Sarah Lawsky (Illinois; Google Scholar):

The make-your-own Code and Regulations website now contains the law current through July 30, 2025, and therefore is ready to generate books for this fall’s classes. Books you generate through the website will include the changes implemented by Public Law 119-21, enacted on July 4, 2025, including amending and renumbering previously existing sections and adding new sections.

The website contains income tax regulations, estate and gift tax regulations, tax procedure regulations, and more, and should be usable for any U.S. federal tax class.

The practice problems portion of the website has also been updated to reflect current law, as some of the changes in Public Law 119-21, such as the increased standard deduction and increased child tax credit, are effective in 2025.

Here are Sarah’s FAQs:

Q: What exactly is in this Selected Sections book?
A: The default items included in this book are:

• the sections and subsections of the Code and regulations that you select, with bookmarks in the PDF for each section,
• an edited table of contents for the whole IRC,
• the inflation-adjusting Revenue Procedure for 2025 (Rev. Proc. 2024-40), and
• excerpts from Rev. Proc. 87-57, the depreciation tables.

Q: Where is the content coming from?
A: The Code sections contained in this book are from the Office of Law Revision Counsel and are current through July 30, 2025. The regulation sections are from the eCFR and are current through July 11, 2025.

Q: Why did you do this?
A: Internal Revenue Code and regulation sections are the most important reading for any federal income taxation course. There are four problems with commercial selected Code and regs books. First, commercial selected sections books are expensive: $100 or more for information that is freely available. Second, they are too long: they contain far more sections than any one class needs, because they are trying to meet the needs of a whole range of classes. Third, they are too short: it’s very likely that any given professor will want to assign some sections that aren’t in a commercially edited book. Fourth, they may go out of date quickly, as the law might change in any given year, and inflation adjustments do change year-to-year.

In contrast, this Selected Sections is available for free; you can use this website to have the book include exactly the sections and subsections relevant for your class; and it is easy to update as the law and year change.

Q: What is the table of contents that is included in the book?
A: It is an edited table of contents of the entire Internal Revenue Code, intended to give a sense of the structure of the Code. It is not a table of contents of the actual sections you selected. If you would like to include different sections in your edited IRC table of contents, you can download and edit the complete IRC table of contents.

Q: I don’t have a list of all the sections I need. Do you have spreadsheets that people use for various actual tax classes, so I can generate a book for myself anyway?
A: Yes. Keeping in mind that of course not everyone assigns the same sections for every class, so these may not include all of what you need and may also have extra sections you don’t need (indeed, that’s part of what motivated this project), here are spreadsheets from law professors for Selected Sections books for, respectively, Federal Income Tax; Corporate Tax; Partnership Tax; Estate and Gift Tax; and Tax Procedure.

Q: I like a hard copy better.
A: Me too. Luckily, in addition to the “printing out the PDF” option, there many options for nicely-bound hard copies of PDFs print-on-demand for cost, maybe even including your school’s bookstore or copy center.

Q: What are those long strings of numbers in the file name of the Selected Sections book I downloaded?
A: That is the Unix timestamp of the moment you generated that Selected Sections book. You can translate that into a more comprehensible date by entering that number into a converter. For example, there’s a file in my downloads called SelectedSections.1687277065.726598.pdf. When I put 1687277065.726598 into the converter, it tells me I generated that particular Selected Sections book on Tuesday, June 20, 2023 4:04:25.726 PM Greenwich Mean Time.

Q: Selected sections are ok, but I really need the complete code and regulations. Plus I need some other resources, like revenue procedures, revenue rulings, guidance, Treasury decisions …
A: Tax Analysts is an amazing resource! Their federal research page provides access to a huge amount of primary source tax material, all completely free. (And who could pass up a trove of presidential tax returns?)

Editor’s Note:  If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.