Federal Tax Research Sources: Overview

This LibGuide lists UW Law Library resources useful in substantive federal tax research.

Introduction

This LibGuide will assist 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.  For a comprehensive analysis on this subject be sure to consult: "Federal Income Taxation" by Mary A. Hotchkins in Specialized Legal Research, edited by Penny Hazelton.  Call number: Law Reserves KF 240 S69.

Internal Revenue Service

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

Looseleaf Services

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.

Handbooks & Guides

Author

Cheryl O'Connor
Contact:
975 Bascom Mall
Madison, WI 53706

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