Ask about federal and New York tax law
The Tax Navigator explains official sources in plain language: the Internal Revenue Code, Treasury regulations, the Internal Revenue Bulletin, New York Tax Law, and published Department of Taxation and Finance guidance.
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Official sources
Answers should point you to these pages. Open the document yourself before you rely on it.
- Internal Revenue Code
Title 26 of the United States Code, the current House Office of the Law Revision Counsel text. Historical Code volumes are on GovInfo.
- United States Code on GovInfo
Official Government Publishing Office collection of the United States Code, including prior editions.
- Treasury Regulations
Title 26 of the Code of Federal Regulations, the current electronic CFR. Historical CFR volumes are on GovInfo.
- Internal Revenue Bulletin
The IRS’s weekly official collection of revenue rulings, revenue procedures, notices, announcements, and Treasury decisions.
- IRS tax code, regulations, and official guidance
IRS starting page for the Code, Treasury regulations, the IRB, and related official guidance.
- New York Tax Law
Current New York Tax Law as published by the New York State Senate.
- New York Tax Department guidance
Publications, tax bulletins, TSB-M technical memoranda, TSB-A advisory opinions, NYT-G guidances, and links to regulations.
- TSB-M technical memoranda
Informational statements of changes to New York law, regulations, or Department of Taxation and Finance policies, listed by tax type.
- TSB-A advisory opinions
Advisory opinions issued at a taxpayer’s request. Binding on the Department only for that taxpayer and those facts.
- Tax Appeals Tribunal
New York State Division of Tax Appeals and Tax Appeals Tribunal. Independent forum for disputes with the Division of Taxation.