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Statutes & Code

Enter a U.S. Code citation (e.g. 18 U.S.C. § 2261A) to get its official OLRC text and a Cornell LII reader — or type keywords to search the Code of Federal Regulations (eCFR). We link the official source; we never interpret it.

U.S. Code — 26 U.S.C. § 7402(a)

Title26
Section7402(a)
USLM identifier/us/usc/t26/s7402

Official text (OLRC · uscode.house.gov) · Cornell LII display

Federal statute is public domain; we window to the official source and never gloss it.