Federal tax law research can be very complex because of the numerous primary and secondary sources available to a tax law researcher. This subject area seeks to describe the most important of those sources and to provide a starting point for the beginning tax law researcher. It focuses on tax looseleaf services, federal tax laws, regulations and cases, as well as other primary materials that are issued by the Internal Revenue Service (IRS).
Health Savings Accounts (HSAs) Treasury March 30, 2004 Guidance on Health Savings Accounts (HSAs) Today the Treasury Department and the IRS issued additional guidance on Health Savings Accounts (HSAs). The guidance clarifies the types of preventive care that can be provided under a high […]
Federal Tax Deductions This entry provide you with analysis and compliance guidance on every aspect of federal tax deductions, including … Read more
Federal Tax Credits This entry offers coverage of every major aspect of credits and incentives for federal taxes, including alternative … Read more
Federal Income Taxes Examine this entry’s resource and reference tools for detailed analysis on federal income taxes. Lawi gives you … Read more
IRS Documents Officially Published IRS Documents The Internal Revenue Bulletin/Cumulative Bulletin The IRS produces many documents, most of which are … Read more
Tax Treaties If a taxpayer has ties to both the United States and another country, or is a resident of … Read more
Legislative Process For information about the legislative process for general bills, see here. Visit also the bills platform of the … Read more
Federal Tax Law Research Introduction Federal tax law research can be very complex for the tax law researcher because of … Read more
Actions on Decisions The Concept of Actions on Decisions It is the policy of the Internal Revenue Service to announce … Read more
Revenue Rulings Overview A revenue ruling is an official interpretation by the IRS of the Internal Revenue Code, related statutes, … Read more