26 - Code of Federal Regulations
Did you know that a complete copy of US tax regulations is not available from the Government Printing Office (GPO) website? Either files are missing or links are broken in every year officially published.
Here, we've created a complete digital copy of 26 CFR by using the most recent years available from the GPO, and this copy includes all Text links and files (all regulations), intact. In order to search all of 26 CFR, and to search using a local computer while offline, we've compiled 26 CFR - The Repaired Edition.
Browse 26 CFR
Download 26 CFR
All regulations will easily fit on a CD, or 128MB USB pocket drive. There are other tools and methods that can be used for searching, but the methods described here utilize the most commonly available tool, the MS Windows Computer Operating System.
Source: If you wish to compile your own digital copy of tax regulations, the official government website that publishes tax rules is http://www.gpoaccess.gov/cfr/index.html. Their unofficial website is ecfr.gpoaccess.gov
TITLE 26 - CODE OF FEDERAL REGULATIONS - Repaired Edition
currently 2004 tax regulations
Or Download CFR Repaired (if you haven't already, you'll see this page again, then click browse above)
Or Download a PDF copy of the official 26CFR, if you want to search PDF files. It was compiled from the individual volumes. If you want to compile your own PDF version from the GPO website, you should be able to locate whole PDFs of each volume. You can then use a PDF writer to combine the volumes into one PDF file. It's easier to search, but searching the TEXT version is more powerful.
See How to Search** in order to "text data mine" your own copy of the CFR website, on your computer.
Note: You do NOT need to download anything in order to search. You can use the unofficial GPO ecfr, their great search tool is usually very fast. You can try looking up a few of these Income Tax codes and instructions.
Verify regulations by comparing results from the GPO's ecfr, and by using link checkers, Windows thumbnail view, and other tools including a Linux OS. [Damn Small Linux, as a Live CD is a good tool if you want to use grep, etc, in Linux, but don't want to install Linux (type: dsl toram at startup to run on RAM)].
An Open Source freeware tool called WinHTTrack Website Copier was used to make this copy of 26 CFR. All files are unaltered from the original regulations, with one exception, which is a file the GPO did not have available for any given year and so was copied from the ecfr. See Known Errors.
Other sources for a digital Code of Federal Regulations include: www.env-sol.com/Solutions/CFR.html and www.smartpdf.com/50CFRs/index.html (but, we haven't tried either).
* Known Errors
- that are found on the Governments official CFR website, but repaired
by us on this copy
The GPO itself uses the above repair methods, and still none of the regulations they have available online are complete for any published year.
** How to Search - In general, to perform "text data mining" on this copy of 26 CFR:
[ More information about "How to Search" or downloading the Regulations can be found at http://WhatisTaxed.com ]
An average computer and a high speed internet connection can be used to duplicate this copy, however the GPO website makes it difficult to accomplish the task. Some of the sections are not available on the GPO website for the current year and so, had to be copied from a previous year. Some of their most current regulations are from the year 2000. The GPO website contains errors, which were corrected on this copy. The few older regs that were used from 2000/2003 can be compared to those found on the unofficial Electronic Code of Federal Regulations.
Any Section or Part that is from a previous year has the original citation information and will show the date in the starting text. All files are unaltered copies of the officially published regulations.
If you find a link that points to the wrong citation, please report it to us, so that we can further repair the officially published copy - http://whatistaxed.com
If enough people write to the GPO to tell them how important it is to have the links fixed, maybe they will fix them. Contact the GPO Access User Support Team: firstname.lastname@example.org
This copy does not include the Adobe Acrobat PDF files, only the text (HTML) files. Be aware that many of the links, like the PDF and Back button links, go directly to the GPO. So, if you are connected to the internet when browsing a download copy, or you happen to be on our live copy, you may find yourself on the GPO website eventually. Be aware, the search function on the CFR-Repaired Edition website homepage will go to the GPO servers, as the original GPO site. It may be necessary at times to disconnect your Internet connection to ensure you remain on your local computer.
-------- This is not copyrighted.
Copy all you wish.