Go straight to all the primary sources you need to stay compliant. From Internal Revenue Code versions dating back to 1913, regulations and procedures, to state laws and international tax treaties, our collection of primary sources are full integrated with the Tax Management Portfolios™, Chart Builders, Commentary and Analysis. Primary Sources include:

Statutes & Regulations

  • Circular 230
  • Internal Revenue Code current and archived back to 1913
  • Proposed Treasury Regulations
  • State Tax Statutes
  • State Tax Regulations
  • Tax Legislation
  • Treasury Decision Preambles
  • Treasury Regulations
  • U.S. Tax Treaties

IRS Agency Documents

  • Announcements
  • Notices
  • Private Letter Rulings
  • Revenue Procedures
  • Revenue Rulings
  • Technical Advice Memoranda

Cases & Court Rules

  • U.S. Court of Federal Claims Rules
  • Federal Tax Cases
  • State Tax Cases
  • U.S. Tax Court Rules
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