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Find the passage. Mark it. Get back to the client.

Look up a source by its number, read the publisher’s original, and keep a marked-up copy.

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202627005

  • IRS Private Letter Ruling 202627005

    Private letter ruling · July 2, 2026

Open the result to read the publisher’s original PDF.

IRS Private Letter Ruling 202627005Page 4

Sections 301.9100-1 through 301.9100-3 provide the standards the Commissioner will use to determine whether to grant an extension of time to make an election.

Section 301.9100-3 provides the standards the Commissioner will use to determine whether to grant an extension of time for regulatory elections that do not meet the requirements of § 301.9100-2.

Illustrative example. A lookup by document number, then a highlighted sentence on the ruling’s page 4. The search box and swatches are pictured, not live.

An hour, in three moves

Small steps, on your schedule.

  1. 01

    Find

    Search for a document number or a Code section and open the publisher’s original.

  2. 02

    Mark

    Highlight the passage you need in one of four colors, and add a note.

  3. 03

    Move on

    Download the PDF with your highlights and return to the file.

The Source library

Look it up directly.

VirtusSample workspace · illustrative data
The Source library with a search for election, filters for source family, ruling type and year, and the first matching Code sections.
The Source library in the sample workspace: search by citation, number or topic, then narrow by source family, ruling type and year.

The copy is yours; the source is not changed.

Highlights are kept on this device for that exact document. Downloading with highlights produces a working copy with standard PDF annotations.

The original stays as the publisher issued it, so the source you cite and the copy you mark are never confused.

Add a conversation when you want one.

Ask a question in plain words and follow the citation to the page. Keep the cited answers alongside the sources you have already marked.

Research on your own terms.

Find the source and keep the working copy in one place.

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