Web Site Review: Legal Information Institute, a US Tax Code search site

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Screenshot of LII website

Where: http://www.law.cornell.edu/uscode/

Who: Cornell University Law School

What: US Tax Code Research

Overview: LII offers free, on-site searches of the entire US Code, including Title 26, Internal Revenue Code.


  • LII contains the entire US Code. Site use is free, and you’re not required to register or provide personal information.
  • The site loads quickly, has a simple, eye-pleasing layout, and is easy to navigate.
  • The on-site search engine is robust, and is superb for locating specific IRC sections.
  • Each section contains a “Notes” link, which contains the history of the legislation, including source, amendments, references, codification and effective dates.
  • Output is in text, or you can download a PDF.
  • Site is updated on a regular basis, and each page has a “How Current Is This?” link.

Potential Drawbacks

  • The site contains Google Ad-Sense advertisements, and these ads put cookies on your computer.
  • The site is strictly do-it-yourself document retrieval. You won’t find interpretations of tax law, like those in subscription tax research services.

Opinion: LII is a very useful tool for researching specific IRC sections.

Taxing Lessons Final Grade: A

Review Policy Disclosure: Taxing Lessons receives no compensation for web site reviews and has no affiliation with the reviewed sites.


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