The United States Code is the codification by subject matter of the general and permanent laws of the United States. It is divided by broad subjects into 51 titles and published by the Office of the Law Revision Counsel of the U.S. House of Representatives. The U.S. Code was first published in 1926. The next main edition was published in 1934, and subsequent main editions have been published every six years since 1934. In between editions, annual cumulative supplements are published in order to present the most current information. The U.S. Code does not include regulations issued by executive branch agencies, decisions of the Federal courts, treaties, or laws enacted by State or local governments. Regulations issued by executive branch agencies are available in the Code of Federal Regulations. Proposed and recently adopted regulations may be found in the Federal RegisterTitle 26, Internal Revenue Code, Sections 3301-End include Employment Taxes, Miscellaneous Excise Taxes, Alcohol, Tobacco, and Certain Other Excise Taxes, Joint Committee on Taxation, the Financing of Presidential Election Campaigns, Trust Fund Code, Coal Industry Health Benefits, and Group Health Plan Requirements.
