The sections of the Revised Statues of the United States of 1874, hereafter called the Revised Statues (R.S.) of 1874 are those from which sections if the Internal Revenue Code (IRC) of 1939 were partially or wholly derived from. As such they have historical, and legal impact not only in regards to the IRC of 1939 but also the IRC of 1986 sections that are based on the impacted sections of the 1939 code.