United States Code

Titles
Release points
My Provisions
API docs
About
Bulk downloads are planned

A later version will serve the corpus in bulk through the API: whole titles, whole release points, and the differences between them, refreshed from the Office of the Law Revision Counsel as each new release point is published.

Until then the official downloads are the place to get the source XML, and every page here links to the exact file its text came from.

Release-point downloads at the OLRC

Search or go to a citation

How this box searches

Type a citation and it goes straight to the provision — that is parsed here and never reaches the index. Type anything else and it becomes a keyword search over OpenSearch, which holds the text of every section.

Because it is OpenSearch, its query syntax works: every word you type has to appear, and "…", -, |, * and ~1 loosen or narrow that deliberately.

Read the search and citation guide

A citation goes straight there; anything else searches the text. Prefix cites to find provisions citing one.

Accounts are coming, but are not switched on yet

A later version will let you sign in and keep track of things: watch provisions and whole titles, get alerted when a release point changes text you care about, and keep a set of favourites to come back to.

Everything else works without an account and will keep working without one. The reading, the search, the version history, the redlines and the API are all open.

Title 26—

Release point

Subtitle A— Income Taxes

Release point 119-83 · current through 04/13/2026

Chapters

CHAPTER 1— NORMAL TAXES AND SURTAXES
CHAPTER 2— TAX ON SELF-EMPLOYMENT INCOME
CHAPTER 2A— UNEARNED INCOME MEDICARE CONTRIBUTION
CHAPTER 3— WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
CHAPTER 4— TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS
[CHAPTER 5— REPEALED] repealed
CHAPTER 6— CONSOLIDATED RETURNS

Titles
Release points
Search guide
API documentation
About
Source XML (OLRC)

A conceptual redesign of the Office of the Law Revision Counsel's site, built from the official USLM downloads. Not an official publication of the United States government. More about this site.