Tax Law: Primary Materials - Laws and Government Documents
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- Federal and State Tax Forms
- US Code - Title 26 Internal Revenue Code.
- Applicable Federal Rates Federal tax rates for short and long term instruments.
- Federal Tax Code Full text of the U.S. Tax Code. Searchable.
- Income Tax Treaties Information on adverse Tax Court rulings. From 1997.
- IRS Information Letters Advisory letters that interpret principles of tax law without applying them to a specific set of facts. From 2000.
- IRS Written Determinations Private Letter Rulings, Written Determinations comprise Technical Advice Memoranda (TAM) and Chief Counsel Advice (CCA). From 1999.
- Tax Court Rules of Practice and Procedure Full text rules.
- Tax Info for Business Small and midsize business tax assistance from the IRS.
- United States Court of Federal Claims Decisions since 1997. Jurisdiction includes government contracts, income tax refunds, Native American claims and more.
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