Instructions on Retrieving Specific Documents
 
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IRS Materials
Search for Proposed Regulations

     “Proposed regulations offer guidance for taxpayers seeking to comply with statutory mandates. Taxpayers receive an opportunity to make written and oral comments before these regulations become final. Gail Richmond, Federal Tax Research: Guide to Materials and Techniques, p. 76 (5th ed. 1997)(Foundation Press). As their legal effect, courts have stated that proposed regulations “are merely suggestions made for comment” LeCroy Research Systems Corp. v. Commissioner, 751 F.2d 123, 127 (2d Cir. 1984) and “do not have the force of law.” Zinniel v. Commisioner, 89 T.C. 357, 369 (1989).


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Search Examples:

Mortgage w/2 Interest
Finds all documents with the word, "Mortgage" positioned in the text within two words from the word "Interest". Insert a larger number if desired.

Depreciation and Automobile
Finds documents containing both of the words, "Depreciation" and "Automobile".

Oil or Petroleum
Finds all documents containing either the word, "Oil", or the word, "Petroleum".

Alternative Minimum Tax
Finds documents containing the string of text specified, exactly as written.

Credit*
Finds all documents with words starting with the letters “Credit” and ending with any number of letters, for example “Credited”, “Credits” or “Crediting”.

 

 
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