Law Library

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The statutes, bills, regulations and official records behind each topic, reproduced from the official source and cited.

The topics

NYC pied-à-terre surcharge
The enacted non-primary residence surcharge, its city code chapter, the correcting law, the Department of Finance rules and the pending challenge.
In the signed edition
California billionaire tax (Proposition 40)
The full measure on the November 3, 2026 ballot, each code section it proposes, and the official election record.
In the signed edition
Estate, gift, QSBS and carried interest
The federal statutes behind high-net-worth planning, the 2026 inflation adjustments, and the 2025 act that reset the exclusion.
In the signed edition
AI in tax practice
Circular 230, which governs tax practice whether or not AI is involved, and the IRS’s own technology record.
In the signed edition
California software sales tax
The statutory definition of a taxable sale that software questions start from; the controlling regulation is linked, not reproduced.
An independent compilation, labelled as one

Taken from the official publisher. Each document is reproduced word for word from the cited official source, with its address and the time it was retrieved.
Signed. The topics come in one edition signed by the library’s publisher (the current one was signed on 2026-09-26). The signature is checked every time the library is built; an edition that does not check is not served.
Labelled for what it is. Text is machine-extracted and not reviewed by a person. Whether a text is the law in force today is not claimed: the retrieval date is shown instead. A source that cannot be reproduced is linked, not copied.
Not advice. It is an unofficial compilation. Check the official publisher before you rely on a line.

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