Links to text of Internal Revenue Code and Treasury Regulations

What websites do folks prefer to use when looking up actual text of code and regulations? 

Last year my preferred one became Bloomberg https://irc.bloombergtax.com/public/uscode/toc/irc

Because it included the full cite on each line and I did not need to scroll up to figure out if it was (k)(9)(ii) or whatever. But that seems to have gone away. At least it doesn't display for me. 

Does anyone else use a free website that has that particular formatting? I really got used to having it. 

I use this one:  https://www.irs.gov/privacy-disclosure/tax-code-regulations-and-official-guidance

By the way, although this is an IRS site, other information is also available (eg, the Department of Labor is under Title 29, etc.)

If I "misplace" that bookmark, I'll go to the Cornell Law School reference:  https://www.law.cornell.edu/

There are a few sources listed here:  https://benefitslink.com/research.html

I'm not seeing that any have the format you're describing, though.

For Bloomberg’s free edition of the Internal Revenue Code, it seems Bloomberg might no longer maintain the detailed formatting we liked.

For rules, regulations, and even some nonrule interpretations, the Government Publishing Office’s electronic Code of Federal Regulations (ecfr.gov) is formatted and edited for detailed citations and hyperlinks. And one can use an in-context tool (right-click) to paste into your word-processing or other file a particular bit’s citation, hyperlink, or both.

For example, for the ERISA 404a-5 rule’s subparagraph that defines how to count a designated investment alternative’s total annual operating expenses if the investment is not registered under the Investment Company Act of 1940, the tool renders these:

29 CFR 2550.404a-5(h)(5)(ii)

https://www.ecfr.gov/current/title-29/part-2550/section-2550.404a-5#p-2550.404a-5(h)(5)(ii)

The eCFR and many other U.S. government resources can be found from https://www.govinfo.gov/. (In most internet locators, typing as little as “govinfo.gov” calls up this webpage.)

29 minutes ago, Peter Gulia said:

For rules, regulations, and even some nonrule interpretations, the Government Publishing Office’s electronic Code of Federal Regulations (ecfr.gov) is formatted and edited for detailed citations and hyperlinks. And one can use an in-context tool (right-click) to paste into your word-processing or other file a particular bit’s citation, hyperlink, or both.

 

thank you @Peter Gulia I like the in-context tool that is helpful to learn! It only seems to be option on the ecfr website for regulations. Do you know of a website for the regular text of the code where that functionality exists? 
When I use the govinfo.gov website to navigate to the actual text of the code it takes me to the OLRC website which doesn't seem to have any similar functionality on it. 

3 hours ago, david rigby said:

I use this one:  https://www.irs.gov/privacy-disclosure/tax-code-regulations-and-official-guidance

If I "misplace" that bookmark, I'll go to the Cornell Law School reference:  https://www.law.cornell.edu/

I used the Cornell website for many years as my preferred one, but with the cite formatting on the Bloomberg website I switched. But now it doesn't seem to make a difference so I may go back to Cornell as my go-to. 

taxnotes.com has the functionality you're talking about. The currently displayed section (paragraph, subpararaph, etc) is displayed at the top and updates as you scroll up and down through the document. The cite can be copied by clicking a button.

For example ... 26 CFR Section 1.401(k)-3(d)(2) or IRC Section 415(c)(3)

And a click on the in-context hyperlink also calls up an amendment history and an effective-date note.

Thank you @C. B. Zeller this is what I was hoping for! 

Responding to Peter's earlier post on regulations, one thing that I am very concerned about is that the eCFR portal and Tax Notes do not provide ready access to Proposed Regulations. Does anyone have any good websites with the formatting we desire and have come to expect?

A document available in the website display of the Federal Register includes a table of contents, with hyperlinks. Clicking on a table-of-contents hyperlink navigates to the particular bit of text in the explanation for the proposal, or on the last bits, to the text of the proposed rule.

https://www.federalregister.gov/documents/2025/01/13/2025-00350/catch-up-contributions#sectno-citation-1.414(v)-1

Also, a document is available with these formats: JSON: Normalized attributes and metadata; XML: Original full text XML; MODS: Government Publishing Office metadata.

But to see an integration of what a rule would become if the proposal is adopted, one needs CCH/Wolters Kluwer or another commercial publisher.