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What's in this Guide
This guide highlights resources the UNM Law Library subscribes to regarding Taxation. This guide may include primary and secondary materials, in both print and electronic formats. Also, some resources may only be accessible by Law School faculty and students. If you have any questions, please contact the Law Library’s reference desk at (505) 277-0935 or email at firstname.lastname@example.org
Accessing Resources in this Guide:
This research guide contains links to a wide variety of information sources, some of which can be accessed by all researchers, free of charge. However, access rights will vary. Please see the icon located after each resource description for more information.
If you are unable to access a resource due to these limitations, ask your local library about access options.
Additional Research Guides
Harvard Law Library Tax Law Research Guide
This guide is meant to help you find laws and information on tax law issues; the goal is to provide useful (but not exhaustive) resources. Research requires analysis and synthesis of information, and no one resource will likely provide sufficient information or data on any given topic.
Georgetown Law LIbrary Tax Policy Research Guide
Tax policy hinges largely on economics. This research guide is designed to serve as a starting point for conducting research in tax policy analysis. It will include both print and electronic resources available in the Georgetown Law Library. Additionally, links to think tanks and other policy research centers are included.
Georgetown Law LIbrary Tax Research - Federal
Federal tax authority is comprised of both primary and secondary sources. The government's legislative, administrative and judicial branches produce primary authority in the form of statutes, treaties, regulations, rulings and judicial decisions. As with other areas of research, it is important for the tax researcher to understand the functions of these governmental bodies and the sources of law promulgated in their capacities. Secondary sources of tax authority consist of unofficial publications, such as treatises, tax services, and periodical literature. Secondary tax materials are created to locate, explain, analyze and interpret primary tax resources. By understanding these basics, the task of finding print and electronic resources that publish these materials becomes a systematic and methodical procedure facilitating the tax research process.
Georgetown Law LIbrary Tax Research - Federal Chart
From A.O.D. to U.S.T.C., "tax speak" involves an alphabet soup of unfamiliar abbreviations, acronyms and technical jargon that must be deciphered before a single nugget of information can be found. This chart provides references to tax materials and defines standard tax jargon. Also provided are Lexis and Westlaw database identifiers and citation format examples for Westlaw's "Find" feature and the "Get a Document" feature on Lexis. Call numbers and locations for print materials are specific to the E.B. Williams Library.
Georgetown Law LIbrary Tax Research - State and Local
In some ways state and local taxation closely resembles the federal taxation scheme. As with the federal system, the state legislature is charged with passing its taxing statutes, similar to the Internal Revenue Code. Analogous to the Internal Revenue Service on the federal level, each state has a corresponding regulatory tax agency that passes state administrative regulations and rulings. Similarly, state courts generate judicial opinions, although most states do not have an official tax court.