Internal Revenue Code Search

Search the Internal Revenue Code in plain English.

Start with the tax question—not the section number you hope is right. TaxMCP searches the IRC inside Claude or ChatGPT and returns the authority behind the answer.

Search the IRC Free See Example Searches

Search by topic · Look up a known section · Open the primary source

Find the Authority

Find the section before you start drafting an answer.

“Home office,” “passive loss,” and “qualified business income” are useful research concepts. They are not always the statutory language or section label you need. TaxMCP bridges the question to a source you can read and verify.

Search by Issue

Use the words that describe the problem.

“What are the requirements for a home-office deduction?”

Starting authority: IRC §280A

Use the issue to find the statute, then read the relevant subsection and definitions.

“Show me the qualified business income deduction.”

Starting authority: IRC §199A

Locate the starting point before checking the thresholds and limitations that may apply.

“Where are passive activity losses limited?”

Starting authority: IRC §469

Retrieve the authority first, then follow the rule through its exceptions and related provisions.

“What does the Code say about bonus depreciation?”

Starting authority: IRC §168(k)

Find the operative language and confirm the applicable acquisition and effective-date rules.

These are research starting points, not conclusions. Check the operative language, definitions, exceptions, effective dates, and facts before relying on an answer.

Known Citation

Look up a known IRC section directly.

Already have a citation from a return, memo, notice, or another source? Ask for the section directly and use the linked authority to confirm it before repeating it.

Example prompts

Show me IRC §199A.
Look up section 280A(c).
Find 26 U.S.C. 469.
What does section 1031 say?

Direct lookup gives the AI a better source to work from when you ask focused follow-up questions about the provision.

Coverage

Start with the Code. Add the sources the issue requires.

Free

Internal Revenue Code; 20 searches/day

Verifying Code sections and testing a source-grounded workflow

Pro

$9/mo

Unlimited IRC, Treasury Regulations, IRS Publications, Rulings, Procedures, and Notices

Regular federal tax research

Pro+

$29/mo

Everything in Pro, plus supported state tax codes and U.S. Tax Court opinions

Multi-state and case-law research

The Free plan answers “What Code section should I read?” When the issue needs interpretive authorities around that section, Pro adds the federal source set.

Use the Source

The summary is not the last step.

Tax law often turns on a definition in another subsection, a cross-reference to a limitation, an effective date, or a regulation interpreting a statutory phrase.

Open the linked authority. Read the operative language. Confirm the tax year and factual scope. Then decide what further authority you need.

For a free first step, see TaxMCP’s Free research plan. For help evaluating the full source set, see how to compare tax research software.

FAQ

IRC search questions

What is the Internal Revenue Code?

The Internal Revenue Code is Title 26 of the United States Code. It contains the federal statutory rules that govern many income, employment, estate, gift, and excise tax issues.

Can I search the IRC without knowing the section number?

Yes. Ask the tax question or describe the issue in plain English. TaxMCP searches the Internal Revenue Code and returns the relevant source material to review.

Can I look up a known section?

Yes. Ask TaxMCP to look up a known section such as 199A, 280A, or 469.

Is an IRC search result tax advice?

No. A result is research material. Review the authority and apply it to the complete facts, tax year, and any relevant administrative or judicial authority.