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.
- 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.