Publically accessible commentary, and explanations by other than the tax authorities is limited. As more accounting and legal firms establish home pages the amount of commentary should increase. These form files are large and may require lengthy connect time. Last year Compuserve also made available the forms and Acrobat reader for download. Other on-line services may also provide this material.
Many http servers use the tilde to specify certain site specific file paths.
The IRS produces a vast number of publications. You may also be able to find copies of many of the publications at your public library. The disadvantage is that they reflect the IRS position which may not always be the most taxpayer favorable or reflect adverse court decisions. It is not intended to be tax advice, and should NOT be relied upon. Please contact your tax advisor for specific questions.