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The Tax History Project, http://www.taxhistory.org
Whether you have already spent your tax refund or are dreading making out that check to accompany today's tax return, you may wonder how we have reached this state of taxation. Tax Analysts (the group whose lawsuit led to the publication of IRS private letter rulings) sponsors this website to "provide scholars, policymakers, students, the media, and citizens with information about the history of American taxation."
And a bonus: U.S. General Accounting Office, Information Related to the Scope and Complexity of the Federal Tax System, http://www.gao.gov/new.items/d01301r.pdf. This report is full of interesting and exciting details about the IRC and its companion regulations.
For instance, did you know that the Internal Revenue Code consists of about 1.4 million words? And that the implementing regulations consist of about 8.6 million words?