Web Reference: Mar 10, 2026 · Three-Address Code (TAC) is a widely used intermediate representation in compiler design that simplifies complex expressions by breaking them into a sequence of simple instructions. Each instruction contains at most three addresses—two operands and one result. In computer science, three-address code[1] (often abbreviated to TAC or 3AC) is an intermediate code used by optimizing compilers to aid in the implementation of code-improving transformations. Three address code (TAC) will be the intermediate representation used in our Decaf compiler. It is essentially a generic assembly language that falls in the lower end of the mid level IRs.
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