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The Internal Revenue Code is located in Title 26 of the United States Code. The following resources provide quick, free access if you need to review a section.
Under the Internal Revenue Code, the Department of Treasury has the authority to promulgate regulations. These regulations are located in Title 26 of the Code of Federal Regulations.
Use Regulations.gov to track proposed regulations and to review the history of final regulations.
Need to Locate the Regulations Implementing the Tax Code?
A common research task involves locating the regulations associated with one or more provisions of the Internal Revenue Code. To do this, use the Parallel Table of Authorities and Rules from one of the following sites:
"CRS reports provide Congress with both anticipatory and on-demand research and analysis to support their legislative, oversight, and representational duties. All reports adhere to the core values of CRS; they are authoritative, objective and nonpartisan. Reports range in length from several pages to more than one-hundred pages and cover the full breadth of topics of interest to Congress."
Illinois Tax Laws
Chapter 35 of the Illinois Consolidated Statutes contains the Illinois tax statutes. Meanwhile, Title 86 of the Illinois Administrative Code contains the Illinois tax regulations. The links below provide access to both.
