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Online Sources for Enacted Tax Laws
Compiled Legislative Histories of Tax Laws (Online Sources)
Compiled legislative histories often republish tax laws in full or part. This link is to a list of online sources offering compiled legislative histories of tax laws. ***Note: The version of enacted legislation in compiled legislative history may not include Statutes at Large pagination.
Federal Standard Tax Reporter, Hein Online
Contains a comprehensive collection of federal income tax information, such as full text of all proposed, temporary and final federal income tax law regulations, as well as full text of federal administrative rulings and documents. HeinOnline coverage is from inception through 1985.
Internal Revenue Bulletin & Cumulative Internal Revenue Bulletin (Print & Online Sources)
The Internal Revenue Bulletin & Cumulative Bulletin often reprint significant tax laws. This link is to a list of sources (print and online) offering the Internal Revenue Bulletin & Cumulative Internal Revenue Bulletin.
Laws & Proposals, Tax Policy Center
Select legislation, 2001-. Free online access.
Public Laws, Tax Notes
Click on "Research Tools"→Federal Research Library→Tax Legislation→Public Laws (from pull down bar) Note: Most of these laws do not include Statutes at Large pagination. Offers hyperlinks within documents though.
Tax Legislation, Bloomberg Law
Selected public laws from 1985 forward.
United States Statutes at Large - Taxation Law, Westlaw
"Historical enactments relating to taxation law . . . beginning with the . . . . 92nd Congress in PDF format. The Westlaw search query will search the citation, date, and summary information of the content. The full-text of the content is found in the attached PDF file and is not searched by the Westlaw search query." (Westlaw)
Citation, Historical Tax Laws
The following citation resources may be informative.
- TaxCite, Pt. 1, A, Internal Revenue Code & Federal Acts
- TaxCite, Pt. 3, C., Tax Legislation (Listing citations for commonly cited legislation, as well as associated committee reports)