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IRS Further Endorses Cornell’s Online Tax Code

Since its inception, TaxProf Blog has always included in its left column permanent resources a link to the wonderful online Internal Revenue Code provided to the public free of charge by Cornell’s Legal Information Institute.  The IRS itself has linked to the LII Tax Code for over ten years.  It is up to date, and its search functions make it incredibly easy to use.  I use the LII Tax Code in class to project sections we are discussing onto a screen.  The IRS this year has included the LII Tax Code in its Tax Products CD/DVD package (Publication 1796).  The LII notes:

The IRS produces 26,000 of its Tax Product CD/DVD package, which is sent, free of charge, to thousands of tax preparers and other interested parties. They go to each member of Congress; to free tax clinics (such as those run by the AARP); to members of the IRS Corporate Partnership (companies who make tax information freely available on company intranets); to libraries; and to IRS employees and IRS walk-in offices.

Kudos to the fine folks at LII!


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