Nexis Uni contains the statutory code for the United States of America as published in the compilation entitled United States Code Service. It includes all laws of a general and permanent nature, as enacted by the United States Congress. United States Code Service archives are available from 1992. In Nexis Uni, CFR information can be accessed by searching for United States Code as a source, then searching for a particular keyword.
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Regulations (sometimes referred as Treasury Regulations)
Nexis Uni contains CFR - Code of Federal Regulations, a codification of the general and permanent rules and regulations published originally in the Federal Register by executive departments and agencies of the federal government. CFR archives are available from 1981. In Nexis Uni, CFR information can be accessed by searching for CFR - Code of Federal Regulations as a source, then searching for a particular keyword.
NexisUni provides news, legal, and company information. News sources include newspapers and news wire services worldwide. Legal information includes court decisions and law journals. Company information includes financials, SEC filings, and legal cases. Subscription.
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
To look up court cases in Nexis Uni, under the Guided Search header select Cases, then follow the prompts for the particular case you are looking for.
NexisUni provides news, legal, and company information. News sources include newspapers and news wire services worldwide. Legal information includes court decisions and law journals. Company information includes financials, SEC filings, and legal cases. Subscription.
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