Federal Tax

Federal Tax Law

Federal Tax Law Portal of the American Legal Encyclopedia Content

The Federal Taxation Law Portal of the American Legal Encyclopedia content covers:

  • Coverage of federal tax law changes and policy facts
  • A vast collection of searchable source documents, including IRS regulations, the Internal Revenue Manual, Treasury decisions, and opinions from the U.S. Supreme Court, U.S. Tax Court, and many other district and appellate courts
  • Cutting‐edge special reports and insightful commentary from experts
  • Exempt Organization (Nonprofits) online summary, including the full text of guidance from the IRS and Treasury
  • Full coverage of FATCA analysis
  • Insurance Tax analysis, including the full text of pronouncements and rulings from the IRS and Treasury

Federal Tax Research: Source Documents

Easily locate your source documents in our collection of primary source materials:

  • Internal Revenue Code of 1986
  • IRS regulations (final, temporary, and proposed)
  • Treasury decisions
  • IRS taxpayer publications
  • Revenue rulings
  • Revenue procedures
  • Notices
  • Announcements

Research a vast collection of court opinions — containing more than 100,000 decisions with parallel citations from the:

  • U.S. Supreme Court
  • U.S. courts of appeals
  • U.S. district courts
  • U.S. Tax Court (regular, memoranda, and summary decisions)
  • U.S. bankruptcy and bankruptcy appellate panel courts
  • U.S. Court of Federal Claims
  • U.S. Board of Tax Appeals

Know the IRS agents and officers’ administrative and operational policies and procedures, with the entire Internal Revenue Manual available to the public.

Find historical tax documents, with the complete legislative history of all acts affecting the Internal Revenue Code from the 97th Congress (1981), including:

  • Recent legislation
  • Legislative history
  • JCT blue books

Access Searchable Archives and browse full-text documents from courts, Congress, and government agencies and departments, including:

    • Code section
    • Regulations
    • Rulings
    • Congressional correspondence
    • Tax Court opinions
    • GAO reports
    • Internal Revenue Bulletins
    • Chief Counsel Advice
    • Internal Revenue Manual archived quarterly editions
    • IRS publications
    • Proposed, final, and temporary regulations
    • Public comments on regulations
    • Joint Committee on Taxation correspondence

Federal Tax Research & Guidance

Lawi Tax Platform provides the federal tax research and guidance you need on any federal tax transaction or issue. Our expert-written collection of content, materials, and analysis provides insights, explanations, and examples on every United States tax practice area from income taxes to compensation planning to real estate to business entities. Specifics on the history of the federal tax topic, in-depth analysis, breaking news, practice tools, examples, working papers and more are included. The main areas include the following:

Business Restructuring| Compensation Planning| Federal Income Taxes| Federal Tax Practice and Procedure| Federal Taxation of Select Businesses| Real Estate| Tax-Exempt Organizations

Choose a category below to get started: