Tax Concentration Seminar
In Class Powerpoint
Tax Research: Online Sources
- Primary Federal and State Tax Law
- Secondary Analyses including US Tax Reporter, Federal Tax Coordinator 2d
- Tax Management Portfolios
- Primary Sources (incl. cases, regs, rulings, treaties, IRS docs and pubs)
- Forms
- Weekly Tax Report
- Email Notifications
- The full range of CCH tax publications in searchable form
- Includes Standard Federal Tax Reporter, Federal Tax Day, Cases, Legislation, Regs, IRS Materials
- full text 1998 - current, abstracts 1972-1997)
- accessible with password
- Tax Analysts Publications (Tax Notes Daily and Weekly)
- WG & L Treatises
- Full Scope of RIA Publications
IRS Web Site
- Tax forms
- IRS publications
- Current regulations by topic
- Internal Revenue Bulletin
- Written Determinations
- IRS GuideWire
- Free internet access to Tax case law, IRS Materials and Tax Legislation
- "...the only web source of resources, news, and information of interest to law school tax professors in their scholarship and teaching."
Tax Policy
US Government
Congressional Research Service (CRS)
The Congressional Research Service is the public policy research
arm of the United States Congress. CRS is committed to providing
the Congress, throughout the legislative process, comprehensive
and reliable analysis, research and information services that are
timely, objective, nonpartisan, and confidential, thereby contributing
to an informed national legislature.
The most current source available for CRS reports on Taxation is on the Congressional Research Service (CRS) database [connect on-campus] [connnect off-campus].
US office of Tax Policy
"The Office of Tax Policy assists the Secretary in developing and implementing tax policies and programs; provides the official estimates of all Government receipts for the President's budget, fiscal policy decisions, and Treasury cash management decisions...."
Joint Committee on Taxation
The Joint Committee on Taxation is a nonpartisan committee of the United States Congress, originally established under the Revenue Act of 1926. The Joint Committee operates with an experienced professional staff of Ph.D economists, attorneys, and accountants, who assist Members of the majority and minority parties in both houses of Congress on tax legislation.
Congressional Budget Office
CBO’s mandate is to provide the Congress with objective, nonpartisan, and timely analyses to aid in economic and budgetary decisions on the wide array of programs covered by the federal budget and the information and estimates required for the Congressional budget process. CBO Taxes Publications
Taxpayer Advocate Service
As an independent organization within the IRS, we help taxpayers resolve problems with the IRS and recommend changes that will prevent the problems. National Taxpayer Advocate must submit two reports to Congress each year: an Annual Report to Congress and an Objectives Report for the next fiscal year.
Government Acountability Office (GAO)
GAO is an independent, nonpartisan agency that works for Congress. Often called the "congressional watchdog," GAO investigates how the federal government spends taxpayer dollars. They issue reports and provide testimony on Tax Policy and Administration.
Office of Management and Budget
The core mission of OMB is to serve the President of the United States in implementing his vision across the Executive Branch. OMB works with Congress on congressional appropriations, authorizing, and budgeting processes to enact the President’s Budget and legislative proposals.
OMB blog
Articles
Current Awareness Publications below for
articles on Tax Policy topics.
To locate academic articles use Index to Legal Periodicals and Legaltrac
Search Lexis full-text law reviews AND Westlaw full-text law reviews.
Research Centers and Reports
Tax Foundation
A non-partisan educational organization, The Tax Foundation's mission
"...is to educate taxpayers about sound tax policy and the size
of the tax burden borne by Americans at all levels of government.
From its founding in 1937, the Tax Foundation has been grounded in
the belief that the dissemination of basic information about government
finance is the foundation of sound policy in a free society."
Their site includes the Tax
Policy Blog, and Publications (reports, studies, newsletter and online books)
Tax Policy Center
The Tax Policy Center is a joint venture of the Urban Institute and Brookings Institution. The Center is made up of nationally recognized experts in tax, budget, and social policy who have served at the highest levels of government. TPC provides timely, accessible analysis and facts about tax policy to policymakers, journalists, citizens, and researchers.
Blogs and Lists
A comprehensive list of web sites covering a broad spectrum of Tax Policy and Tax Reform groups is available at taxsites.com.
The left hand column in the Tax Prof Blog also has a long list of Tax Policy Groups.
