COL students have access to several comprehensive online tax research databases that collect and organize materials and feature sophisticated search capabilities. These databases were primarily developed for use by experienced tax professionals, but they also offer helpful tools for novice researchers.
Checkpoint Edge (formerly RIA Checkpoint; available on campus or remotely with ASURITE)
Checkpoint Edge is a comprehensive tax research system, encompassing federal, state, local and international tax primary and secondary materials. It contains IRS rulings and releases, IRS forms and publications, and much more. The Checkpoint platform provides access to a selection of RIA and Warren Gorham & Lamont (WG&L) publications, including Federal Tax Coordinator, U.S. Tax Reporter, Journal of Taxation, Corporate Taxation, and Practical Tax Strategies. Checkpoint also provides access to tax news via daily updates from RIA Daily Updates, Daily Tax Report, IBFD Tax News Service, and WG&L Journal Previews.
VitalLaw (formerly Cheetah; available on campus or remotely with ASURITE)
The VitalLaw database provides access to federal and state tax codes and cases. The database includes Letter Rulings, IRS Positions (including TAMs and FSAs) and IRS Publications. It also contains the Standard Federal Income Tax Reporter and the Tax Treaties Reporter. Additionally, the database offers Tax Tracker News, a collection of daily journals, which can be customized by subject and jurisdiction and received as an email alert. Users looking for accounting tax research should use the companion database AnswerConnect.
Tax Notes (Tax Notes password required)
Tax Notes is a product of Tax Analysts that provides information and resources on state, federal, and international tax issues. Content includes research resources for the federal tax code, federal tax regulations, and other federal tax documents, weekly magazines with commentary, daily journals with news and analysis, videos, podcasts, the Tax History Project, and a collection of presidential tax returns. This resource is accessible via the IP range of ASU by visiting taxnotes.com, clicking Sign In, then providing an asu.edu email address to create a user profile and password.
Bloomberg Tax: Federal (Bloomberg Law password required)
Bloomberg tax resources provides access to primary sources such as the Internal Revenue Code, Treasury Regulations, IRS proposed regulations, federal tax cases, and tax treaties. The database also includes a number of secondary sources, including BNA Portfolios and Daily Tax Report. You can find similar resources for state and international tax materials on the homepage.
Lexis+ Tax Law (Lexis+ password required)
Lexis+ provides access to the Internal Revenue Code, regulations, cases, IRS ruling and pronouncements, daily and weekly current awareness services, as well as the full text of Wiley and Matthew Bender treatises.
Westlaw Tax (Westlaw password required)
Westlaw's Practitioner Insights for Tax page provides a central location within the database for accessing tax materials, including the Internal Revenue Code, regulations, cases, IRS ruling and pronouncements, daily and weekly current awareness services, and journals. Westlaw also offers primary and secondary tax materials, including RIA publications like Warren Gorham & Lamont (WG&L) treatises and journals and the U.S. Tax Reporter.
HeinOnline's Taxation & Economic Reform in America Parts I & II (available on campus or remotely with ASURITE)
This library from HeinOnline provides access to a deep historical archive of tax information, including historical tax legislation 1909-1950, legislative history materials, Congressional Research Service reports, and the Internal Revenue Bulletin.