Includes Statutes & Regulations, IRS Agency Documents, State Primary Source Documents, and Treaties.
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Use Advanced Search to simultaneously search in multiple Source Document files.
Federal Sources include:
- Internal Revenue Code (IRC): Annually 1986-Present, 1954, 1939, 1913
- Treasury Regulations
- Proposed Treasury Regulations: Back to 1980
- Treasury Decision Preambles: 1990 to present
- Tax Legislation: 99th Congress (1985-1986) to present
- Revenue Rulings: 1954 to present
- Revenue Procedures: 1955 to present
- IRS Notices: 1980 to present
- IRS Announcements: 1970 to present
- Private Letter Rulings (PLRs): 1980 to present
- Technical Advice Memoranda (TAMs): 1980 to present
- Internal Revenue Manual
- Chief Counsel Notices
- Coordinated Issue & Specialization Papers
- Fact Sheets
- Field Attorney Advice
- Field Service Advice Memoranda
- General Counsel Memoranda
- LB&I Industry Director Guidance
- MSSP Audit Guides
Statutes & Regulations
Browse and search for Federal statutes and regulations including the Archived Versions of the Internal Revenue Code.
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There are a number of optional icons that display with statutes:
Treasury Regs. Link to the regulations associated with the statute.
Smart Code analysis.
Committee Reports. Link to the committee reports associated with the statute. Committee Reports are incorporated into the Legislative History.
IRS Agency Documents
Click All IRS Agency Documents to view and browse all document types, including the Internal Revenue Manual.
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State Primary Sources
Link to State Statutes, Regulations & Constitutions, Agency Documents, and State Tax Cases. Archived versions are available for Statutes & Regulations.
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International Tax Treaties
Find U.S., International, and the full text of Model Treaties in the TREATIES frame.
International Tax Treaties and U.S. Tax Treaties include treaties in force, not-in-force and terminated treaties.
INTERNATIONAL TAX TREATIES
Click International Tax Treaties and access more than 17,000 treaty documents including: Competent Authority Agreements (English and non-English), Consolidated (BBNA issued), Consolidated (Government issued), Exchange of Notes (English and non-English), FATCA Agreements (English and non-English, FATCA MOU, MOU (English and non-English), Protocols (English and non-English), Technical Explanation and Ratification Documents (English and non-English), Treaty as signed (English and non-English).
Sort the results by Relevance or Countries and/or filter the documents by: Status, Country, Partner Country, Document Type, Topic, or Language to narrow the collection.
U.S. TAX TREATIES
Click U.S. Tax Treaties and use any or all of the filters: Status, Country, Partner Country, Document Type, Topic, or Language. Sort the results by Relevance or Countries.
Use the Advanced Search International template to search selected
content within the Treaties collection.
Select the relevant content collections, enter your search terms, and [Enter] or click the Search button .
The Model Treaties collection includes the full text and summaries. The treaty summaries include: OECD, UN, and U.S. Model Treaty Conventions and Commentaries, including OECD Model Tax Convention on Income and Capital July 2014, United Nations Income and Capital Model Convention 2011, and US Model Income tax Convention 2016.
The Model Treaties available as full text are:
Andean Community Model Income Tax Treaty
OECD Model Income Tax Treaty
UN Model Income Tax Treaty
US Model Income Tax Treaty
Other Country-Specific Model Income Tax Treaties