Reference materials, such as dictionaries, and treatises provide useful topical overviews of either general or specific areas of taxation. They can be used as a starting point to understand the issues and collect resources for further research. The following are a small number of suchresources available at the Law Library; please utilize the ASU Library online catalog to locate others.
West's Tax Law Dictionary (Robert S. Smith, 2020)
This dictionary provides definitions of tax terms, words, and phrases, and has extensive cross-references. Appendixes include Summaries of Free Federal Tax Publication, Sources for Free Federal Tax Forms and Publications, Listings of Federal Tax Return Forms and Related Forms, and Listings of Federal Tax Forms Instructions. This title is also available on Westlaw (Westlaw password required).
Federal Taxation of Income, Estates and Gifts (Boris I. Bittker and Lawrence Lokken, current)
Bittker’s Federal Taxation of Income, Estates and Gifts is considered the pre-eminent tax treatise, and is kept up to date through supplements. It offers a broad-spectrum of tax information, from a discussion of the history, constitutionality, and structural principles of federal tax law, to analysis of the taxation of individuals, partnerships, corporations, non-profit organizations, and trusts and estates. It also contains a number of statistical tables, including requirements for filing individual tax returns and tax rates on long-term capital gains. The title is also available on Westlaw (Westlaw password required).
Mertens Law of Federal Income Taxation (Carina Bryant ed., 2020)
This multi-volume treatise is the most commonly cited tax law treatise by the courts. It is arranged topically and focuses on the Internal Revenue Code, Treasury Regulations, Internal Revenue Service determinations, and court developments. The text focuses on using cases to illustrate principles of tax law, and Volume I offers explanations of how to find information in Mertens. The title is also available on Westlaw (Westlaw password required).
Estate Planning Law and Taxation (David Westfall, George P. Mair, & Johnny Rex, 5th ed. current)
This book offers practical guidance on the tax implications of estate planning decisions including separation agreements, premarital agreements, arrangements for client and beneficiary disability, and generation-skipping transfer tax. The book also provides an overview of state and federal law in estate planning. It can be found in the library (Stacks KF750.W47 2017). The treatise is also available on Westlaw (Westlaw password required).
Hellerstein & Hellerstein: State Taxation (Jerome R. Hellerstein & Walter Hellerstein, 3d ed. current)
This treatise provides a comprehensive overview of state tax laws governing individual, corporate, and sales and use taxes as well as various states’ constitutional restrictions on taxation. Each section contains a case law summary detailing the relevant state decisions. The treatise is available on Westlaw (Westlaw password required).
Saltzman & Book: IRS Practice & Procedure (Michael I. Saltzman, Rev. 2d ed. current)
This book offers analysis, commentary, and practical guidance on IRS processes and regulations arranged by subject matter. It has been cited in over 100 decisions by the federal courts and the IRS. This book is available on Westlaw (Westlaw password required).
Partnership Taxation (Arthur B. Willis and Philip F. Postlewaite, current)
This two-volume loose-leaf treatise provides both a comprehensive explanation of partnership taxation and thorough resource material. The text begins with an introduction to the general concepts of partnership and limited liability company (LLC) taxation. It is then organized around the life cycle of a partnership or LLC, covering the tax consequences of formation and operation of the business organization to its termination. The title is available on Westlaw (Westlaw password required).
Federal Income Taxation of Corporations and Shareholders (Boris I. Bittker et al., current)
This treatise begins by defining a corporation, and goes on to cover the capital structure of a corporation, corporate income tax, corporate tax attributes, dividends and other non-liquidating distributions, stock redemptions, corporate divisions and reorganizations, and foreign corporations. It is updated three times a year and is available on Westlaw (Westlaw password required).
Federal Income Taxation of Corporations Filing Consolidated Returns (Andrew J. Dubroff et al., current.)
This four-volume loose-leaf treatise, available on Lexis (Lexis password required), contains detailed analysis of the consolidated group, basic accounting, and intercompany accounting. Appendices include a sample consolidated income tax return and regulatory materials. The treatise is updated twice a year.
Law of Tax-Exempt Organizations (Bruce R. Hopkins, 2019)
Part One of this text introduces the law of tax-exempt organizations, and includes a discussion of the rationale for tax-exempt organization, advantages and disadvantages of tax exemption, and tests for establishing a tax-exempt organization. Part Two covers tax-exempt charitable organizations and Part Three non-charitable tax-exempt organizations. Part Four presents general exempt organization laws, Part Five the commerciality doctrine and unrelated business income taxation, and Part Six inter-organizational structures and operational forms.
Tax Law Review
The Tax Law Review, published four times annually by the New York University School of Law, is a faculty-edited journal that focuses on tax policy scholarship. It is the premier tax law journal and publishes articles and essays by legal academics and practitioners, as well as economists. The Tax Law Review content is available through HeinOnline (available on campus ore remotely with ASURITE), Westlaw (Westlaw password required), and Lexis (Lexis password required).
Virginia Tax Review
The Virginia Tax Review, published four times annually since 1981 by the University of Virginia School of Law, focuses primarily on issues of federal and international taxation from an academic viewpoint. The journal is available through HeinOnline (available on campus ore remotely with ASURITE), Westlaw (Westlaw password required), and Lexis (Lexis password required).
The Tax Lawyer
The American Bar Association Section of Taxation publishes the Tax Lawyer. The journal provides scholarly articles by tax attorneys and professors, key reports by Section of Taxation committees and task forces, and student notes and comments on timely topics. The journal is available on HeinOnline (available on campus ore remotely with ASURITE), Westlaw (Westlaw password required), and Lexis (Lexis password required).
Tax Journals on Westlaw (Westlaw password required)
​Westlaw provides access to a number of tax-specific law reviews and journals (Westlaw password required).
Tax Journals on Lexis (Lexis password required)
Lexis also provides access to a number of tax-specific law reviews and journals (Lexis password required).