Federal Tax Research Sources   Tags: tax  

This LibGuide will assist you in locating print and online resources useful in researching federal tax law. Always start with the Internal Revenue Code and then look to corresponding treasury regulations, case law, administrative rulings, and agency documents for interpretation and analysis.  Also keep in mind secondary sources to get an overview of a particular tax topic.

The IRS website provides access to forms as well as the Code, Regulations and "Official Guidance" documents.

Looseleaf services collect all the primary federal tax sources --statutes, regulations, decisions -- in one handy set. Some of these services are arranged  by Internal Revenue Code section while others are organized by topic.  All looseleafs are updated frequently, offer detailed indexing, and provide insightful commentary, making them extremely useful for tax research.  Online versions of these services (as well as Lexis and Westlaw) are indispensible for the experienced tax practioner.

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