Legal Interpretations and the Chief Counsel's opinions are now available at this site. 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.
To search the entire collection (ALL years), you must supply at least one Keyword. If you wish to see all interpretations for a given year, first select the year and enter a space within parentheses ( ) in the Keywords field.