Tax Research: Online Resource for the USD Community
Comprehensive Tax Databases
- IntelliConnect (formerly, CCH Internet Tax Research Network)
*Access through LRC website only - LexisNexis Tax Center
- RIA Checkpoint
*Access through LRC website only - Tax Management Portfolios / BNA Tax & Accounting Center:
- U.S. Income
- Estates, Gifts & Trusts
- Foreign Income
- Taxation & Economic Reform in America, 1781-2010, HeinOnline
- Westlaw See, Topical Materials byArea of Practice: Taxation
Tax Portals
- FindLaw for Legal Professionals: Tax Law
- Hieros Gamos: Taxation Law
- Legal Information Institute (LII): Cornell: Income Tax Law
- MegaLaw.com: Tax Law
- 'Lectric Law Library Lawcopedia: Taxation
- TaxSites.com: Tax
- National Tax Association: Federal Government Resources tab
- WashLaw: Taxation
Legislative History Sources
- Congressional Publications, ProQuest
- Taxation & Economic Reform in America, 1781-2010, HeinOnline
LRC Tax Research Guides
- Federal Tax: Legislative History (Print) Sources (pdf)
- Federal Tax Research: Basic (Print) Sources (pdf)
- U.S. Federal Income Tax
Legal Databases
- HeinOnline: PDF Law Journals & more
- LegalTrac: Index to Law Journals
- LexisNexis
- Westlaw
Overviews/Explanations
- Federal income taxation of individuals, 3rd / Boris I. Bittker, et al.
LRC Tax KF 6365 .B573; also, RIA Checkpoint & Westlaw: WGL-INDV - Federal income taxation of individuals in a nutshell, 7th / John McNulty, et al.
LRC Reserve KF 6369.3 .M3 2004 - Federal tax research / Patricia R. Monk / LRC Internet: CALI Lesson
- Federal tax research, 8th / William A. Raabe, et al.
LRC Reference Desk KF 241 .T38 R33 2009 - Federal tax research: basic (print) sources (pdf) / USD Legal Research Center
- Federal tax research: guide to materials & techniques,6th / Gail L. Richmond
LRC Reading Room KF 241 .T38 R5 2002 - The Law of federal income taxation / Hornbook / Joshua D. Rosenberg, et al.
LRC Reserve KF 6369 .R673 2008 - Merten's law of federal income taxation / LRC Tax KF 6365 .M4; also, Westlaw: MERTENS
- Specialized legal research / Penny A. Hazelton, ed. / See chapter 3:
- Federal Income Taxation LRC Reference Desk KF 240 .S63
- U.S. Federal Income Tax / Guide to Resources / USD LRC LibGuide
- U.S. federal tax research / Peter A. Lowy / Tax Management Portfolio #100
LRC Internet: Connect here, or via link in SALLY record - West's federal tax research, 6th / William A. Raabe, et al.
LRC Reading Room KF 241 .T38 R33 2003
Code, Regulations, Rulings, Explanations, Articles
- American federal tax reports
LRC Tax KF 6280 .A2 A5; also, RIA Checkpoint; & Westlaw: RIA-AFTR - CCH standard federal tax reporter / Commerce Clearing House
LRC Tax KF 6285 .C67; also, IntelliConnect - Daily tax report / Bureau of National Affairs (BNA)
LRC Tax KF 6289 .A1 D3 (Not available online to USD) - Federal tax coordinator, 2nd / Research Institute of America (RIA)
LRC Tax KF 6285 .R47; also, RIA Checkpoint; & Westlaw: RIA-FTC - Federal tax handbook / Research Institute of America (RIA) LRC Tax KF 6289 .A1 P93; also, RIA Checkpoint
- Federal tax regulations LRC Tax KF 6276.99 .W47; also on various databases & websites; & Title 26, CFR
- Internal revenue code
LRC Tax KF 6276.526 .A19 W47; also on various databases & websites; & Title 26, USC, USCA & USCS - Internal revenue cumulative bulletin / LRC Tax KF 6282 .A2 I495; also, HeinOnline & LexisNexis
- IRS letter rulings / LRC Tax KF 6282 .A2 C65; also on various databases & websites
- Reports of the United States Tax Court / LRC Tax KF 6280 .A2 T37; also, various databases & US Tax Court website
- Tax court memorandum decisions / LRC Tax KF 6280 .A5 C66; also on various databases & websites
- Tax court reporter / Commerce Clearing House (CCH) LRC Tax KF 6280 .A5 C65; also, IntelliConnect
- Tax management portfolios / (BNA) / U.S. Income; Foreign Income; Estates, Gifts & Trusts
LRC Internet: Connect BNA Tax & Accounting Center, or via link from LRC Legal Research Databases page - Tax notes / Tax Analysts & Advocates / LRC Tax KF 6272 .T235; also on LexisNexis
- TaxCore / BNA / See Reference Desk for password / Access here, or http://www.bna.com/
- United States tax reporter / RIA (Research Institute of America)
LRC Tax KF 6285 .U54; also, RIA Checkpoint; & Westlaw: RIA-USTR - U.S. master tax guide / Commerce Clearing House (CCH) LRC Tax KF 6289 .A1 C65; also, IntelliConnect
- U.S. tax cases / Commerce Clearing House (CCH) LRC Tax KF 6280 .A2 C63; also, IntelliConnect
- WGL tax journal digest / Warren Gorham Lamont / LRC Tax KF 6271 .J68
Selected Legislative History Sources
- Internal revenue acts / West / LRC Tax KF 6275.99 .W47
- Internal revenue acts of the United States . . . [subtitles vary] / Bernard D. Reams, Jr., ed.
LRC Tax KF 6275.8, et seq. [HeinOnline: 1909-1950 (144 v.); 1950-51 (7 v.); 1954 (11 v.); 1953-72 (48 v.)] - ProQuest Congressional Publications / Access here or via LRC website
- Seidman's legislative history of federal income tax laws, 1938-1861 & 1953-1939 / J.S. Seidman
LRC Tax KF 6355.8; also on HeinOnline - Tax management, primary sources [Series V] / BNA / LRC Tax KF 6365 .B872
- Tax Reform / Bernard D. Reams, Jr., ed.
LRC Tax KF 6276, et seq. [1969, 1984, 1986]; LRC Tax KF 6335 [1976] HeinOnline: 1969, 1971, 1975, 1976, 1978, 1980, 1984, 1986, 1988 - Taxation & Economic Reform in America, 1781-2010 / HeinOnline
Selected Websites
- FDsys (Federal Digital System) / Authenticated Government Information (Primary Sources) /http://www.gpo.gov/fdsys/
- Internal Revenue Service / U.S. Department of the Treasury / http://www.irs.gov
- Joint Committee on Taxation / U.S. Congress / http://www.jct.gov/
- Tax Division / United States Dept. of Justice / http://www.usdoj.gov/tax/
- Tax Foundation / Tax Policy/ http://www.taxfoundation.org
- Tax Policy / U.S. Department of the Treasury / http://www.treasury.gov/resource-center/tax-policy/Pages/default.aspx
- TaxProf Blog / http://taxprof.typepad.com/taxprof_blog/
- UncleFed's Tax Board / See, "Research IRS Documents" tab / http://www.unclefed.com/
- United States Tax Court / http://www.ustaxcourt.gov