THE TAX CUTTERY® Guide to Federal Income Taxation

by Paul D. Diaz, EA, MBA · Enrolled Agent, admitted to practice before the IRS

The citation graph · published as data

Table of Authorities

No tax publisher shows you its citation graph. Here is ours: every Internal Revenue Code section the Guide treats — 149 distinct sections, 561 Code references across 564 pages — with the chapter where each receives its principal treatment. Citations are facts, and facts are checkable: this table is how you audit the claim that the book is built on primary law, before you buy it.

Glossary entries (only sections the chapter summaries treat in their own words): taxguide.tax/irc.

Machine-readable: authorities.json (schema.org DataSet). The 1,706 individual factual claims behind the text were separately verified against primary sources — Code, regulations, and IRS materials — with zero open failures.

The ten most-treated sections

All 149 sections

SectionCitationRefsChaptersPrincipal
IRC §126 U.S.C. §132 13 14Ch. 2
IRC §2126 U.S.C. §2124Ch. 4
IRC §2426 U.S.C. §2433 4Ch. 4
IRC §25A26 U.S.C. §25A24Ch. 4
IRC §25B26 U.S.C. §25B44 16Ch. 4
IRC §25C26 U.S.C. §25C34Ch. 4
IRC §25D26 U.S.C. §25D34Ch. 4
IRC §25E26 U.S.C. §25E24Ch. 4
IRC §30D26 U.S.C. §30D14Ch. 4
IRC §3226 U.S.C. §3224Ch. 4
IRC §4126 U.S.C. §4114Ch. 4
IRC §6126 U.S.C. §61172 7 21Ch. 2
IRC §6226 U.S.C. §6262 3 7Ch. 3
IRC §6326 U.S.C. §6332 3Ch. 2
IRC §7226 U.S.C. §72314 16Ch. 16
IRC §8326 U.S.C. §83110Ch. 10
IRC §10126 U.S.C. §10122Ch. 2
IRC §10226 U.S.C. §10232Ch. 2
IRC §10326 U.S.C. §10322Ch. 2
IRC §10426 U.S.C. §10422Ch. 2
IRC §10526 U.S.C. §10522 10Ch. 2
IRC §10626 U.S.C. §10612Ch. 2
IRC §10826 U.S.C. §10832Ch. 2
IRC §11126 U.S.C. §11115Ch. 5
IRC §11726 U.S.C. §11712Ch. 2
IRC §12126 U.S.C. §121172 12 13 21Ch. 12
IRC §12426 U.S.C. §124314 16Ch. 16
IRC §12526 U.S.C. §125114Ch. 14
IRC §12726 U.S.C. §12712Ch. 2
IRC §12826 U.S.C. §128214Ch. 14
IRC §12926 U.S.C. §12912Ch. 2
IRC §13226 U.S.C. §13272 8 10Ch. 10
IRC §15126 U.S.C. §15116Ch. 6
IRC §15226 U.S.C. §15216Ch. 6
IRC §16226 U.S.C. §162171 3 7 10 12 18 21Ch. 3
IRC §16326 U.S.C. §16392 3 5 12Ch. 12
IRC §16426 U.S.C. §16423Ch. 3
IRC §16726 U.S.C. §167112Ch. 12
IRC §16826 U.S.C. §16825 12Ch. 5
IRC §17026 U.S.C. §17023 24Ch. 3
IRC §17426 U.S.C. §17415Ch. 5
IRC §17926 U.S.C. §179211 3 6 21Ch. 3
IRC §18326 U.S.C. §18323 21Ch. 3
IRC §19526 U.S.C. §19516Ch. 6
IRC §199A26 U.S.C. §199A281 2 3 5 8 9 12 13 18 19 21Ch. 12
IRC §20426 U.S.C. §204124Ch. 24
IRC §21326 U.S.C. §21313Ch. 3
IRC §21926 U.S.C. §219314 16Ch. 14
IRC §22126 U.S.C. §22113Ch. 3
IRC §22426 U.S.C. §22412Ch. 2
IRC §22526 U.S.C. §22512Ch. 2
IRC §26326 U.S.C. §26313Ch. 3
IRC §263A26 U.S.C. §263A15Ch. 5
IRC §27426 U.S.C. §274363 6 7 18 19 21Ch. 18
IRC §280A26 U.S.C. §280A116 7 12 18 19Ch. 19
IRC §280F26 U.S.C. §280F17Ch. 7
IRC §35126 U.S.C. §35115Ch. 5
IRC §40126 U.S.C. §40158 21Ch. 21
IRC §40226 U.S.C. §40212Ch. 2
IRC §40326 U.S.C. §403121Ch. 21
IRC §40826 U.S.C. §40858 14 21Ch. 8
IRC §408A26 U.S.C. §408A18Ch. 8