Primary Sources
Statutory
Internal Revenue Code
- -Title 26 of USC, USCS, USCA [4th Stacks]
- -Annual Volumes of US Tax Code (West) [KF6276.526 .A195 (6th Stacks)]
- -Standard Federal Tax Reporter [KF6365.A512 (Research Alcove)] and on 6th Floor 1923-1999.
- -Lexis: Tax Analysts IRC | Westlaw: RIA IRC | RIA Checkpoint | CCH Intelliconnect
- -Statutes at Large [Hein-on-line]
- -Internal Revenue Acts [KF6276 1961 1954- current (6th Floor)]
- -Internal Revenue Bulletin (IRB) and Cumulative Bulletin (CB)
- - Westlaw: Tax Public Laws (1973- curr.)
Uncodified Provisions
Current, Repealed, and Pending Legislation
Govtrack.us for taxation bills in congress.
Current Awareness Resources
(see below)
Lexis - Current Congress:
Bill Tracking, Full text of billsWestlaw - Current Congress:
Bill Tracking, Full text of bills
Sources of Legislative History
Legislative History Documents Checklist
•Text of Statutes
•Text of various versions of bills
•Technical Corrections
•Committee Reports (House Ways and Means Committee, Senate Finance Committee, Joint Conference Committee)
•Blue Book (Occasionally the Joint Committee on Taxation's staff prepares a post-enactment "General Explanation" referred to as the Blue Book.)
•Hearings
•Debates - Congressional Record
Compiled Legislative Histories: Arranged chronologically
US Revenue Acts 1909-1950: The Laws, Legislative Histories & Administrative Documents. [KF6275.8 1979 (6th Floor)]
Internal Revenue Acts of the United States, 1950-1951 [KF6275.8. 1982a micro] Internal Revenue Acts of the United States: Revenue Acts of 1953-1972 with Legislative Histories, Laws and Congressional Documents [KF6275.8 1985 (6th Floor)] - Comprehensive.
Internal Revenue Acts (West) [KF6276.1961 (6th Floor)] - Compiled legislative histories from 1954 to present - Selective.Internal Revenue Cumulative Bulletin [KF6301.A42 (6th Floor)] - The official IRS compilation of regulations, rulings, legislative history, and announcements.
Language of Previous Tax Acts
Westlaw: FTX-IRC54 1954 code immediately prior to the passage of the Tax Reform Act of 1986. 1939 internal Revenue Code: FTX-IRC39.
Online Sources
ProQuest Congressional (1789- present) Most comprehensive source for legislative history.
ProQuest Legislative Insight (1961- coverage varies)
Thomas Full text of bills (1989- current)
Congressional Record (1989- current)
Committee reports (1995- current)House Ways and Means Committee (includes hearings)
Senate Finance Committee (includes hearings, bills and reports)
Joint Committee on Taxation (full text of JCT documents, incl. blue books since 1992, also index to JCT pubs 1981-1996). Also on Westlaw (FTX-BLUEBOOKS)
Judicial
Trial Courts
U.S. Tax Court [TC; TCM; TC Memo ]
TC and Memorandum Opinions starting 09/25/95; Summary Opinions starting 01/01/01U.S. District Court [Fed Supp; AFTR; USTC]
US Court of Federal Claims [Fed Cl; AFTR; USTC]
Appellate Review
US Courts of Appeal [F.3d; USTC; AFTR]
US Supreme Court [US; USTC; AFTR]
Lexis: Federal Courts Tax Cases
Westlaw: Combined Federal Tax Cases
Administrative
Federal Tax Regulations
* Final, Temporary and Proposed
* Treasury DecisionsIRS Materials
* Revenue Rulings, Procedures & Notices
* Private Letter Rulings and TAMs
* Actions on Decisions
* General Counsel Memoranda
* Technical Memoranda
* IRS Manual
[see Inventory of IRS Guidance Documents- A Draft, 88 Tax Notes 305 (July 17, 2000)]Regulations
Federal Tax Regulations (West) [KF6301 .A4]Cumulative Bulletin and Internal Revenue Bulletin [KF 6301 .A42]
CCH Standard Federal Tax Reporter [KF6365 A512]Online Proposed, Final and Temporary Regulations and IRS Pronouncements
CCH Intelliconnect
RIA Checkpoint
BNA Tax and Accounting Library (Primary Sources)Current Awareness Resources (see below)
Westlaw
Tax Treaties
Online Tax Treaties.Legislative History of United States Tax Conventions (Roberts & Holland Collection) (William S. Hein & Co., Inc.) [KF6306.L44 (6th Floor)].
