Regulations
Legal Interpretations & Chief Counsel's Opinions
Legal Interpretations and the Chief Counsel's opinions are now available at this site. Your may choose to search by year or by text search. Please note that not all interpretations or Chief Counsel's opinions are available at this time. This database consists of legal interpretations issued from 1990 to the present and will be updated on a regular basis.
A few notes: To search on a phrase, simply enter the phrase. To search on more than one word, separate the words by commas or by use of the logical connectors: "and" & "or".. The "*" wildcard character is valid.
Please supply a search string and click "Submit Search" to execute the search.
