Searching laws and regulations (the complete 'code') is easy and the results can be replicated by anyone. And, the results are the same for everyone. Much of this page applies to downloading your own copy of the official tax regulations, 26 CFR, from the GPO, and searching with your own computer. If you want to search immediately, or you want to use the government search engines, without having to compile your own copy, then these will work eCFR for regulations. Read this. The CFR-Repaired Edition, PDF file (not boolean searchable) GPO, and third party code search engines, for statutes. See According to Law.

Download the tax regulations

The Government Printing Office does not make downloading a complete digital copy of the regulations easy. If you prefer to skip the laborious task of compiling your copy, you can get a copy with the repair work already done for you. See Tax Regs 1913-2004.

If you trust no one, congratulations (we agree). Instructions are provided below to compile your own CFR copy.

Need help searching? Contact Us.

Note: This simple search technique can be applied to all Titles of Law, Regulations, or any large volume of text. However, only codes are precise; large volumes of text are not.

Common tools that you can use to search downloadable Titles of Code, or Regulations:

• Computer - we used Windows 2000 OS - XP and Vista are fine. Linux is the best option, but only Windows is explained here.
• High Speed Internet connection - recommended.
• HTTrack Website Copier - free Open Source offline browser for Linux and Windows.
• WinMerge - free Open Source tool required on some searches for file and directory comparison. Other similar tools are fine.
• Adobe Acrobat - tool used to search PDF files. (Optional tool)
• eCFR - a GPO website that has an excellent regulation search tool.
• Code search engines - third-party or government engines. See our According to Law link.

Other search tools are available, such as website search engine programs for your PC. We recommend using only open source programs for this task. You can try: mnoGoSearch or DataparkSearch. Search Google or Clusty for others. The times are always changing, and so is software.

For now, stick with the following method, which shows the required tasks and results using basic fundamentals of text data mining. Later, you can trust other search tools, and maximize their usefulness.

[The CFR is downloaded 'as is' (approx. 66MB for TEXT - [zip file 20MB], or 26~31MB for PDF) from the US Government Printing Office (GPO) Website. A complete mirror is approx. 346 MB with both PDF and TEXT files (we don't serve that). Size varies slightly each year. The single PDF file version is the easiest to search for most people, but a more powerful search can be made using the TEXT version. For computers, Windows will do fine, but Linux has the most capabilities.]

USC (the law):

[Note: This section has been moved. See According to Law and Who is Taxed.]

To search the Text files or PDF files, simply use EDIT > FIND on the menu, or CTRL + F. Always begin your searches with the cursor placed at the beginning of the file (use CTRL + HOME, and even click into the beginning of the text).

CFR (the regulations):

How to Search TEXT version: (Provides for faster searching, but requires some set-up)

Quick How to Search TEXT: Download this TEXT copy of the US Income Tax Regulations. Why this one? Because it is compressed to 20MB and downloads faster, and all the broken links and missing files from the GPO original version are fixed. A big time saver. (Since you will eventually want to verify our copy with the original, instructions to compile your own copy from the GPO are provided below. You can also compare accuracy with the eCFR. Note, the eCFR will refer to its search results as 'matches') Open the folder where you placed your copy, then open Main Folder and click Search. Search for any subject. Use one term or more. Example: "taxable" or "taxable income". See image below.

Reforming or re-hiding? "Fear can only prevail when victims are ignorant of the facts." -- Thomas Jefferson

How to Compile your own copy:

We used a free tool, WinHTTrack Website Copier, to download the entire Title 26 CFR (regulations), and USC (laws) to a local computer. Searching for a particular term is done from the folder containing Title 26. In general, here is how to setup and search...

