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Researching Official Sources Online

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Researching Official Sources Online

Each volume of The Readable Code and Regs: Partnerships includes an Appendix entitled "Researching Official Sources Online." In the 2010 Edition of the book (which comes in PDF format), this feature provides the subscriber with one-click links to several U.S. Government websites for conducting tax research and a wealth of experience-based tips for using those sites. The Appendix is especially helpful when researching legislative and regulatory history. It is fully integrated with other features of the book.

For example, the Table of Post-1999 Regulatory History (or TRH, located after the group of final regulations implementing a given Code section) includes the Federal Register Document ID for each Proposed Regulation pending under that Code section. Applying tips provided in the Appendix the subscriber can use this identifier to quickly locate, for example, the preamble to a given Proposed Regulation. The Appendix also describes the types of information typically available in official preambles. In addition, the TRH identifies the RP Reference number for the Proposed Regulation, which can be used in the book to locate an editorial summary (in the Summary table on the facing page) and the full text of the Proposed Regulation.

URLs and interface descriptions in the Appendix of the 2010 Edition are current through May 31, 2010.

Following is a sample page from "Researching Official Sources Online" in the 2010 edition.

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