ACC 304 Individual Income Taxation (Michelle Horning)

Legalbitstream is a tax law research website that provides searchable databases of United States federal income tax and estate tax law.

This is the official code as put out by the Government Printing Office.
-- Choose a year (latest is 2015)
-- Scroll to Title 26 Internal Revenue Code

Latest Tax code supported by Cornell
-- same content as GPO -- just a slightly different format
-- check out the "notes" section

These are the official Regulations as put out by the Government Printing Office
-- Choose a year (latest is 2015)
-- Scroll to Title 26 Internal Revenue Code

A complete list of ruling from 1997 to present

The mission of the United States Tax Court is to provide a national forum to expeditiously resolve disputes between taxpayers and the Internal Revenue Service while carefully considering the merits of each case and ensuring the uniform interpretation of the Internal Revenue Code.

TC and Memorandum Opinions starting 09/25/95; TC Opinions in published format starting 01/11/10; Summary Opinions starting 01/10/01*
Opinions for cases filed on or after May 1, 1986