U.S. Constitution and Internal Revenue Code
United States House of Representatives
T he official online version of the United States Code. Often not as current
as other sources
always
check the date (set forth at the top of each Code section) that indicates
the most recent changes incorporated.
http://uscode.house.gov/download/title_26.shtml
Cornell Law School Legal Information Institute
Uses the version of the Code supplied by the House of Representatives, but
includes a service enabling the user to update each section by reference
to Thomas, the legislative information site maintained by the Library of
Congress.
http://www.law.cornell.edu/topics/income_tax.html
http://www.law.cornell.edu/topics/estate_gift_tax.html
Library of Congress - Thomas - Legislative information on the internet
P rovides most current information on recently enacted and pending legislation.
http://thomas.loc.gov/
Internal Revenue Service regulatory and administrative materials
Internal Revenue Service regulations Code of Federal Regulations
National Archives and Records Administration
Sets forth the entire Code of Federal Regulations and provides a mechanism
for updating sections. http://lula.law.cornell.edu/cfr/cfr.php?title=26&type=title&value=26
(if you know the regulation you are looking for)
http://www.access.gpo.gov/nara/cfr/cfr-table-search.html#page1
(to search or browse Title 26)
Cornell Law School Legal Information Institute
P rovides access to Title 26 of the Code of Federal Regulations
Sections require updating
http://www.law.cornell.edu/topics/income_tax.html
(income tax sections)
http://www.law.cornell.edu/topics/estate_gift_tax.html
(estate and gift tax sections)
Internal Revenue Service
A ccess to all regulations adopted since 1995, full text of Internal Revenue
Bulletins since 1996, information concerning, and full text of, major tax
legislation, revenue rulings on applicable federal rates; links to United
States Code, Code of Federal Regulations and Federal Register; includes
topic-specific sites collecting information and forms in one location (e.g.,
"Small Business and Self-Employed Community", "Excise Tax", etc.). Tax Professional's
Corner (http://www.irs.gov/taxpros/index.html)
includes, among other information, the full text of proposed revenue rulings,
revenue procedures and other technical items before they are published in
the Internal Revenue Bulletin (http://www.irs.gov/taxpros/article/0,,id=98697,00.html),
the Internal Revenue Bulletin itself (http://www.irs.gov/businesses/lists/0,,id=98230,00.html),
and proposed drafts of tax forms (http://www.irs.gov/taxpros/lists/0,,id=97784,00.html).
The Tax Professional's Corner also provides an opportunity for users to
subscribe to IRS list-servs and e-mail notification services (http://www.irs.gov/taxpros/article/0,,id=99120,00.html).
The Internal Revenue Manual is available at
http://www.irs.gov/irm/index.html and forms and instructions may be accessed at http://www.irs.gov/formspubs/index.html.
Revenue rulings
Tax Links
Provides full text access to all Revenue Rulings beginning
in 1954.
http://www.taxlinks.com/
Quasi-adjudicative materials
Letter rulings, technical advice memoranda, general counsel memoranda
Not readily available free of charge. Lexis, Westlaw, Tax Analysts, and
CCH's Internet Tax Research Network, all subscription sevices, provide
access to recent letter rulings, technical advice memoranda, field service
advice, general and chief counsel memoranda, and litigation guideline
memoranda.
Federal judiciary
Cornell Law School Legal Information Institute
Provides full text access to historic and recent (from 1990) tax cases in
the U.S. Supreme Court, recent (from 1995) tax cases in the federal courts
of appeals, and links to the official site of the U. S. Tax Court.
http://www.law.cornell.edu/topics/income_tax.html
(income tax cases)
http://www.law.cornell.edu/topics/estate_gift_tax.html
(estate tax cases)
United States tax court
Provides full text access to Tax Court
and Memorandum Opinions beginning in 1999 and Summary Opinions beginning
in 2001.
http://www.ustaxcourt.gov
State materials
Cornell Law School Legal Information Institute
Provides links to state statutes dealing with taxation. Also provides access
to tax cases decided by the New York state courts of appeal.
http://www.law.cornell.edu/topics/income_tax.html
Tax and Accounting Sites Directory
Provides links to state tax
statutes and administrative materials.
http://www.taxsites.com/state.html
Foreign and international materials
Internal Revenue Service
Provides full text of income tax treaties
entered into by the United States. As treaties are ratified, they are
also published in the Internal Revenue Bulletin (http://www.irs.gov/businesses/lists/0,,id=98230,00.html).
http://www.irs.gov/businesses/corporations/article/0,,id=96739,00.html
Tax and accounting sites directory
Links to tax resources of
foreign governments - some primary source material included.
http://www.taxsites.com/international.html