Sailboat racing is governed by the ISAF (International Sailing Federation) Racing Rules of Sailing 
(886 KB; get Adobe Reader). US Sailing (the governing body of sailboat racing here in the USA) modifies these rules slightly as defined by the US Sailing Prescriptions (239 KB; get Adobe Reader).
The racing rules can be somewhat complex and take some study to fully understand. Top notch racing sailors spend considerable amounts of time on studying the rules and how to leverage them to their advantage on the water. Below are some resources that you might find useful:
