Does anyone have a good website or source to go to as a tax reference guide??  For example, I’m trying to figure out if a client who’s wife works and has access to a 401k can make a deductible IRA contribution b/c he does not have access to a 401k at his job.  Is their an income limit on whether his contribution would be deductible?  I’m not talking about the wife, I’m talking about his contribution.  Any help would be great.  Thanks.