- Bloomberg BNA Federal Tax Guide, REFERENCE KF 6289 .A2 2015
- Federal Income Tax Law: A Legal Research Guide, by Christopher C. Dykes. REFERENCE KF241 .T38 D95 2010.
- Federal Tax Research: Guide to Materials and Techniques, by Gail Levin Richmond. REFERENCE KF241 .T38 R5 2014.
- Tax Research Techniques, by Robert L. Gardner. REFERENCE KF241.T38 G35 2012.
- West’s Tax Law Dictionary, by Robert Sellers Smith. REFERENCE KF6287. W473. Also available on Westlaw, Mason Law users only.
Many titles intended for non-lawyers have forms that are useful to law students too. These are published by Nolo.com. They are located in the Reference Section on the First Floor, Range 112. Older editions are on the third floor and can be checked out. They often have CDs available at the Circulation Desk. Some are available electronically through the GMU Library Catalog. Examples include:
- Deduct It! Lower Your Small Business Taxes, by Stephen Fishman, REFERENCE KF6491. Z9 F57 2014.
- Every Landlord's Tax Deduction Guide, by Stephen Fishman, REFERENCE KF6377 .Z9 F57 2104.
- Every Nonprofit's Tax Guide, by Stephen Fishman, REFERENCE KF6449. F57 2012.
- Home Business Tax Deductions: Keep What You Earn, by Stephen Fishman, REFERENCE KF6491. F574 2014.
- Stand Up to the IRS, by Frederick W. Daily, REFERENCE KF 6324. D345 2015.
- Tax Deductions for Professionals, by Stephen Fishman, REFERENCE KF6495 .P7 F57 2014.
- Tax Savvy for Small Business, by Frederick W. Daily, REFERENCE KF6491 D35 2014.
Federal Tax, Generally:
- Law of Federal Income Taxation, by Rosenberg & Daher. KF6369 .R673 2008.
- New York University Institute on Federal Taxation (library has 1945-2014). KF6289 .A2 I48.
Corporate and M & A:
- The Consolidated Tax Return: Principles, Practice, Planning, 6th ed., by Hennessey et al. KF6499 .C58 C575.
- Federal Income Taxation of Partners and Partnerships in a Nutshell, 4th Edition, by Karen C. Burke. RESERVE KF6452 .B87 2013.
- Mergers, Acquisitions, and Buyouts: A Transactional Analysis of the Governing Tax, Legal, and Accounting Considerations, by Ginsburg et al. KF6499 .M4 M47 (2014).
Estates & Trusts:
- Heckerling Institute on Estate Planning (U. Miami School of Law)(annual). KF750 .A1 I58.
- Blattmachr on Income Taxation of Estates and Trusts, by Boyle & Blattmachr. KF6443 .B52.
- Family Tax Law, by Richard J. Wood. KF6297 .W66 2010.
- Federal Taxation of Property Transactions, by Cameron & Manning. KF6566 .C36 2012.
- Real Estate Transactions: Tax and Planning Consequences, by Levine & Segev. KF6540 .L48 2014.
- Internal Revenue Service: Practice and Procedure Deskbook, 4th ed., by Collins and Robbins. KF6301 .S523. Also available on PLI Discover Plus.
- IRS Procedural Forms and Analysis, by Saltzman & Saltzman. KF6300 .I77.
Tax Exempt Organizations and Charitable Giving:
- The Law of Tax-exempt Organizations, by Bruce Hopkins. KF6449 .H6 2011.
- Nonprofit Organizations: Law and Taxation, by Marilyn Phelan. KF1388 .P473.
- The Tax Law of Charitable Giving, by Bruce Hopkins. KF6388 .H63 2014.
The databases below provide access to primary and secondary federal tax materials.
- Bloomberg Law: Tax Practice Center brings together all of BNA and Bloomberg Law's materials on taxes: federal, employee benefits, estate planning, state, and international. Materials include laws, regulations, and treaties, congressional materials, court opinions, BNA Law Reports, books and treatises, journals, news, and more.
