United States Statutes at Large (1789-2007)

The following are the published enactments of the U.S. Congress.
The formats are PDF image-over-character, so are searchable.
The following sources are also available:

The volumes below are all statutes for the years indicated, although some years are divided.

Volume Number	Year(s)	Volume Number	Year(s)
1	1789-1799	76	1962
2	1799-1813	77	1963
3	1813-1823	78	1964
4	1835-1845	79	1965
5	1835-1845	80	1966
6	1789-1845	81	1967
7	1778-1842	82	1968
8	1778-1845	83	1969
9	1845-1851	84	1970
10	1851-1855	85	1971
11	1855-1859	86	1972
12	1859-1863	87	1973
13	1863-1865	88	1974
14	1865-1867	89	1975
15	1867-1869	90	1976
16	1869-1871	91	1977
17	1871-1873	92	1978
18	1873-1875	93	1979
19	1875-1877	94	1980
20	1877-1879	95	1981
21	1879-1881	96	1982
22	1881-1883	97	1983
23	1883-1885	98	1984
24	1885-1886	99	1985
25	1887-1889	100	1986
26	1889-1891	101	1987
27	1891-1893	102	1988
28	1893-1895	103	1989
29	1895-1897	104	1990
30	1897-1899	105	1991
31	1899-1901	106	1992
32	1901-1903	107	1993
33	1903-1905	108	1994
34	1905-1907	109	1995
35	1907-1909	110	1996
36	1909-1911	111	1997
37	1911-1913	112	1998
38	1913-1915	113	1999
39	1915-1917	114	2000
40	1917-1919	115	2001
41	1919-1921	116	2002
42	1921-1923	117	2003
43	1923-1925	118	2004
44	1925-1927	119	2005
45	1927-1929	120	2006
46	1929-1931	121	2007
47	1931-1933	122	2008
48	1933-1934	123	2009
49	1935-1936	124	2010
50	1937	125	2011
51	1937	126	2012
52	1938	127	2013
53	1939	128	2014
54	1939-1941	129	2015
55	1941-42	130	2016
56	1942	131	2017
57	1943	132	2018
58	1944	133	2019
59	1945	134	2020
60	1946	135	2021
61	1947	136	2022
62	1948	137	2023
63	1949	138	2024
64	1950-1951	139	2025
65	1951
66	1952
67	1953
68	1954
69	1955
70	1956
71	1957
72	1958
73	1959
74	1960	Index Vols. 18-46	1874-1931
75	1961	Index Vols. 1-8	1789-1845

The volumes below are only statutes on the income tax

Search the Statutes at Large volumes

Prior Income Tax Acts and Regulations for Each Act

After the "ratification" of the 16th Amendment, the first income tax based thereon was the 1913 Act.

1913 – The October 3, 1913 tax act: “An Act To Reduce Tariff Duties And To Provide Revenue For The Government, And For Other Purposes,” 38 Stat. 114, ch. 16. Regulations No. 33, promulgated on January 5, 1914, implemented the income tax part of this act. These regulations were promulgated as Treasury Decision 1944, but they were not published in the Treasury Decisions Internal Revenue (TDIR), a set of books published by Treasury.

1916: The decision in this case by the Supreme Court, Brushaber v. Union Pacific Railroad, 240 U.S. 1 (1916), is important to read.

1916 – The September 8, 1916 tax act: “An Act To Increase The Revenue, And For Other Purposes,” 39 Stat. 756, ch. 463. Treasury Decision 2367, 18 TDIR 168, simply made the Regulations 33 for the 1913 act applicable to this act.

1917 – The October 3, 1917 tax act: “An Act to Provide Revenue To Defray War Expenses, And For Other Purposes,” 40 Stat. 300, ch. 63. Treasury Decision 2690, 20 TDIR 126, promulgated revised Regulations No. 33 applicable to this act.

1918 – The Revenue Act of 1918: “An Act To Provide Revenue, And For Other Purposes,” 40 Stat. 1057, ch. 18. Treasury Decision 2831, 21 TDIR 170, promulgated Regulations No. 45 for this act.

1921 – The Revenue Act of 1921: “An Act To Reduce And Equalize Taxation, To Provide Revenue, And For Other Purposes,” 42 Stat. 227, ch. 136. Treasury Decision 3295, 24 TDIR 207, promulgated Regulations No. 62 for this act.

1924 – The Revenue Act of 1924: “An Act To Reduce And Equalize Taxation, To Provide Revenue, And For Other Purposes,” 43 Stat. 253, ch. 234. Treasury Decision 3640, 26 TDIR 745, promulgated Regulations No. 65 for this act.

1926 – The Revenue Act of 1926: “An Act To Reduce And Equalize Taxation, To Provide Revenue, And For Other Purposes,” 44 Stat. 9, ch. 27. Treasury Decision 3922, 28 TDIR 558, promulgated Regulations No. 69 for this act.

1928 – The Revenue Act of 1928: “An Act To Reduce And Equalize Taxation, Provide Revenue, And For Other Purposes,” 45 Stat. 791, ch. 852. Regulations No. 74 were applicable to this act.

1932 – The Revenue Act of 1932: “An Act To Provide Revenue, Equalize Taxation, And For Other Purposes,” 47 Stat. 169, ch. 209. Regulations No. 77 were applicable to this act.

1934 – The Revenue Act of 1934: “An Act To Provide Revenue, Equalize Taxation, And For Other Purposes,” 48 Stat. 680, ch. 277. Regulations No. 86 were applicable to this act.

1936 – The Revenue Act of 1936: “An Act To Provide Revenue, Equalize Taxation, And For Other Purposes,” 49 Stat. 1648, ch. 690. Regulations No. 94 were applicable to this act. These regulations were published in the Federal Register on the dates indicated:

1938: Revenue Act of 1938: "An Act To Provide Revenue, Equalize Taxation, And For Other Purposes," 52 Stat. 447, ch. 289. Regulations No. 101 were applicable to this act. These same regulations were published as follows in the Federal Register (daily edition):

See these same regulations as published in the Federal Register:

              4 Fed. Reg. 616, Fri. Feb. 10, 1939

                4 Fed. Reg. 700, Sat. Feb. 11, 1939

                4 Fed. Reg. 802, Tues. Feb. 14, 1939

   1939: The 1939 Internal Revenue Code: 53 Stat., part 1. Regulations No. 103 were applicable to this act. These same regulations were published in the Federal Register:

                5 Fed. Reg. 348-424, Thurs. Feb. 1, 1940

                5 Fed. Reg. 437-560, Fri. Feb. 2, 1940

               5 Fed. Reg. 569-588, Sat. Feb. 3, 1940

        Regulations No. 111 for the 1939 Code may be obtained at the following pages of the Federal Register:

                8 Fed. Reg. 14882-14979, Wed. Nov. 3, 1943

               8 Fed. Reg. 15002-15175, Thurs. Nov. 4, 1943

                8 Fed. Reg. 15205-15239, Fri. Nov. 5, 1943

         Regulations No. 118 for the 1939 Code may be obtained at the following pages of the Federal Register:

                18 Fed. Reg. 5771-6199, Sat. Sept. 26, 1953.

    Here are Regulations No. 90.

    Here are Regulations No. 91.

    Here are Regulations No. 106.

    Here are Regulations No. 116.

Here is the 1954 Internal Revenue Code, 68A Stat.

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United States Statutes at Largeand Prior Income Tax Acts & Regulations

The volumes below are only statutes on the income tax

Search the Statutes at Large volumes

Prior Income Tax Acts and Regulations for Each Act

Support Constitution Society

United States Statutes at Large
and Prior Income Tax Acts & Regulations