IRS written determinations
Internal Revenue Service
Searchable collection
Private letter rulings and other publicly released written determinations. Availability depends on the documents published to the research library.
Sources
Know the collection you are reading.
Search IRS determinations and revenue procedures alongside Code sections and Treasury regulations. Each result keeps its publisher and cited location in view.
At a glance
Three kinds of coverage, kept apart.
A searchable collection holds whole documents. A searchable section is current Code or regulation text, cited by section. Planned coverage is not in the library today.
Searchable collections
Whole documents, each kept with its original file.
- IRS written determinationsInternal Revenue Service
- IRS revenue proceduresInternal Revenue Service
Searchable sections
Current Title 26 text, cited by section.
- Internal Revenue CodeOffice of the Law Revision Counsel
- Treasury regulationsElectronic Code of Federal Regulations
Planned
In the product plan. Not in the library today.
- U.S. Tax CourtUnited States Tax Court
Collections and section references
Searchable collections and sections appear first. Planned coverage remains separate. Publisher links open the official sites.
IRS collection
Internal Revenue Code
Office of the Law Revision Counsel
Searchable sections
Current Title 26 sections are searchable. Check the edition and effective date for research about earlier years.
Treasury regulations
Electronic Code of Federal Regulations
Searchable sections
Current Title 26 regulations are searchable. The eCFR is an informational compilation; check its version date for earlier periods.
IRS revenue procedures
Internal Revenue Service
Searchable collection
Revenue procedures published in Internal Revenue Bulletin issues since late 2003 are searchable. Some issues and earlier procedures are absent; later guidance may modify or supersede a procedure.
U.S. Tax Court
United States Tax Court
Planned collection
Opinions and orders are part of the product plan. This page does not claim they are available in the library.
What stays with a source
- Document identity
- The publisher, document number and release date stay with the source.
- Original source
- The publisher’s original file stays distinct from searchable text; PDFs, XML and bulletin pages retain their own formats.
- Exact location
- Quoted evidence carries a page or section reference when that location is supported.
- Authority and text quality
- Source metadata records authority status. Text from a scanned page is identified as a transcription. Pages that cannot be read reliably are held back.
The reference catalog bundled with this website
This metadata catalog helps identify documents. Its count is not the number of documents currently published or searchable in the research library.
- Metadata records
- 113
- Release dates
- Jun 26, 2026 – Jul 24, 2026
- Catalog checked
- Aug 14, 2026
Coverage limits
- Records available only by request, and older records not published electronically.
- Commercial commentary, treatises, editorial headnotes and newsletters.
- A full citator tracking every later document that follows or criticizes a source.
- State and international tax law, or broad federal-court coverage.
- Client files and private document uploads.
Changelog
Recorded changes to the public product, newest first. This history is separate from collection coverage.
- A redesigned research chat, source list, and document reader.
- Citations in a chat answer open the original PDF at the exact page.
- A new reading typeface, a quieter palette, and a greeting on the research home.
- Highlight an original PDF and download it with your highlights.
- Pages load faster, and PDF citations are quicker on phones.
- Fixed a case where the PDF viewer could fail to start.
- Company sign-in, a $199 per workspace per month add-on, now includes automatic staff access and is available on Starter as well as Business.
- Added a Cookie Policy, clearer dispute terms, and our published contact addresses.
- Replaced a third-party visit tracker with our own visit count, which sets no cookies and stores no IP address.
- The home page examples now quote a real IRS private letter ruling.
Start with a source you can inspect.
Read the original, follow the cited passage, and keep the coverage boundaries in view.