Informations About LawEdge: US Code and CFR
The U.S. Code is an intellectually rich and rewarding puzzle, but piecing it together requires repetitive, mechanical tasks. Repeatedly flipping back and forth to the right page can deter students from reading and learning to parse the statute and regulations.
What if we could automate mechanical tasks so that you could focus on the intellectually rewarding aspects of statutory interpretation and analysis?
This is the idea behind our innovative electronic statutory supplements.
LawEdge implements features tax professors, students, and practitioners have wanted for decades, including automated identification of all defined terms (with previews and links to context-specific definitions), automated cross links between code provisions and regulations, seamless integration of inflation adjustments with the original text of the Code, and rapid offline search by keyword or section number–all for a fraction of the cost of traditional paperback statutory supplements.
The US Code includes thousands of defined terms. You have to understand what each of the defined terms means to understand what provisions containing those defined terms means.
Unfortunately, defined terms are not always labeled as such every time they appear. Even when defined terms are labeled as defined terms, understanding one provision may require flipping back and forth to several other locations in the code.
LawEdge makes working with defined terms simple and easy. Click a defined term to instantly view its meaning.
Definitions are context-specific and do not apply to all sections of the code. For example, the definition of “property” in Section 317(a) of the Internal Revenue Code does not apply to Section 351 of the same title.
LawEdge automatically recognizes the context to which a definition applies and connects you to the correct definition, if one is provided in the same title.
Structural components are color coded so you can more easily recognize them and visually jump to the right text element.
Suppose that you know exactly where in the tax code you want to look something up. For example, suppose that you want to go to § 21(b)(2)(B).
With a paper or other electronic statutory supplements, you could flip to section 21, then look for subsection (b), then read down to paragraph (2) and finally find subparagraph (B). The entire process will take a long time, and along the way you might accidentally look at the wrong provision.
With LawEdge, this process is nearly instantaneous and error free. Just use the search bar at the top right of the screen (the icon that looks like a magnifying glass) and type 21 b2b to go directly to subparagraph B.
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