They contain the current statutes and regulations of the Internal Revenue Code and IRS regulations as well as explanations, analysis and case annotations. One usually starts here with tax research. This is organized by subject and acts as a guide to federal tax. It includes professional evaluations of tax problems and procedures. Once in the text, the RIA experts explain the key points of law and lead you, through the footnotes, to the appropriate code, regulations, leading cases, or administrative decisions.
Coverage primarily is income and employment taxes.
This is updated weekly. This provides access to current tax legislation by topic. It gives concise explanations of basic federal income tax rules useful for tax returns. It is written for the layman. Also available on the web at the CCH Internet Research Tax NetWork .