Taxation: Online Tax Resources

Helpful Gateway Sites

There are a large number of free websites available to the public that provide primary source tax materials. Because the URLs frequently change and grow, the most efficient way to access these materials is through one of the several "gateway" sites. These sites organize the tax material available on the Web and provide direct links to the various sites. Some of them include:

Selected Tax Publisher's Websites (paid subscribers only)

Selected Websites Providing Text of the Internal Revenue Code

Selected Websites Providing Text of the Treasury Regulations

Selected Websites Providing Text of Case Law