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Taxation Legal Quick Guide: Print Resources

Primary Sources

Internal Revenue Code

  • Internal Revenue Acts (1954 – Present) - Texts of Acts amendatory of the Internal Revenue Code and Legislative History

    Law Lower Level, KF 6275.99 U54

  • Internal Revenue Code "Complete Text" (1971 – Present)

    Law Lower Level, KF 6276.5 A2

  • United States Code Annotated and United States Code Service – Title 26 (Internal Revenue Code)

    Law Upper Level, Shelves 21A and 22A

Federal Tax Regulations

  • Federal Tax Regulations (1954 – Present)

    Law Lower Level, KF6301 A4

  • Final and Temporary Regulations

    Title 26 of the Code of Federal Regulations (CFR)
    Law Upper Level, Shelf 22A

    Standard Federal Tax Reporter
    Law Reference/Treatises (upper floor); Law Lower Floor, KF6285.C6S7

  • Proposed Regulations

    Standard Federal Tax Reporter "Advance Sheets" volume
    Law Reference/Treatises (upper floor); Law Lower Floor, KF6285.C6S7

Court Decisions

  • Tax Court Decisions

    Reports of the United States Board of Tax Appeals (1924-1942)
    Law Lower Level, KF 6324 A5T2

    Reports of the Tax Court of the United States (1943 – 1969)
    Law Lower Level, KF 6324 A5T3

    Reports of the United States Tax Court (1970 – Present)
    Law Lower Level, KF 6324 A5T3

    Tax Court Memorandum Decisions (1942 – 2004)
    Law Lower Level, KF6324.A5C65

  • State and Federal Court Tax Decisions

    American Federal Tax Reports, 1st Series (1924 - 1958)
    Law Lower Floor, KF6280.A2A52

    American Federal Tax Reports, 2nd Series (1958 - 2003)
    Law Lower Floor, KF6280.A2A52

    U.S. Tax Cases (1913 – 2001; 2007 - ) – reports federal court decisions and landmark state court decisions that deal with federal taxation
    Law Lower Floor, KF 6324.A6C6

IRS Materials

  • Internal Revenue Cumulative Bulletin (1919 – Present) - announces official rulings and procedures of the IRS, Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest.

    Law Lower Level, KF 6301 A1

  • IRS Letter Rulings Reports (1978 – 1988) – includes Technical Advice Memoranda, Private Letter Rulings, General Counsel's Memoranda

    Law Lower Level, KF6282.A2C65

Secondary Sources

How to Conduct Tax Research

  • Gail Levin Richmond, Federal Tax Research: Guide to Materials and Techniques
    Law Reference/Treatises, KF 241 T38R52 2014

  • Kathryn C. Fitzhugh, "Federal Income Taxation," in Specialized Legal Research (Penny Hazelton, General Ed.)
    Law Lower Floor., KF240 S64 1987

Comprehensive

  • Standard Federal Tax Reporter (1986 – 2001; 2008 - ) – includes coverage of federal tax laws, regulations (proposed, temporary and final), and court and agency decisions and rulings.
    Law Reference/Treatises (upper floor); Law Lower Floor, KF6285.C6S7

  • Jacob Rabkin and Mark H. Johnson, Current Legal Forms with Tax Analysis (32 vols.) (continually updated)
    Law Reference/Treatises (upper floor), KF 6286 R33

  • U.S. Master Tax Guide
    Law Lower Floor KF6285.C6S722

  • Tax Management Portfolios - Issued in three major series: U.S. income; Estates, gifts, and trusts; and Foreign income; Includes Portfolio index binder
    Law Reference/Treatises (upper floor), KF 6289 A1T35

Estates and Gifts

  • Boris I. Bittker and Lawrence Lokken, Federal Taxation of Income, Estates, and Gifts
    Law Lower Floor, KF 6335 B57 2005

Corporations

  • Boris I. Bittker & James S. Eustice, Federal Income Taxation of Corporations & Shareholders
    Law Lower Floor, KF 6464 B58 2000

  • Boris I. Bittker, Meade Emory, William P. Streng, Federal Income Taxation of Corporations and Shareholders: Forms
    Law Lower Floor, KF6464.B59 1995

Partnerships

  • Arthur B. Willis, Partnership Taxation
    Law Lower Floor, KF6452.W55 1997

  • Karen C. Burke, Federal Income Taxation of Partners and Partnerships in a Nutshell
    Law Lower Floor, KF 6462 Z9B87 2005

Individuals

  • K. McNulty & Daniel J. Lathrope, Federal Income Taxation of Individuals in a Nutshell
    Law Lower Floor, KF 6369.3 M3 2004

  • Boris I. Bittker, Martin J. McMahon, Jr. & Lawrence A. Zelenak, Federal Income Taxation of Individuals
    Law Lower Floor, KF 6369 B57 2002

Tax-Exempt Organizations

  • Bruce R. Hopkins, The Law of Tax-Exempt Organizations
    Law Lower Floor, KF 6449 H6 2007

States

  • State Tax Guide, All States (3 vols.)
    Law Lower Floor, KF6750.A6C6

Treaties

  • Tax Treaties - Full texts of U.S. treaties with foreign countries covering income and estate taxes ... including annotations and regulations, current reports of new developments and finding lists
    Law Lower Floor, KF6306.C62


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