- Bloomberg BNA: Tax & Accounting Center is all of BNA's Tax and Accounting materials, such as BNA Law Reports, news and analytical materials, primary sources, and treatises in one location (this material is also available in the Bloomberg Law Tax Practice Center).
- Commerce Clearing House (CCH) Tax Research Network contains tax news and federal and state tax information. Included are tax codes, regulations, court cases, rulings, legislative documents, treaties, IRS publications, and CCH explanations and analyses.
- Lexis Advance (Mason Law users only)
- Practice Area > Tax Law
- PLI Discover Plus is the online platform for the Practicing Law Institute's treatises, handbooks, and forms. Includes:
- Internal Revenue Service Practice and Procedure Deskbook, by Erin M. Colllins & Edward M. Robbins Jr.
- Thomson Reuters Checkpoint (Formerly RIA Checkpoint) contains a substantial collection of primary tax materials, including tax legislation and IRS materials. In addition, Thomson Reuters Checkpoint provides full-text access to several journals from WG&L and Thomson Reuters, current news about tax legislation, and case law.
- Westlaw (Mason Law users only)
- Practice Area > Tax
- HeinOnline provides access to numerous tax journals in PDF format.
- Index to Legal Periodicals & Books is an index to law journals and books from 1908 to 1980.
- Thomson Reuters Checkpoint (Formerly RIA Checkpoint) provides full-text access to several journals from WG&L and RIA.
Use the GMU Libraries E-journal Finder to search for any journal by title to gain online access. The University's Libraries subscribe to various tax journals in the area of law and other areas such as economics and business.
Primary Materials in Print:
- Standard Federal Tax Reporter (library has 1945-2012). KF6285 .C67.
- U.S. Tax Cases (library has 1935-2012). KF6280.A2 C63.
- Tax Court Memorandum Decisions (library has 1942-1997). KF6280 .A2 C73.
- United States Tax Court Reports (library has 1942 to present). KF6280 .A2 T37.
Title 26 of the United States Code comprises the "Tax Code." Consult U.S.C., U.S.C.S., or U.S.C.A. Other sources include:
- Internal Revenue Acts (annual as needed, Thomson Reuters), including texts of Acts, Legislative History, Signing Statements, Tables, and Index. KF6275.99 U54 2012.
- Internal Revenue Code (annual, Thomson Reuters), KF6276.526 .A19 I57 2014. Library has 1971 to present.
Regulations (Treasury Decisions, or T.D.s):
Title 26 of the Code of Federal Regulations comprises the codified Tax regulations. Other sources include:
- Federal Tax Regulations, KF6301 .A4 2014.
- Internal Revenue Bulletin & Cumulative Bulletin, KF6282 .A2 I495. Library has 1922 to 2012.
- Bender's Tax Return Manual (annual), KF6369.6 .B45 2014.
Treaties & International Documents:
- U.S. International Taxation & Tax Treaties, by Rhoades & Langer. KF6306 .R48.
Repealed and Amended Statutes, Legislative History:
- Baron's Federal Tax Laws Correlated (1913-1954). KF6335 .A3 1968.
- Seidman's Legislative History of Federal Income & Excess Profits Tax Laws 1953-1939. KF6369 .S448 2003. Also available online.
- Seidman's Legislative History of Federal Income & Excess Profits Tax Laws 1938-1861. KF6369 .S45 2003. Also available online.
- West's Internal Revenue Acts: Text & Legislative History (annual, as needed). KF6265.99 U54.
You can find older editions of the United States Code, CFR, and Federal Register on HeinOnline. For compiled legislative histories, use ProQuest Legislative Insight. For a comprehensive search of congressional documents, use ProQuest Congressional.
Federal Government Websites:
- Internal Revenue Service
- Department of Treasury: Tax Policy
- Unites States Congress
- Opinions Search (Tax Court and Memorandum Opinions 9/25/1995 to present; Summary Opinions 1/10/2001 to present)
- Orders Search
- Rules of Practice and Procedure
Last updated February 12, 2016