HISTORICAL FEDERAL INCOME TAX ACTS

Some of the following links and information were graciously provided by Attorney Larry Becraft at http://home.hiwaay.net/~becraft/TaxActs.html for the education and edification of scholars of the income tax laws.  You can order a CD containing the acts from 1913 through 1940 for $50 by clicking here

  1. A good overall index of the subjects of taxation, citizenship, money, and the federal reserve may be found in the below link:
    http://famguardian.org/PublishedAuthors/Govt/HistoricalActs/IndextoFedStats1874-1931.pdf
  2. Below is an excellent cross-reference for all versions of the Internal Revenue Code and the source from which they derived in the Statutes At Large
    PDF Derivations of Code Sections of the Internal Revenue Codes of 1939 and 1954, SEDM Litigation Tool #09.011 (OFFSITE LINK)
  3. If you would like to access all historical volumes of the Statutes at Large, see the following resources:
    3.1  What is Taxed (1917 to the present)
    3.2  Library of Congress (1789-1875)
    3.3  Potmac Publishing (all years.  Paid subscription required)
Act Year Size
(Kbytes)
Volume Page(s) Chapter
(s)
Section
(s)
Source Notes
Revenue Act of 1861 1861   12 Stat. 292, 309 ch. 45, 49-51 Library of Congress  
Revenue Act of 1862 1862   12 Stat. 432 ch. 119 86-114 Library of Congress  
        472   86 Library of Congress Tax on salaries of US employees
        473   89 Library of Congress  income duty.
Revenue Act of 1864 1864   13 Stat. 223 ch. 173 116-150 Library of Congress  
        281   116 Library of Congress Income tax imposed
Revenue Act of 1865 1865   13 Stat. 469, ch. 78.   Library of Congress  
        479   Amended 116. Library of Congress  
Revenue Act of 1866 1866   14 Stat 98, 137 ch. 184   Library of Congress  
Revenue Act of 1867 1867   14 Stat. 471, 477 ch. 169   Library of Congress  
PDF Revised Stat of 1868, 1999 1868   15 Stat. 223-224   Title XXV     Conveys right of expatriation
Revenue Act of 1870 1870   16 Stat. 256, 257 ch. 255   Library of Congress  
PDF Revenue Act of 1873 1873 1,511   604-
671
  3151-3416    
PDF Revenue Act of 1894 1894 909   553-
560
349 27-40 Dr. Ed Rivera,  
PDF Corp. Tax Act of 1909 1909 549 36 Stat. 112        
PDF Federal Reserve Act 1913 2,380 38 Stat. 251-275, 690-691 6   University of San Diego (USD) Legal Research Center  
PDF Revenue Act of 1913 1913 8,184 38 Stat 114        
PDF Revenue Act of 1921 1921 543 42 Stat.       Atty. Larry Becraft  
PDF Revenue Act of 1926 1926 476 44 Stat.       Atty. Larry Becraft  
PDF Revenue Act of 1928 1928 486 45 Stat.       Atty. Larry Becraft  
PDF Index of Federal Statutes, 1874-1931 1931 2,011         Law Library  
PDF Revenue Act of 1932 1932 47 Stat.      
PDF Revenue Act of 1934 1935   48 Stat.          
PDF Revenue Act of 1935 1935   49 Stat. 1014-
1028
829 101-502    
PDF Revenue Act of 1936 1936   49 Stat.          
PDF Revenue Act of 1938 1938   52 Stat.          
PDF Internal Revenue Code of 1939 1939 4,140 53 Stat. 1-504 1-48 1-5011 Atty. Larry Becraft  
Public Salary Tax Act of 1939 1939              
PDF Internal Revenue Code of 1954 1954 8,219 68 Stat.       Atty. Larry Becraft Public law 591, H.R. 8300
PDF Internal Revenue Code of 1986 1986 60,860 100 Stat. 2085-2963       Public Law 99-514
PDF H.J.R. 45 2001             Bill to end the income tax