Where can the Internal Revenue Code and Treasury Regulations be found?
Recent amendments have expanded the IRC to almost 3 million words. The tax code site www.fourmilab.ch/ustax/ustax.html outlines the code sections in sequential order and has a word and phrase search feature. Title 26, the Internal Revenue Code, can also be found within the general legislative site (uscode.house.gov) or on the website straylight.law.cornell.edu/uscode/html/uscode26. Treasury Regulations can be searched on the GPO Access site (www.access.gpo.gov/nara/cfr/waisidx_03/26cfrv1_03.html). There is an IRS Index for the tax regulations (www.irs.gov/individuals/article/0,,id=98137,00.html) and for the plain language regulations (www.irs.gov/taxpros/content/0,,id=103728,00.html). 4. Where can information on legislation, such as proposed tax bills in Congress, be found? Tax-related legislative information pending in the U.S. House of Representatives and the Senate can be found at the House Ways and Means Committee (waysandmeans.house.gov), Senate Finance Committee (finance.senate.g
