U.S. Federal tax law

• Internal Revenue Code (Title 26 U.S.C.)

  2,162 sections

• Treasury Regulations (26 C.F.R.)

  6,155 sections

• IRS Forms & Instructions

  195 documents

• IRS Publications

  60 documents

• Internal Revenue Manual

  1,751 documents

• Internal Revenue Bulletin — Rulings & Guidance

  1,945 sections

• U.S. Tax Court Opinions

  1,541 documents

• US Income Tax Treaties & Technical Explanations

  166 documents

• P.L. 86-272 — State Taxation of Interstate Commerce (15 U.S.C. §§ 381–384)

  4 sections

• Federal & Multistate Agency Guidance — IRS FATCA FAQs, MTC Statement on P.L. 86-272

  9 documents

• IRS Written Determinations (PLR · TAM · CCA)

  12,650 sections

• FBAR — Report of Foreign Bank and Financial Accounts (31 U.S.C. § 5314, 31 C.F.R. § 1010.350, FinCEN Form 114)

  39 sections

• FATCA Intergovernmental Agreements — Model 1 & 2 IGAs, MOUs and related agreements (Treasury)

  172 sections

• Proposed Treasury Regulations — reliance-eligible NPRMs not yet in the CFR

  1 section