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| ADVISORY! Click on this line for the current status of the U.S. Code database. You can find recent changes or additions to the Code at Thomas (Libray of Congress) or at the GPO Access site. If you want to know where recently enacted laws will appear in the Code and which sections of the Code have been amended by those laws, see the U.S. Code Classification Tables. The tables provide a separate method of identifying any amendments to a section not already reflected in the text of that section. |
| Note: IRS Guidance not identified above is typically available on the Internet via various subscription services. |
| ADVISORY! Many of these sites contain tables of rates with multiple years. Please watch all the dates carefully! |


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