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Tax Research

Scope

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

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 (Roby Sawyers and Gil Steven, 2020)
This title focuses on hands-on tax research practices while emphasizing the latest versions of today's most popular online tax research tools, including Thomson Reuters Checkpoint, CCH IntelliConnect, and Bloomberg Law.

Federal Tax Research: Guide to Materials and Techniques (Gail Richmond, 2021)
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.

Legal Authorities in U.S. Federal Tax Matters — Research and Interpretation (Peter a. Lowy, current)
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).

Ask a Law Librarian

The reference librarians at the Ross-Blakley Law Library are happy to help you find or navigate research resources. Librarians are available 9am-4pm Monday-Thursday and 9am-2pm on Friday.

Reference: (480) 965-7161
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Sandra Day O'Connor College of Law (COL) Students

  • Make an Appointment with a Law Librarian: COL students can make an individual appointment with a law librarian for one-on-one assistance by submitting an online request form. Appointments are available in-person, by phone, or via Zoom.
  • Group Research Training with a Law Librarian: This is an opportunity for groups of three or more COL students to receive personalized research training on any legal research topic. The Law Library’s expert reference librarians will meet with your group and provide instruction and training to meet your research needs. Group trainings can be held in-person or via Zoom.
  • Chat with a Law Librarian: COL students can connect with a law librarian via LibChat during reference hours