1. Download and install the tool WinHTTrack Website Copier (open source and free). Be sure to get WinHTTrack for Windows. They also provide a Linux version. Learn to use on a small (few pages) website. Many similar tools are available to download a website; find and choose your favorite. Practice by downloading this website. Be sure you begin the download process on the page that you would like for the "home" page. For this website, that would be http://whatistaxed.com/index.htm. Practice on a small size website, before you accidentally fill up your entire computer hard drive with every Title of the laws and regulations.
2. Using a "high speed" internet connection, and WinHTTrack Website Copier, download the latest CFR and USC from the GPO website. (WinHTTrack has an option setting for the web addresses that it must search. Pay attention to the web addresses in case any of your downloaded pages are missing. Also find and chose the option to ignore robots.txt file.) From the addresses below, choose Title 26 and the year desired. The resulting CFR webpage will have Sections 1 thru End, and Parts 2 thru End. Beginning here will produce an approx. 346MB CFR download. The size of the download can be decreased considerably to a 66MB size by setting WinHTTrack to exclude all the PDF files, which are duplicates of the HTML files. Search the WinHTTrack Help for help.
   
   The USC is also available in a 24MB MSWord doc.
   
   USC: http://www.gpoaccess.gov/uscode/index.html
   
   or http://uscode.house.gov/
   
   CFR: http://www.gpoaccess.gov/cfr/index.html
   
   
   Allow up to 4 - 8 hours, or more, for complete download, ~346MB of PDF and TEXT on High Speed internet connection, depending on your speed. Grabbing the TEXT files only, goes much faster. Unknown time for dialup. The HTTrack Website Copier has an excellent resume download function, so it can be downloaded in multiple sessions, but we don't recommend it. Because the government servers are serving 'fresh' files, the Website Copier will update the files, according to time, thus producing another long download that will again require repair.

   If you must use a dialup connection, download one of our copies of tax regulations. PDF ~26.4MB, TEXT ~20.1MB
   The PDF is Part 1-Income Taxes, and the TEXT is all Parts of Title 26.
   
   
   After the download is complete, check for missing files/ broken links. This is required only if compiling your own copy from the GPO. (See http://whatistaxed.servehttp.com for more info.) We recommend setting the permissions for the folder where you put your copy to read only. How? Right-click on the folder > properties > check Read-only. This is to prevent accidentally deleting any of the Regulations while performing the search process. If you choose not to set these permissions, check your Recycle Bin often for any files from the CFR directory that may need restoring. This will be evident when a familiar term is not repeating previous results. * Do not restore any files from your "Compare" folders, discussed in #4 below. Make a backup copy of your original because it's easy to spoil your active copy.

3. CFR : How to Search with Computer - Image. Done with Win 2000. Should be similar with 95, 98, ME, XP and Vista.

   A. Open the folder where you saved your copy of CFR.
   B. Click on search.
   C. Put search term into "Containing Text:" search box, or similar.
   D. Click Search Now button, but be certain the correct folder is displayed in "Look in:"
   E. Open result(s) in any web browser (eg Firefox, Internet Explorer, etc).
   F. In web browser, use Edit > Find, or Ctrl+F to search for term.

   
   
   
   For example, if we search for "how to determine taxable income", search results will show (1 file(s) found) in the lower left window.
   
   Search for:
   
   "excluded income"
   "eliminated income"
   "eliminated items"
   
   Be aware that since you are searching through HTML files, a line break can disrupt attempts to search the terms that are spread over 2 lines of text. For example, if "determine" is on the end of a line, and "taxable" begins on the next line, the full string of text will not be found in the Windows folder search. So, in order to verify any particular result, each keyword must be independently searched, then merged.

4. Merging example using "how to determine taxable income":

   First, we find the individual results...
   
   
   • "determine": (2748 file(s) found)
   • "taxable income": (817 file(s) found)
   • "how to": (38 file(s) found)

   Then we merge results, effectively making a boolean search of the regulations. See No. 6 below for how to merge. The order of the terms used is not critical, the final result is the same.
   
   *Note: The eCFR permits a three term boolean search, however you can use unlimited terms in your boolean searches using your computer and a directory comparison tool, such as WinMerge. If all this seems like a pain in the neck (and it was, to figure out), just use the eCFR for searching regulations, and GPO Access for searching the statutes. The best part about these government websites is that you are getting your results straight from the horses mouth (their own search engines).

   (These numbers are for year 2004 regulations. Numbers change slightly every year due to new text added to each new edition, or due to editing changes, by the GPO. Again, for example, "taxable income" may no longer show up in the basic search if "taxable" is the last word on a line and "income" is on the next line. Compare your results with a PDF version of 26 CFR, and the eCFR, to avoid this effect.)
   
