[HPMOR related]
This question has always bugged me. The interdict of Merlin stops spells being learnt from anything but a living mind. Yet Tom Riddle is specifically said to have learnt the horcrux spell from a book. Why are there even spells in books?
Who would believe the ritual for the philosopher’s stone that is written down since no one can learn it from a book anyway?
The existence of books containing and describing spells seems completely illogical in that world.
Eliezer replied on stack exchange:
He learned it from the Baskilisk in the chamber of secrets, I believe, as Professor Quirell mentions it, that is the way he learned Horcrux, and how he built the second level version.
Somewhere at the book, Professor Quirrell(who turn to be...) said that Voldemort found the Chamber of secret. Then he ask Harry why did Salazar created the basilisk(instead of just write whatever he wanted), and the answer was the interdict of Merlin. So I guess he learned it from there.
Mod note: Added spoiler tags
The interdict of Merlin stops the indiscriminate spread of high level magic, for a definition of high-level that is relative to the learner. It is probably possible in principle to write down a series of hints that lead the reader to figure out enough of the concepts themselves that they can read the next level of hints. I expect lots of people *try* writing down their material and leaving such a trail of hints, and while it usually fails Riddle probably independently figured out enough stuff to bridge the gaps.