### Question
Can you define what Internal Revenue Code of 1986” means this title, and the term “Internal Revenue Code of 1939 means?


### Answer
**Internal Revenue Code of 1986” means this title, and the term “Internal Revenue Code of 1939** is defined as the following in *26 U.S.C. § 7701*:

> the Internal Revenue Code enacted February 10, 1939, as amended

#### Citation:
  - *26 U.S.C. § 7701*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 79-DEFINITIONS**