   "taxable income" and "determine": (614 object(s))
   "taxable income" and "determine" and "how to": (7 object(s))

   Can you believe it? Only seven sections have all the terms, leaving little room for uncertainty.
   
   Since some files could still be missing from these results, double check by altering the combined terms, e.g. using "determine taxable" instead of "taxable income". Soon all files are found.

5. Objects

   From these 7 files/objects, we then search each one individually for "how to determine taxable income", or use only one of the keywords, such as "taxable" or "how to". To do so, open the file in your web browser, then use CTRL + F, or the Edit menu, to find text. All this has been done to confirm that the text string "how to determine taxable income", or anything like it, only occurs once, or in only one regulation. More details for merging are provided next.

   Taxes for Dummies "The United States has a system of taxation by confession". -- Supreme Court Justice Jackson, 345 U.S. 22, Kahriger

6. How to Merge:
   When WinMerge is required to refine CFR searches - the basic instructions for use of this tool are:
   1. Copy the contents of one of your "partial term" searches from the Search folder to a folder you create, maybe somewhere on your 'desktop', called Compare1. For example: "how to " (notice space before the end quote)
   2. Copy the contents of another "partial term" search, like "taxable income", into a second folder called Compare2.
   3. Start WinMerge and compare the 2 folders (directories).
   4. Click on the "Comparison Result" column top box. This will sort the results. Be sure to keep all "Identical" results.
   5. With the "Identical" results now sorted to the top of the list, scroll down till you see the others. Highlight all the others (all non-identical results) by selecting the first non-identical result, then using Shift+End, then right-click and delete both parts which mention 'delete'. It must be done twice, to delete both sets of 'deletes'.

   You are now left with only the files containing identical results, both "partial terms" (e.g. all files containing the terms "how to " and "taxable income") in both Compare1 and Compare2 folders. Open the Compare1 folder to see the results.
   
   Open the results with your internet browser to read each. If you need to further refine your search, for example, in order to find all files that also include "apply", then delete only the contents of Compare2 folder and repeat the whole process from step 2. Search for "apply", and then copy the results to the Compare2 folder. Re-compare both folder 1 and 2 using WinMerge, and delete all non-identical results. In the end you will have only the files with all 3 search terms; "how to ", "taxable income", and "apply".
   
   You can keep on refining searches repeatedly for more terms, until finally it is possible you may only have 1 remaining file with all the desired terms. This search method is how you can prove exclusive search term results.

   For example:
   "specific","guidance","rules","taxable","income","apply","how to","taxable income" (1 file(s) found): Sec. 861

   When you have become proficient, you can create a 3rd folder or more. Only two folders are required.
   
   See Search Examples for hints to searching.
   

If you use a computer with Linux, then the entire searching process is greatly simplified. Powerful search tools are already available within a Linux operating system. Learn how to use them by searching the Internet for tutorials.

PDF version - 26 CFR:

How to Download and Search a PDF version: Download PDF file from http://whatistaxed.com/26CFR.htm Download Adobe Reader (or Acrobat) if needed from Adobe.com > Open PDF file > Click Search > enter search term(s) > Click Search

Here are some terms you can search for: Search Results, Additional Results, Search Examples

If you want to compile your own PDF copy
Since you shouldn't trust just anyone on the Internet, you can compile your own copy. The individual volumes (and parts of volumes) can be obtained in PDF files from the GPO website, and compiled using the following method:

1. Select desired year of Title 26 CFR .
2. Once inside the particular year, under "Search Title" column, remove checkmark from Title 26 Internal Revenue.
3. Place a checkmark under the desired "Search Volume" column (get all of Part 1 [volumes 1-13 for 2003/2004]).
4. In Search Terms box, type: part 1 income taxes
5. Click Submit
6. Usually choose the 3rd result, but look for result with [a] the largest size, and [b] the table of contents.
7. Examine Volume to see if it's complete.
8. Download missing sections if needed until the particular volume is complete. Do it for all volumes.
9. (Optional) If available, use Adobe Acrobat (the writer version) to combine files into one large PDF file.

Or, just get the CFR in PDF files here: http://whatistaxed.com/26CFR.htm