Irs Code Full Form. The tax code, also called the internal revenue code (irc), is where the actual rules are published. The irs tax code is the federal statutory tax law in the united states, established by the internal revenue service (irs) under the u.s.

The internal revenue code (irc) is the body of law that contains the statutory rules governing the administration of internal revenue in the united states. The foreign account tax compliance act (fatca) requires certain u.s.