Paul L. Caron

Wednesday, February 27, 2008

IRS Further Endorses Cornell's Online Tax Code

Since its inception, TaxProf Blog has always included in its left column permanent resources a link to the wonderful online Internal Revenue Code provided to the public free of charge by Cornell's Legal Information Institute.  The IRS itself has linked to the LII Tax Code for over ten years.  It is up to date, and its search functions make it incredibly easy to use.  I use the LII Tax Code in class to project sections we are discussing onto a screen.  The IRS this year has included the LII Tax Code in its Tax Products CD/DVD package (Publication 1796).  The LII notes:

The IRS produces 26,000 of its Tax Product CD/DVD package, which is sent, free of charge, to thousands of tax preparers and other interested parties. They go to each member of Congress; to free tax clinics (such as those run by the AARP); to members of the IRS Corporate Partnership (companies who make tax information freely available on company intranets); to libraries; and to IRS employees and IRS walk-in offices.

Kudos to the fine folks at LII!

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LII is great, but it is not up to date. That cannot be emphasized enough. You still have to hit the classification tables to see if the law is up to date:

Posted by: Apep | Feb 27, 2008 5:12:32 AM

Apep is correct: LII is only current through January 2, 2006. Further, some practitioners interpret LII's copyright claims in its online layout as foreclosing direct printing of Code sections from the LII web site for some purposes.

Other web sites that present the same kind of updating challenge but appear to have no copyright restrictions are: (Code text obtained from the U.S. House of Representatives Office of the Law Revision Counsel and current only up to January 19th, 2004)


The source is linked from

Posted by: Martin B. Tittle | Mar 3, 2008 1:41:10 PM