IRC §409A26 U.S.C. §409A221Ch. 21
IRC §41526 U.S.C. §415121Ch. 21
IRC §44126 U.S.C. §44111Ch. 1
IRC §44226 U.S.C. §44221 5Ch. 1
IRC §44426 U.S.C. §44455Ch. 5
IRC §44626 U.S.C. §44641 5Ch. 1
IRC §44826 U.S.C. §44821 5Ch. 1
IRC §45326 U.S.C. §45375 12 13Ch. 5
IRC §45726 U.S.C. §457121Ch. 21
IRC §46126 U.S.C. §46151 5 7Ch. 5
IRC §46526 U.S.C. §46513Ch. 3
IRC §46926 U.S.C. §46973 12 18Ch. 12
IRC §47126 U.S.C. §47115Ch. 5
IRC §47526 U.S.C. §475119Ch. 19
IRC §48126 U.S.C. §481131 4 5 12Ch. 5
IRC §48326 U.S.C. §483112Ch. 12
IRC §50126 U.S.C. §501114Ch. 14
IRC §50926 U.S.C. §509215Ch. 15
IRC §52926 U.S.C. §529716 21Ch. 16
IRC §529A26 U.S.C. §529A1316 21Ch. 16
IRC §530A26 U.S.C. §530A1014 16 21Ch. 21
IRC §66426 U.S.C. §664115Ch. 15
IRC §69126 U.S.C. §691115Ch. 15
IRC §70426 U.S.C. §70499 12 18Ch. 9
IRC §70626 U.S.C. §70615Ch. 5
IRC §70726 U.S.C. §707212 18Ch. 12
IRC §72126 U.S.C. §72115Ch. 5
IRC §73726 U.S.C. §737112Ch. 12
IRC §75226 U.S.C. §752118Ch. 18
IRC §76126 U.S.C. §76119Ch. 9
IRC §90126 U.S.C. §90134Ch. 4
IRC §98826 U.S.C. §988124Ch. 24
IRC §100126 U.S.C. §100115Ch. 5
IRC §101426 U.S.C. §10141712 13 14 15 21Ch. 12
IRC §101526 U.S.C. §1015115Ch. 15
IRC §103126 U.S.C. §1031415 8 12 13 15 18 19 21Ch. 12
IRC §103326 U.S.C. §103315Ch. 5
IRC §109126 U.S.C. §1091324Ch. 24
IRC §120226 U.S.C. §1202913 16 21Ch. 13
IRC §122126 U.S.C. §1221113Ch. 13
IRC §123126 U.S.C. §1231108 13 18Ch. 8
IRC §124526 U.S.C. §124575 12 13Ch. 12
IRC §125026 U.S.C. §125085 12 13 21Ch. 12
IRC §127426 U.S.C. §127425Ch. 5
IRC §134126 U.S.C. §134155Ch. 5
IRC §136226 U.S.C. §136229Ch. 9
IRC §137426 U.S.C. §137439Ch. 9
IRC §137526 U.S.C. §137529Ch. 9
IRC §140126 U.S.C. §140119Ch. 9
IRC §141126 U.S.C. §141119Ch. 9
IRC §161426 U.S.C. §1614116Ch. 16
IRC §191726 U.S.C. §1917116Ch. 16
IRC §201026 U.S.C. §2010115Ch. 15
IRC §203126 U.S.C. §2031115Ch. 15
IRC §203526 U.S.C. §2035115Ch. 15
IRC §203626 U.S.C. §2036115Ch. 15
IRC §204126 U.S.C. §2041115Ch. 15
IRC §204226 U.S.C. §2042115Ch. 15
IRC §205526 U.S.C. §2055115Ch. 15
IRC §205626 U.S.C. §2056115Ch. 15
IRC §250326 U.S.C. §2503216Ch. 16
IRC §340226 U.S.C. §340216Ch. 6
IRC §497326 U.S.C. §4973116Ch. 16
IRC §600126 U.S.C. §600126 7Ch. 6
IRC §622126 U.S.C. §6221118Ch. 18
IRC §633126 U.S.C. §6331219Ch. 19
IRC §633526 U.S.C. §6335119Ch. 19
IRC §650126 U.S.C. §6501417Ch. 17
IRC §665126 U.S.C. §665116Ch. 6
IRC §665426 U.S.C. §665456 19Ch. 6
IRC §666226 U.S.C. §6662121Ch. 21
IRC §666326 U.S.C. §6663118Ch. 18
IRC §666426 U.S.C. §6664219Ch. 19
IRC §669426 U.S.C. §6694319Ch. 19
IRC §669526 U.S.C. §669534 6Ch. 4
IRC §675126 U.S.C. §6751221Ch. 21
IRC §749126 U.S.C. §749123 19Ch. 3
IRC §752026 U.S.C. §7520214 15Ch. 14
IRC §752526 U.S.C. §75251518 19Ch. 18
IRC §760226 U.S.C. §7602118Ch. 18
IRC §760426 U.S.C. §7604118Ch. 18
IRC §760926 U.S.C. §7609118Ch. 18
IRC §770126 U.S.C. §770132 21Ch. 21
IRC §7702B26 U.S.C. §7702B114Ch. 14
IRC §770326 U.S.C. §770317Ch. 7
IRC §780326 U.S.C. §7803219Ch. 19
IRC §787226 U.S.C. §787215Ch. 5

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