name	us-tax-code
description	Complete US Internal Revenue Code (Title 26) with 2,160 sections covering individual income tax, business deductions, corporate tax, partnerships, international tax, capital gains, and all federal tax provisions. Search by section number or topic.

US Tax Code (Title 26 - Internal Revenue Code)

Access the complete Internal Revenue Code with intelligent search and navigation. Query specific sections (e.g., "Section 162") or search by topic (e.g., "depreciation", "capital gains", "S corporations").

How to Use This Skill

When the user asks about tax code sections:

For specific sections (e.g., "What does Section 162 say?"):
- Read the file: ~/.claude/skills/us_tax_code_skill/data/section_162.md
- Section files are named: section_{number}.md
For topic searches (e.g., "What sections cover depreciation?"):
- Read the index: ~/.claude/skills/us_tax_code_skill/data/index.json
- Search the search_index field for keywords
- The index contains section numbers, headings, and cross-references
For browsing:
- Use Glob to find sections: ~/.claude/skills/us_tax_code_skill/data/section_*.md
- Read the index.json to see all 2,160 sections with their headings

Statistics

Total Sections: 2,160
Coverage: Complete Title 26 USC (Internal Revenue Code)
Last Updated: September 2025

Navigation Structure

The code is organized hierarchically:

Subtitles: Major divisions (A through K)
Chapters: Subdivisions within subtitles
Subchapters: Further subdivisions
Parts: Groupings of related sections
Sections: Individual provisions of the law

Common Sections Reference

Individual Income Tax

Section 1: Tax imposed (tax rates)
Section 61: Gross income defined
Section 62: Adjusted gross income defined
Section 63: Taxable income defined
Section 151-152: Personal exemptions

Deductions

Section 162: Trade or business expenses
Section 163: Interest deduction
Section 164: Taxes (SALT deduction)
Section 165: Losses
Section 167: Depreciation
Section 168: Accelerated cost recovery system (MACRS)
Section 170: Charitable contributions
Section 179: Election to expense certain property

Business Entities

Section 301-385: Corporate distributions and adjustments
Section 701-777: Partners and partnerships
Section 1361-1379: S Corporations

International Tax

Section 482: Transfer pricing
Section 861-865: Source rules
Section 901-909: Foreign tax credits
Section 951-965: Subpart F (CFC rules)

Capital Gains

Section 1001-1092: Determination of capital gains and losses
Section 1221-1223: Capital assets defined
Section 1231: Property used in trade or business

Search Index

The skill includes a pre-built search index for common tax terms. Access via:

index = load_index()

Cross-Reference Resolution

Sections often reference other sections. Use:

refs = get_cross_references("482")

Notes

This skill contains the complete Internal Revenue Code as of the last download
The tax code is complex and interrelated - always check cross-references
For regulatory guidance, see Treasury Regulations (not included)
For current year changes, check recent legislation

File Structure

us_tax_code_skill/
├── SKILL.md (this file)
├── data/
│   ├── section_*.md (individual sections)
│   └── index.json (master index)
├── scripts/
│   ├── search.py (search functionality)
│   └── loader.py (section loader)
└── references/
    └── common_forms.md (mapping to IRS forms)

Install Skill

SKILL.md