[2]

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 [3] 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.