Federal Tax Law Research

Federal Tax Law Research

Introduction

Federal tax law research can be very complex for the tax law researcher because of the numerous primary and secondary sources available. Its tax law research may start with tax looseleaf services, legal tax encyclopedias, federal tax laws, regulations and cases, as well as other primary materials that are issued by the Internal Revenue Service (IRS).

Materials to use in Federal tax law research:

  • Tax Looseleaf Services
  • Federal Tax Legislation: Internal Revenue Code
  • Legislative Tax History
  • Tax Treaties
  • Treasury Regulations: Title 26 of the Code of Federal Regulations and the Federal Register
  • Tax Cases
  • IRS Documents (Officially Published Documents and Publicly Released IRS Documents)
  • Additional Resources (Treatises, Manuals, legal Encyclopedias, Research Guides and others)

Resources

Bibliography

  • Gardner, Robert L. Tax Research Techniques (New York, NY: American Institute of Certified Public Accountants, 2000)
  • Raabe, William, et al. West’s Federal Tax Research (St. Paul, MN: West Publishing Co., 2003)
  • Richmond, Gail. Federal Tax Research: Guide to Materials and Techniques (Westbury, NY: Foundation Press, 2002

Posted

in

,

by

Tags:

Comments

Leave a Reply

Your email address will not be published. Required fields are marked *