Free IRC Resource
By Alex Vuchnich, CPA, CFE -
Although most practitioners subscribe to tax reporting services there is a free resource on the web for searching the Internal Revenue Code. The Cornell University Law School website includes an online law library for the entirety of the US Code including, Title 26 - Internal Revenue Code. I have found this to be an excellent resource when needing to do a quick lookup of a particular code section without having to leave my desk.