LibGuides: Federal Tax Research: Overview

Overview of Tax Research

Internal Revenue Code [IRC]	Statutory Basis for tax law	Title 26 of the US Code 26 USC 121 = IRC §121
Code of Federal Regulations, Title 26	Regulations implement tax statutes	Promulgated by the Treasury Dept./IRS i.e., 26 CFR 1.121-3=Treas. Reg. §1.121-3
IRS Rulings & Statements	Rulings & Statements interpret tax statutes and regulations	Administrative Decisions promulgated by the Treasury Department/IRS i.e., Rev. Rul. 83-137, 1983-2 C.B. 41
Court Decisions	Court decisions *interpret* tax statutes and regulations

Tax Research Texts

Federal Tax Research by Gail Levin Richmond The Eighth Edition features expanded coverage of electronic sources, both subscription-based (such as Westlaw, LexisNexis, Checkpoint, CCH IntelliConnect, and HeinOnline) and those available without charge (particularly those provided by the government). It discusses factors to be considered in deciding between print and online research; chapters discussing primary sources illustrate several online sources for finding these materials.This book devotes considerable space to publicly available IRS documents and legislative history materials. The introductory materials illustrate solving a research problem, and there are problems for students to solve throughout the text. The Eighth Edition expands the number of illustrations that complement its textual discussions. A teacher s manual will be available.
Call Number: Reserve Collection - 1st Floor KF241.T38 R5 2010
ISBN: 9781599417424
Publication Date: 2010
Federal Tax Research by Joni Larson; Dan Sheaffer The book addresses various areas in which a researcher may be immersed --everything from the legislative history of a statute to underlying regulations to interpretive case law. Along the way the book considers various types of tax-related court opinions, a myriad of government-generated documents, and law review articles and journals. Considerable attention is given to both the authoritative weight of each document and how it can be located. Research in international tax, a complex and dynamic area, is discussed in great detail. Finally, the book provides strategies for organizing information into a written document, such as a response to an information document request or a brief to be filed with the Tax Court. Throughout the pages of Federal Tax Research, examples of real-life situations, practice notes, research tips, and snippets of court opinions add breadth and life to the technical information. These illustrations of the practical application of the rules allow the researcher to become more effective by bridging the gap between research and the practice of law.
Call Number: General Collection - 2nd Floor KF241.T38 L37 2007
ISBN: 9781594602009
Publication Date: 2007
Federal Tax Research by William A. Raabe; Gerald E. Whittenburg; Debra L. Sanders; Roby Sawyers; Steven L. Gill This market-leading tax research text takes a practical, hands-on approach that goes beyond a random sampling of tax research sources. Fully updated, FEDERAL TAX RESEARCH extensively covers technology-oriented research tools. From its tax planning orientation to real-life cases, this is one book that conveys a true understanding of the most important elements of the federal tax law.
Call Number: Reserve Collection - 1st Floor KF241.T38 R33 2014
ISBN: 9781285439396
Publication Date: 2014
Federal Tax Research by William A. Raabe; Gerald E. Whittenburg; Debra L. Sanders; Steven L. Gill; Roby Sawyers This market-leading tax research text takes a practical, hands-on approach that goes beyond a random sampling of tax research sources. Fully updated, FEDERAL TAX RESEARCH extensively covers computer-oriented research tools including CD-ROMs, the Internet, and computerized databases. From its tax planning orientation to real-life cases, this is one book that conveys a true understanding of the most important elements of the federal tax law.
Call Number: Reserve Collection - 1st Floor KF241.T38 R33 2012
ISBN: 9781111221645
Publication Date: 2011
Federal Income Tax Law by Christopher C. Dykes
Call Number: Available Online
ISBN: 9780837718781
Publication Date: 2010
Federal Legal Research by Mary Garvey Algero; Spencer L. Simons; Suzanne E. Rowe; Scott Childs; Sarah E. Ricks
Call Number: KF240 .F48 2012
ISBN: 161163122X
Publication Date: 2012

Tax Portals

Tax resources from LexisAdvance
Lexis Tax Practice Advisor
Westlaw Tax Resources
LexisAdvance: Tax
Allows you to conduct a single search across multiple resources,including
cases, codes, regulations, tax analysis, tax commentary, tax news, and other information. Includes Expert Analysis of both federal and state tax law. Also includes tax news from Tax Analysts Tax Notes Today and CCH Federal Tax Weekly, Matthew Bender Tax Treatises.

Initial Tax Research & Analysis

Federal Tax Coordinator, 2d (RIA) by Thomson Reuters
Call Number: WestlawNext
Multivolume loose-leaf service arranged by subject. Detailed subject index. Treatise-like commentary on tax issues, with references to relevant tax cases, Internal Revenue
Code (IRC), regulations, rulings and other primary sources of law. Rulings and releases in vol. 2. Tables in vols. 1 and 2 provide cross references to discussion in other volumes. Full text of proposed regulations in vols. 27 and 27A. Reprints of new regulations (also referred to as treasury decisions or TDs) published in the Internal Revenue Bulletin in vol. 28.
Rabkin & Johnson, Federal tax guidebook by Alan Prigal
Call Number: Available from LexisAdvance
ISBN: 9781579117870
Rabkin & Johnson current legal forms with tax analysis by Jacob Rabkin and Mark H. Johnson
Call Number: Available from LexisAdvance
ISBN: 9781579114145
Merten's law of federal income taxation. by Mertens, Jacob, 1896-
Call Number: Available from Westlaw
Publication Date: 2010-
Mertens Law of Federal Income Taxation is a widely-cited tax treatise covering federal income tax law.

Tax Treatises @ Pence Law Library

Find through the Pence Law Library online catalog. The following subject headings should direct you to some of the holdings in the library.

Pence Law Library Guides

Federal Tax Research

Overview of Tax Research

Tax Research Texts

Tax Portals

Initial Tax Research & Analysis

Tax Treatises @ Pence Law Library