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Title 26—INTERNAL REVENUE CODE > Subtitle F—Procedure and Administration > CHAPTER 61—INFORMATION AND RETURNS > Subchapter B—Miscellaneous Provisions

This text was captured on Sep 16, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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The Secretary shall prepare and publish not less than annually statistics reasonably available with respect to the operations of the internal revenue laws, including classifications of taxpayers and of income, the amounts claimed or allowed as deductions, exemptions, and credits, and any other facts deemed pertinent and valuable.

( Aug. 16, 1954, ch. 736 , 68A Stat. 756 ; Pub. L. 94–455, title XII, § 1202(b) , Oct. 4, 1976 , 90 Stat. 1685 ; Pub. L. 116–25, title I, § 1301(b)(3)(A) , July 1, 2019 , 133 Stat. 992 .)

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