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Pritzker Legal Research Center

Tax Law Research Resources

This guide covers the primary and secondary sources used for researching federal tax law

Internal Revenue Code

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.

Tax Regulations

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.

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:

Congressional Research Service (CRS) Reports

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.