Citations

Page Citations
irs-authority-within-us-legal-system 29
tax-litigation-in-federal-courts 25
irs-enforcement-powers-legal-basis 23
tax-shelter-legal-definitions-irs-enforcement 19
due-process-rights-irs-proceedings 18
irs-lien-levy-legal-procedures 16
tax-fraud-legal-definitions-and-penalties 15
irs-appeals-process-legal-framework 14
tax-court-vs-federal-district-court 13
levy-on-wages-bank-accounts-legal-process 12
foreign-account-reporting-fbar-legal-requirements 12
tax-penalty-abatement-legal-standards 11
tax-law-as-federal-law 11
irs-whistleblower-program-legal-framework 11
federal-tax-lien-priority-rules 11
civil-vs-criminal-tax-cases 11
administrative-procedure-act-irs-rulemaking 11
section-7201-7203-tax-crimes-overview 10
responsible-party-trust-fund-recovery-penalty 10
us-tax-court-directory 9
tax-court-small-cases-procedure 9
irs-installment-agreement-legal-terms 9
irs-correspondence-exam-legal-response-guide 9
bankruptcy-and-tax-debt-discharge 9
us-legal-system-directory-purpose-and-scope 8
irs-summons-authority-and-legal-limits 8
irs-administrative-law-overview 8
collection-due-process-hearing-legal-guide 8
us-legal-system-topic-context 7
offers-in-compromise-legal-standards 7
... and 19 more pages

Recent Regulatory Changes

Change Type Date Source
Promoting the National Defense by Ensuring an Adequate Supply of Elemental Ph... executive order 2026-02-23 federal_register
Employment Authorization Reform for Asylum Applicants proposed rule 2026-02-23 federal_register
Appellate Jurisdiction Update final rule 2026-03-09 federal_register
Medicare Program; Hospital Outpatient Prospective Payment and Ambulatory Surg... final rule 2026-02-23 federal_register
Medications for the Treatment of Opioid Use Disorder; Correction final rule 2026-02-23 federal_register
Airworthiness Directives; Airbus Helicopters proposed rule 2026-02-23 federal_register
Airworthiness Directives; Airbus Canada Limited Partnership (Type Certificate... proposed rule 2026-02-23 federal_register
Airworthiness Directives; Airbus Helicopters final rule 2026-03-10 federal_register
Airworthiness Directives; Airbus Helicopters final rule 2026-03-10 federal_register
Comprehensive Fishery Management Plans for Puerto Rico, St. Croix, and St. Th... final rule 2026-02-23 federal_register
Fisheries of the Northeastern United States; Revised 2026 Atlantic Mackerel S... final rule 2026-02-23 federal_register
Airworthiness Directives; Airbus SAS Airplanes final rule 2026-03-30 federal_register
Age Search Service Fee Structure proposed rule 2026-02-23 federal_register
Policy Clarifying Definition of “Actively Engaged” for Purposes of Inspector ... final rule 2026-02-23 federal_register
Oil and Gas and Sulfur Operations in the Outer Continental Shelf-Revisions to... proposed rule 2026-02-23 federal_register
Form N-PORT Reporting proposed rule 2026-02-23 federal_register
Investment Company Names Form N-PORT Reporting; Extension of Compliance Date final rule 2026-03-25 federal_register
Farmer Bridge Assistance (FBA) Program final rule 2026-02-23 federal_register
Establishment of Class E Airspace; Providence Seaside Hospital Heliport, Seas... final rule 2026-05-14 federal_register
Continuation of the National Emergency With Respect to Venezuela executive order 2026-02-20 federal_register

Monitoring Sources

Citations on this site are monitored against the following regulatory data sources:

Citation data last extracted: 2026-03-08

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