Tax Notes Research
by Tax Analysts
Tax Analysts maintains a free database of U.S. primary source tax documents at Tax Notes Research. Tax Notes Research includes not only the code and regs but a comprehensive collection of IRS and Treasury documents. (Some of these are in the public domain thanks to Tax Analysts’ long history of litigation against U.S. government agencies.) Dedicated research staff update the platform daily. Anyone may use Tax Notes Research to search for, retrieve, and read tax documents. Subscribers to the Tax Notes platform can access additional content (chiefly Tax Notes’ news and journal articles) and helpful tools. Tax Analysts maintains other specialty tax research databases for transfer pricing, audit procedure, and tax-exempt organizations.