Internal Revenue Code
The Internal Revenue Code (IRC) is the main part of federal tax law in the United States . It is structured according to topics and includes income tax , wage tax , gift tax , real estate tax and statutory consumption taxes .
The Internal Revenue Service (IRS) is the federal tax agency of the United States of America and subordinated to the US Treasury Department. The IRS monitors compliance with the IRC and issues, among other things, regulatory provisions "Proposed Regulations".