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

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