Search by citation
When you want to find a specific IRS code section or tax court case:
- Use the Find by Citation option on the sidebar.
- Select a search template for IRS Code or Regulations, tax court cases, revenue rulings, etc.
- Enter the information according to the example provided by the template, and click the Search button. Be sure to follow the example closely. Example: 401(a)(4) to search an IRS Code Section.
- When viewing your results, choose the items from the FTC if you did not select it at the start.
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