The I.R.S. is on the Web, but what it offers at this stage is rather superficial. Typing in the agency's name or initials will usually get you where you want to go eventually. Again, check out any of the leading legal directories. Secondary Research Sites Law schools and law journals operate some of the best secondary research sites. Legal directories give you good access to the law schools.
Some law journals have their own sites.
The more useful sites are those that allow access to archived articles. Law book publishers also offer sites of varying utility. Some merely offer advertising for their services. Many of these firms have adopted the value-added approach also. To complicate matters, how they search, and what they search vary.