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Treatises and Reference Materials
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Legislation, Regulations, and Court Decisions
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This research guide is designed to assist students, scholars, and practitioners in researching United States tax law. Federal tax law is composed of statutes, treaties, regulations, rulings, and judicial decisions from the government’s executive, legislative, and judicial branches. This guide also offers sources for current awareness in tax law, including updates on case law, legislation, and legal news.
Research guides are very helpful when researching tax law, as they provide both explanation of the subject matter and direction for locating publications where tax documentation can be found.
Federal Tax Research: Guide to Materials and Techniques (Gail Richmond, Foundation Press)
Federal Tax Research lists and describes primary and secondary sources of federal tax law, provides information about finding those materials, and discusses how to evaluate the materials you have found. The author also devotes a chapter to the process of conducting research, where she covers research methodology and offers a comparison of print and electronic research resources. For individuals looking to practice their research techniques, the text includes practice problems at the end of each chapter.
West's Federal Tax Research (William A. Raabe et al., South-Western College/West Publishing Co.)
This text, written for those already familiar with the fundamentals of federal income and transfer tax law, provides an introduction to tax practice, offers information about locating primary sources of federal tax law, and contains a detailed discussion of computer research tools for the tax researcher.
Federal Income Tax: A Legal Research Guide (Christopher C. Dykes, William S. Hein & Co.,)
This tax research guide discusses the primary sources of federal income tax, the ways in which they tie together, and where to locate them. It also provides an overview of the different types of secondary resources and covers researching specific areas of tax law. The book analyzes both print and online resources.
Legal Authorities in U.S. Federal Tax Matters — Research and Interpretation (Peter a. Lowy, Bloomberg Tax Portfolios)
This Bloomberg Tax Portfolio explains the fundamentals of federal tax research by describing the many types of authority governing federal tax issues and discussing their precedential value. It also offers a general methodology for performing tax research, including listing resources available to the researcher from both the government and commercial publishers. The Portfolio is available online via Bloomberg Law (Bloomberg Law password required).
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