Tax-related Primary Sources on the Internet

Source

Internet Address

Description

Internal Revenue Code http://www.law.cornell.edu/uscode/26 The full text of the Internal Revenue Code (unannotated) provided by The Legal Information Institute, Cornell Law School. Accessible by (1) table of contents and (2) keyword.
  http://www.tns.lcs.mit.edu:80/uscode/

http://www.tns.lcs.mit.edu/uscode/TITLE_26/
ftoc.html

Complete text of the Internal Revenue Code (annotated) provided by Telemedia, Networks, and Systems Group, MIT Laboratory for Computer Science. Accessible by (1) table of contents, (2) keyword, and (3) directory tree. Contains text hyperlinks to related IRC sections.
  http://uscode.house.gov/title_26.htm Title 26 of the U.S. Code provided by the U.S. House of Representatives. Accessible by (1) table of contents, (2) keyword, and (3) section number.
U.S. Treasury Regulations http://www.irs.ustreas.gov/prod/tax_regs/txts/
irs-regs.htm
IRS gateway to selected income tax regulations available on the FedWorld FTP server. Accessible by a limited number of topics.
  Title 26 of the Code of Federal Regulations provided by the Office of the Federal Register, National Archives and Records Administration. Accessible by (1) keyword and (2) section number.
  http://www4.law.cornell.edu/cfr/26cfrI.htm Code of Federal Regulations under Title 26 of the Internal Revenue code provided by Legal Information Institute of Cornell Law School. Accessible by (1) table of contents/section number and (2) keyword.
Revenue Rulings and Procedures http://www.irs.ustreas.gov/prod/ind_info/bullet.html
http://www.irs.ustreas.gov/plain/bus_info/bullet.html
Recent issues of the Internal Revenue Bulletin available for download. Site maintained by IRS.
  http://www.fedworld.gov/ftp/irs-irbs/irs-irbs.htm Recent issues of the Internal Revenue Bulletin available on the FedWorld Information Network. Requires special software to decode.
IRS Announcements, Notices, Releases http://www.fedworld.gov/pub/irs-drop/irs-drop.htm Recent IRS announcements, notices, and releases available on the FedWorld Information Network. Requires special software to decode.
Court Opinions http://supct.law.cornell.edu/supct/ Recent opinions of the U.S. Supreme Court provided by Legal Information Institute, Cornell Law School. Accessible by (1) topic, (2) keyword, (3) party name, and (4) date of decision.
  http://www.fedworld.gov/supcourt/index.htm
http://fedbbs.access.gpo.gov/court01.htm
FedWorld/FLITE Supreme Court Decisions. Full text of Supreme Court decisions from 1937 to present provided by the FedWorld Information Network. Accessible by (1) case name and (2) keyword.
  http://www.law.emory.edu/FEDCTS/ U.S. Federal Courts Finder provided by Emory University School of Law. Gateway to recent U.S. Supreme Court and circuit court opinion databases maintained by various institutions. Underlying databases generally accessible by (1) date of decision, (2) keyword, and (3) party name. (Note: historical timespan of databases varies.)
  http://vls.law.vill.edu/Locator/fedcourt.html The Federal Court Locator provided by the Villanova Center for Information Law and Policy. A gateway to recent Supreme Court, circuit court, and selected district court opinion databases maintained by various institutions. Underlying databases generally accessible by (1) date of decision, (2) keyword, and (3) party name. (Note: historical timespan of databases varies.)
Court Opinions, Cont'd. http://www.law.gwu.edu/fedcl/ Text of recent decisions of the U.S. Court of Federal Claims provided by George Washington University School of Law. Accessible by keyword.
  http://www.ustaxcourt.gov/ Recent regular and memorandum opinions of the U.S. Tax Court. Accessible by (1) date, (2) keyword, (3) judge, (4) opinion type.
Bills and Bill History http://thomas.loc.gov/ Library of Congress "engines" for searching bills and summaries of bills introduced in recent Congresses. Accessible by (1) bill number and (2) keyword.
  http://www.access.gpo.gov/congress/
cong009.html
Full text of bills introduced in recent Congresses provided by the Government Printing Office. Accessible by keyword.
  http://www.access.gpo.gov/su_docs/aces/
aaces200.html
History of recent bills and resolutions provided by the Government Printing Office. Accessible by keyword.
Committee Reports http://www.access.gpo.gov/congress/cpsrch.html Full text of recent Congressional committee reports provided by the Government Printing Office. Accessible by keyword.
  http://www.house.gov/jct/ Recent publications of the Joint Committee on Taxation provided by the U.S. House of Representatives.
  http://www.access.gpo.gov/congress/
cong017.html
Full text of recent Congressional hearings provided by the Government Printing Office. Accessible by keyword.
Treaties http://www.access.gpo.gov/congress/
cong006.html
Full text of Senate, House, and Treaty Documents provided by the U.S. House of Representatives and U.S. Senate. Accessible by keyword.
  http://www.irs.gov/ind_info/treaties.html The full text of U.S. income tax treaties provided by the IRS. Requires special software to decode.
  http://www.treas.gov/taxpolicy/t0txmod1.html United States Model Income Tax Convention of September 20, 1996 provided by the U.S. Treasury Department.
State Tax Laws http://www.law.cornell.edu/topics/
state_statutes.html#tax
Gateway to selected state tax and other statutes provided by the Legal Information Institute, Cornell Law School.
  http://vls.law.vill.edu/Locator/statecourt/ The State Court Locator maintained by the Center for Information law and Policy at Villanova University. Gateway to selected state and municipal court opinions.
IRS Forms, Instructions, Publications http://www.irs.gov/forms_pubs/index.html
http://www.irs.gov/forms_pubs/formpub.html
http://www.irs.gov/forms_pubs/formpub2.html
http://www.irs.gov/forms_pubs/fillin.html
Forms, instructions, and publications provided by the IRS. Requires special software to decode.
  http://ftp.fedworld.gov/pub/irs-pdf/irs-pdf.htm
http://ftp.fedworld.gov/pub/irs-fill/irs-fill.htm
Files of IRS forms, instructions, and publications available on the FedWorld Information Network. Requires special software to decode.
State Tax Forms, Instructions, Publications http://www.irs.ustreas.gov/prod/forms_pubs/
ftaframes.html

http://www.taxadmin.org/fta/FORMS.html

Federation of Tax Administrator's gateway to state tax forms, publications, and instructions. Underlying state databases available for download.
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