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

• CataLaw: Tax Law
• 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

Comprehensive Databases

• IntelliConnect / formerly, CCH Internet Tax Research Network
• LexisNexis Tax Center (Litigation & Transactional Resources Pane)
• RIA Checkpoint
• Tax Management Portfolios / BNA Tax & Accounting Center
• Taxation (Topical Materials by Area of Practice) / 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