The DMA Way

Federal Tax Code: You’re Going to Need a Bigger Bookshelf

by DMA Staff | Feb 16, 2016
Federal Tax Code

When it comes to doing your taxes, it can be hard to figure out where to start — especially when it means diving into 74,608 pages of Federal Tax Code spanning nine feet of shelf space. Now, when we say Federal Tax Code, it’s open to a little bit of interpretation.

The original Code is generally considered to be the text of the Sixteenth Amendment and the United States Revenue Act of 1913 at a combined total of 27 pages. However, in response to the Federal Tax Code, a 400-page legal information service called the Income Tax Service was published by a forerunner of the Commerce Clearing House (CCH) as a guide. Fast forward over 100 years and 70,000 pages, and that 400-page service has become today’s go-to resource for the Code, now called the CCH Standard Federal Tax Reporter.

To put it plainly, the Standard Federal Tax Reporter combines the Federal Tax Code with all the changes made to federal tax laws. It may not just be the Federal Tax Code, but you’re going to need it to figure out everything else that has been changed since 1913.  

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