Virtus is a research library of IRS primary sources. Sign in with your workspace account, search the library, and read the original documents. Every result links back to the exact source page.
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One search box handles document numbers, code sections, exact phrases, and plain topics.
- Document number202631001
- Finds a specific ruling, even when a digit block is partial.
- Code sectionsection 170(f)(8)
- Finds rulings that cite a section of the tax code.
- Exact phrase"qualified appraisal"
- Matches the exact words inside the document text.
- Topicsubstantiation of a charitable gift
- Finds rulings about an issue, described in your own words.
Read and download
Open any result to read the official text page by page and download the original PDF. The PDF is always the authoritative version.
Compare
Select two to five documents from your results to review them side by side on the Compare page.
Matters
Save documents into matter folders to keep research for a client or issue in one place, shared with your workspace.
Updates
The Updates page lists documents recently added to the library.
IRS rulings are issued to one taxpayer and cannot be cited as precedent. Always verify against the original document and current law.
AI summaries and answers are generated text that cite the pages they come from — check the original before relying on them. When the evidence isn’t in the library, the product says so instead of guessing.
More on coverage and how to read what you see is on the About page. This product is a research tool, not legal advice.