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Repealed or Amended Statutes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:
- Lexis Tax Library Legal > Area of Law - By Topic > Taxation
- 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.
