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Title 26 - Code of Federal Regulations
Browse or download United States income tax regulations

Note: You don't need to download anything in order to search US tax regulations. If you prefer, you can simply use the Government's electronic-CFR (ecfr). The ecfr search tool is easy to use, fast, and friendly. Try to find some of these tax 'codes' and instructions.

Here, you can download or browse a complete copy of 26 CFR, the Repaired Edition, copied from the GPO's website. Why repaired? For every year between 1997 and 2004, the GPO did not provide a complete copy of 26 CFR in any one given year. Each year they made available was missing sections due to broken links and missing files. (And, since 2004, it has become much more difficult to create a copy while using website copiers, due to GPO's use of dynamic pages.) This copy repairs all of the GPO's broken links and missing files by compiling 2004 with files from the previous year (PDFs not included). With 26 CFR, the Repaired Edition, you can search tax regulations with your local computer, offline.

Nothing is for sale here. 26 CFR, the Repaired Edition, is provided as a complete duplicate of GPO's 26 CFR website (from 2004)*.

Browser or Download 26 CFR
What is taxed?
See http://WhatisTaxed.com

26 CFR can be downloaded to a folder on your computer. Then you can use the built-in search function of your operating system to find specific tax codes (see How to Search**).

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 Operating System.

Source: If you wish to compile your own copy of tax regulations, the official government website that publishes tax rules is http://www.gpoaccess.gov/cfr/index.html. Their user-friendly website is ecfr.gpoaccess.gov


TITLE 26 - CODE OF FEDERAL REGULATIONS - The Repaired Edition

Browse CFR Repaired Edition *2004 tax regulations

Or Download CFR Repaired

Original Source: Government Printing Office (GPO)

Warning: At times you should examine the web address in your web browser, because while...
*Browsing: The PDF links, and Back button links will go to the GPO. To remain on this complete copy of the 26CFR, do not use PDF links, and do not use navigational links. Use your browsers back button instead.
*Downloading: If you've downloaded this TEXT version, you can be certain to remain on your local machine by disconnecting your Internet connection.

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. Then use PDF writer software to combine all volumes into one PDF file. It's easier to search, but limited. With the TEXT version it's possible to make boolean searches.

See How to Search** in order to "text data mine" your own copy of the CFR website, on your computer.

You can verify our copy of 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, and you 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 copy of the Code of Federal Regulations include: www.env-sol.com/Solutions/CFR.html and www.smartpdf.com/50CFRs/index.html (but, we haven't tried them).


* Known Errors - that are found on the Governments official CFR website, but have been repaired here on this copy [the errors are different for every published year, we only errors from 2004]

  • Secs. 1-60 are composed of 2003 regulations, due to missing sections of 2004 files on the official Government Printing Office website.

  • Parts 500-599 are composed of year 2000 regulations, because they too, are the most current official copies available from the GPO.

  • Part 16A is not available for year 2004 and so year 2003 was substituted.

  • Part/sec. 31.6011(a)-10, is copied from the GPO's Electronic Code of Federal Regulations website and is not considered an official copy by the GPO. It is unavailable on their official website, for any year. This is the only copy of the regulation currently provided by the GPO online.

  • Other repairs were made for "file not found" files, etc. Search this term to find them. See Verified***.

The GPO itself uses the above repair methods.


** How to Search - In general, to perform "text data mining" on this copy of 26 CFR:
[ These instructions are for Windows 98, ME, 2000, XP. For Linux, use command line options, "grep", etc, or your favorite tools. Before searching, see Verified below ]
  1. Copy the contents of the zip file (or CD) to a folder on your computer.
  2. Open the folder and open the built-in window Search function.
  3. Enter the text you want to search for in the TEXT BOX. For example, "how to determine taxable income".
  4. Click Search Now. It will show (1 file(s) found).
  5. Open the result in a web browser.
  6. Search for "how to" within the browser text, using EDIT > FIND from the menu, or Ctrl+F.
Note: Some of the links go to the GPO website. You may want to disconnect your Internet connection to ensure you remain on your local computer.

[ More information about "How to Search" or downloading the Regulations can be found at http://WhatisTaxed.com ]

To make your own copy from the GPO, you need an average computer and a high speed internet connection .


*** VERIFIED
This copy of the 26 CFR website has been verified to be complete for 2004. But, please reverify it yourself. In general, in order to verify this copy (and your own compilation), two items must be examined, links and files:

Links
Verification can be done with freeware tools for Link Checking or you can use Macromedia Dreamweaver, which was used to verify this copy. Xenu's Link Sleuth is one of the better freeware link checkers. One or two errors were allowed to remain, for different reasons, mainly because they are mistakes on the part of the GPO website that become bothersome when file updates are performed. For example, a file named joel seems to be trash that perhaps someone named joel left on the officially published copy of the CFR. Just follow the error link address and you'll see joel's stuff is unimportant. After verifying the links, the files must also be verified, because they may contain "File Not Found" error pages and other junk, instead of the actual regulation file.

Files
To verify the files, open each folder and subfolder and choose the Thumbnails view (View > Thumbnails) to visually confirm each HTML file. If you plan to downloaded the entire website from the GPO, you will find "file not found" webpages (not on our Repaired Edition, they've already been deleted). Determine which file or page is linked to it before deleting the "file not found" page, then download the correct page, from another year (if necessary), and save it to the correct location to repair the link. The GPO website has many errors in every available year of the online CFRs they publish. For example, some of their Contents pages have duplicate links, or links on Back buttons that point to a different year, missing pages, etc. We would not be surprised to find that they have omitted a regulation (with duplication of another, etc) or pointed their own links to the wrong regs. This copy is more complete than the officially published CFR, because we have repaired the missing citations, that the Government (GPO) provides online, by using the next year available regs.

If you find a link that points to the wrong citation, please report it to us, so that we can further repair this 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. Also, be sure to tell them to make all their link addresses permanent, not dynamic. Contact the GPO Access User Support Team: gpoaccess@gpo.gov


For more data mining results, visit http://WhatisTaxed.com