In 1919, a committee of the U.S. House of Representatives began a project to recodify U.S. statutes which eventually resulted in a new code in 1926 (including tax statutes).
Internal Revenue Code of 1939:
The tax statutes were re-codified by an Act of Congress on February 10, 1939 as the "Internal Revenue Code" (later known as the "Internal Revenue Code of 1939").
Subsequent permanent tax laws enacted by the United States Congress updated and amended the 1939 Code
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