What is the primary purpose of the Internal Revenue Code?

The primary purpose of the Internal Revenue Code is to consolidate and codify federal tax laws. The Internal Revenue Code (IRC) serves as the comprehensive federal statutory framework governing tax obligations in the United States, detailing how various taxes—such as income tax, estate tax, and employment taxes—are administered and enforced. By serving this role, the IRC ensures that tax law is organized and accessible, providing clarity for taxpayers, tax practitioners, and the IRS itself.

The other options do not accurately reflect the main function of the IRC. For example, while regulating state tax collections is essential, it falls more under the jurisdiction of state tax authorities rather than a federal internal revenue code. Similarly, guidelines for charitable organizations are part of tax-exempt provisions covered in the IRC, but the code's primary purpose is not focused specifically on charities. Governing international trade laws is also outside the scope of the Internal Revenue Code, as that area pertains to a different set of regulations and laws regarding trade.