Internal Revenue Bulletin; Cumulative Bulletin [KF6301.A42 (6th Floor)]
Treaties and International Agreements OnLine A full text database of 11,000+ US Treaties and International Agreements and 1500 bilateral tax treaties where the US is not a party. Go to the pull-down menu and select Treaties and International Agreements Online for access. Coverage: 1783 to the Present Access: restricted to users on campus.
WESTLAW Federal Tax Treaties (reprints of tax treaties from the IRS Cumulative Bulletin 1955- current)
CCH Tax Treaties Reporter is available on the CCH Internet Tax Network
US Tax Treaties In Force RIA Checkpoint
Secondary Sources
Current Awareness
CCH "Taxes On Parade" Newsletter
CCH Standard Federal Tax Reporter Newsletter
[shelved with set at KF6365 A512 Research Alcove]CCH Intelliconnect
Federal Tax Weekly
Tax Notes (Tax Analysts)
[KF6272 T33 ]
Lexis: Tax Notes Today (daily from 1/1984) and Tax Notes Weekly (weekly from 1/1982)Tax Analysts Tax Notes Weekly (9/6/1999 - current)
- accessible with passwordTax Notes International Magazine (Tax Analysts)
On Lexis FEDTAX;TNIMAGBNA Weekly Tax Report (Bureau of National Affairs)
BNA Tax and Accounting CenterRIA Federal Taxes Weekly
RIA Checkpoint
Tax Services
Annotated Tax Services [Arranged By Code Section]
Standard Federal Tax Reporter (CCH) [KF6365.A512 (Reserach Alcove)]
- CCH IntelliconnectUnited States Tax Reporter (RIA)
RIA Checkpoint
Westlaw RIA US Tax Reporter
Topical Tax Services [Arranged By Subject]
BNA Tax Management Portfolios
- BNA Tax and Accounting CenterMertens, Law of Federal Income Taxation
WestlawFederal Tax Coordinator 2d (RIA)
- RIA Checkpoint
- Westlaw
Treatises (examples)
Bittker & Lokken, Federal Taxation of Income Estates and Gifts, Rev 3d ed.
[KF6335 .B57 2005]Bittker & Eustice, Federal Income Taxation of Corporations and Shareholders, 7th ed. [KF6464 .B5 2000 ]
McKee, Nelson & Whitmire, Federal Taxation of Partnerships and Partners, 4th ed. [KF6452 .M3 2007 ]
Peschel, Federal Taxation of Trusts, Grantors, and Beneficiaries, 3d ed., [KF6443 .P4 1997 ]
Lathrope, The Alternative Minimum Tax [KF6369 .L38 ]
Practising Law Institute
Warren Gorham and Lamont Treatises
`
Legal Periodicals - Index
CCH Federal Tax Articles [KF6335.A6 C58 6th Floor]
Arranged by code section with summaries of articles
1954 and forwardBibliographies in Tax Management Portfolios on BNA Tax and Accounting Center
Bibliographies in Tax Notes Weekly (requires password)
Citators
CCH Citator Volumes in Standard Federal Tax Reporter or
CCH IntelliconnectRIA United States Tax Reporter -Citator 2d
RIA Checkpoint
WESTLAW RIA Federal Taxes Citator Second (RIA-CITE)Lexis (Shepards) and Westlaw (Keycite)
Tax Research Guides
Raabe, Federal Tax Research, 7th ed. [KF241.T38 R33 2006 Reference Desk]
Richmond, Federal Tax Research: Guide To Materials and Techniques, 6th ed. [KF241.T38 R5 2002 Reference Desk]
Chanin, Specialized Legal Research (Chapter 3: Federal Income Taxation) [KF240.S64 Reference Desk]
Karlin, Tax Research, 2d ed. [KF241 .T38 K36 2003 Reference Desk]
Lowy, US Federal Tax Research, BNA Tax Management Portfolio # 100 BNA Tax and Accounting Center
Larson, Federal Tax Research, [KF241.T38 L37 2007 Reference Desk]
This page was prepared to assist students in the 2011-2012 Tax Concentration Seminar.
For any questions regarding your tax research contact:
Chuck Marcus (x4838,
)
or
come by the reference desk in the library
during regular hours: Monday- Friday 8:30am - 5:30pm and Saturday 9:00am
- 5:00pm.
Last updated 09-06-2011
Prepared by
Reference
Librarian