Law Library Research Guide:
Federal Taxes

Reference:

Treatises:

Journals:

Statutes:

See also the Law Library Research Guide: Federal Primary Materials.

Ria Checkpoint Contains a substantial collection of primary tax materials, including tax legislation and IRS materials. 

Codifications (Internal Revenue Codes of 1939, 1954 and 1986 Code)

1986 Code

1939 & 1954 Codes

Non-Codified Materials

Current Laws

Repealed or Amended Statutes

Pending Legislation

Citators for Statutes

Treasury Regulations:

See also Law Library Research Guide: Federal Regulatory Law

Current and Codified Regulations (issued as Treasury Decisions or T.D.s)

Proposed Regulations

Regulations Under Development

  • Federal Register. 1st Floor, Range 102
    In April and October – semiannual agenda of regulations indicating all code sections for which new regulations are under development or existing regulations are to be reviewed.

Prior Regulations

Citators for Federal Regulations

Internal Revenue Service Pronouncements:

Revenue Rulings

Revenue Procedures

Treasury Regulations, Information Releases, Announcements

Legislative Histories

IRS Forms

Federal Court Decisions:

Reporters

United States Supreme Court

Court of Appeals

U.S. District Courts

Court of Federal Claims

United States Tax Court

Pending Litigation

Citators and Table of Cases for Decisions

Advance Sheets Advance Sheets for CCH U.S. Tax Cases

Online Tax Databases:

  • CCH Tax Research Network Contains tax news as well as federal and state tax information. Included are tax codes, regulations, court cases, rulings, legislative documents, treaties, IRS publications, as well as CCH explanations and analyses.
  • Lexis Tax Library Legal > Area of Law - By Topic > Taxation
  • RIA Checkpoint Contains primary tax material and IRS rulings, current information about tax legislation and case law.
  • Westlaw's Tax Library Federal Tax Materials Combined FTX-ALL
    For a complete list of titles, go to the Westlaw Directory and choose Topical Practice Areas > Tax.