Resources
Read the source. Then the answer.
Guides to reading primary federal tax sources, what the library does and does not hold, and how a citation gets back to the page.
Featured
Field guide7 minute read
How to read a private letter ruling
A ruling answers one taxpayer’s request on a particular record. Learn to find its facts, its conclusion, and the sentence that limits how you may use it.
Read the field guideAll articles
Source guides and updates.
- Explainer5 minute readWhat “nonprecedential” meansSection 6110(k)(3) says a written determination may not be used or cited as precedent. Here is what that label does and does not tell you.
- Method5 minute readHow a citation resolves to an exact page or sectionA citation marker is a pointer you can follow. This is what has to be true before Virtus shows one, and what it still leaves to you.
- Source guide5 minute readSource coverage, and what “searchable” meansA source can be linked, planned, or searchable. Only one of those means its text is in the library, and each has its own limits.
- Product updates3 minute readProduct updatesDated changes to the public product, newest first. Coverage is tracked separately on the Sources page.