I updated my answer above. I googled the tax code section. Pretty much everything you need will appear in the first page of results, or linked to/referenced fro

I updated my answer above. I googled the tax code section. Pretty much everything you need will appear in the first page of results, or linked to/referenced from those results. CPA's know what to look for, so it's a bit easier for them. There are also specialized search engines. E.g. search for 25D at http://www.legalbitstream.com/irs_materials.asp?pl=i1 http://www.legalbitstream.com/irs_materials.asp?pl=i1