Catch mentions directly of "the Internal Revenue Code of 1986"

[konklone]

and consider them mentions to Title 26. That's how Congress considers it, seen an example in Sec 105(4)(1) here:

http://www.gpo.gov/fdsys/pkg/BILLS-112hr4078pcs/xml/BILLS-112hr4078pcs.xml

[JoshData]

Just doing some exploration-

This is an instance where the OLRC Popular Names table should be useful but maybe isn't. Its entry is:

Internal Revenue Code of 1986
Aug. 16, 1954, ch. 736,Sec 1(d) [Internal Revenue Title], 68A Stat. 3 (Title 26,Sec 1 et seq.)
Short title, see 26 U.S.C. note prec. 1

The key part is (Title 26,Sec 1 et seq.) at the end of the second line.

The problem is, this refers to 26 USC 1 "et seq" instead of the whole title 26 USC. So we know the starting section but not the range of sections that the Act refers to.

Using 68A Stat. 3 (appears just before the USC citation), in principle it should be possible to go through OLRC's Table 3. But similar problems arise.

The entry for 68A Stat. 3 says it maps to title 26, note preceding chapter 1, and that 68A pages 3-928 map to title 26 sections 1-8023. From the PDF of Table 3, for fun:

So the issue with Table 3 is that we have sort of item-by-item classifications of parts of the Internal Revenue Code of 1986 to parts of the USC, which really reveals that there's probably not really a direct mapping of the Internal Revenue Code of 1986 to 26 USC anyway.