The 14th IVC test model (ITM 14.0) was specified by decisions taken at the 113th MPEG meeting in Geneva (19–23 October 2015) and was further refined to produce ITM 14.1 as an output of the 114th MPEG meeting in San Diego (22–26 February 2016). This document serves as a source of general tutorial information on the Internet Video Coding (IVC) draft international standard ISO/IEC 14496-33, and also provides an encoder-side description of techniques used in the draft encoding reference software for IVC, which is under development for inclusion in ISO/IEC 14496-5. The purpose of this text is to help readers understand the ITM software and the IVC design. The corresponding sections of the IVC draft specification [4] should be referred to for any descriptions regarding normative processes.