| Primary Source: Federal Foreign Tax Library |
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Internal Revenue Code:
Contains the full text of the complete Internal Revenue Code (Title 26 of the U. S. Code), with historical notes. |
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Treasury Regulations:
Contains the full text of the final Treasury Regulations for Title 26 of the Code of Federal Regulations.
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IRS Proposed Treasury Regulations:
Contains the full text of the proposed and temporary Treasury Regulations for Title 26 of the Code of Federal Regulations.
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Treasury Decision Preambles:
Provides summaries of final, temporary, and proposed regulations.
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IRS Documents:
Revenue Rulings, Revenue Procedures, Notices and Announcements, Full Text of Revenue Rulings, Revenue Procedures, Notices and Announcements, Private Letter Rulings, Technical Advice Memorandums, Chief Counsel Advice, Field Service Advice and Service Center Advice.
Scope of Coverage: 1980 - Present.
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Federal Tax Cases 1913-Present:
FEDERAL TAX CASES -- 2002-PRESENT
All Courts
FEDERAL TAX CASES -- PRE-2002
U.S. Supreme Court
U.S. Courts of Appeals
U.S. Tax Court
U.S. Court of Federal Claims (and Predecessors)
U.S. District Courts
U.S. Bankruptcy Courts
Miscellaneous Federal Courts
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Industry Specialization Papers:
Features industry evaluations by the IRS to identify unique accounting practices, audit techniques.
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Circular 230:
Provides the rules of practice before the IRS.
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IRS Publications:
Contains the IRS taxpayer information publications.
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Legislation:
Provides the full text of the most recent tax legislation, and includes, where available, House, Senate, and Joint Committee reports and other reference material.
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Tax Treaties:
Contains the full texts of all the United States' tax treaties with other countries as well as income tax treaties, the texts of all the US estate and gift tax, social security, shipping and air transport taxation, and information exchange agreements.
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