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26 cfr

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  • 26 cfr

    I am a corporate tax lawyer with 35 years experience and I find your site very useful when I do tax research at home. However, I find that the organization of the tax regulations (26 CFR) on your site to be random and incoherent. It would be far easier to find things if the regulations appeared simply in numerical order (ignoring the number before the period). Thus, in §1.301-1 the relevant number would be 301; and in §301.7701-3, the relevant number would be 7701. (I would note that your Internal Revenue Code is not similarly confusing, and in fact does follow numerical order.)
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