get_irc_provision
Retrieve official Internal Revenue Code text by citation, including subdivisions, with optional as-of date for historical versions.
Instructions
Get the official text of an Internal Revenue Code provision.
Args: citation: Any citation form, e.g. "162", "§ 162(a)", "I.R.C. § 7701(a)(30)(A)". include_children: Include the text of every subdivision below it. max_chars: Truncate the text at this length. as_of: Read the law as it stood on this date (YYYY-MM-DD). Tax questions are usually about a past year, and current law is often the wrong answer.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| as_of | No | ||
| citation | Yes | ||
| max_chars | No | ||
| include_children | No |
Output Schema
| Name | Required | Description | Default |
|---|---|---|---|
| result | Yes |