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Research Guides
Tax Documents
The following are links to tax-related documents which were previously available only in
print and which now have electronic versions on the web.
Internal Revenue Code
Legislative History
Introduced Bills
A good first step is to check for bill summary and status information. You
will then know if there are several different versions of the bill, who
sponsored it, which committee it was referred to, the bill number(s), etc.
Hearings
Internet - Note: that on the internet, you have a chance of finding a document
in PDF (looks typeset) format on the web, while Lexis and Westlaw offer
testimony which is not the official version.
Committee Reports
Congressional Debates - Congressional Record
- Thomas
- Lexis - use LEGIS;RECORD
- Westlaw
Tax Treaties
Court Decisions
No information available.
Trial Courts
United States Tax Court - Play
Before You Pay
U.S. Federal District Courts - Refund Suits: Pay Before Your Play
U.S. Court of Federal Claims
Note: The Court of Claims has been known by various names over the years.
The latest name is the U.S. Court of Federal Claims. It has also been
known as the U.S. Claims Court (cl ct) and the U.S. Court of Claims (ct cl).
Appellate Courts
U.S. Circuit Courts of Appeals
U.S. Court of Appeals for the Federal Circuit
U.S. Supreme Court
Briefs and oral argument transcripts
Opinions
General Court Decision Resources on the Internet
Treasury Regulations
Proposed
Print - Federal Register Internal Revenue Bulletin CCH Standard Federal Tax
Reporter U.S. Tax Reporter (RIA) BNA Daily Tax Report
Temporary - Treated by the courts like final regulations
Final
Comments on Proposed Regulations
General Regulation Materials
IRS Bulletins/Rulings
Internal Revenue
Service Pronouncements
The IRS site is the authoritative source for IRS Pronouncements on the Web.
It has a lot of material, but it is scattered around, somewhat like the hidden
treasures you might expect to find in your grandmother's attic. A good way to
cut through the "dust" is to use the SEARCH feature (near the bottom
of the web page).
Internal Revenue Bulletin/Cumulative Bulletin
Revenue Rulings
Revenue Procedures
Private Letter Rulings (aka "letter rulings")
- Not publicly available on the Internet.
- Lexis - use FEDTAX;PLR
- Westlaw
Technical Advice Memoranda
(uses
the same numbering system as Private Letter Ruling)
- Not publicly available on the internet.
- Lexis - use FEDTAX;PLR
- Westlaw
IRS Publications
IRS Forms and Inst'ns
Federal
State Tax Forms
Internal Revenue Manual
L'leaf Svcs, Citators
Print
Shepard’s Code of Federal Regulations Citations Shepard’s Federal Tax
Citations Federal Taxes Citator (RIA) Standard Federal Tax Citator (CCH)
Internet
Several looseleaf services are starting to provide their content on a fee
basis on the internet.
Periodicals/Journals
Indices
Full text
- There are not many free tax articles in full text format on the Internet
from authoritative sources. A good place to start your search is the Findlaw
law reviews page.
- Lexis Tax Analyst's magazines FEDTAX;TAXMAG
- Lexis Combined BNA Tax Management Journals FEDTAX;TMJNL
- Lexis Combined Warren Gorham Lamont Tax Journals FEDTAX;WGLTXJ
- Westlaw
Texts and Journals
- Westlaw
All Journals
Focus: Tax Notes, Tax Notes Today
Tax News
Tax Portals and Gateways
Selected Commercial (Fee)
Services on the Web
Some of these services offer free information on the web in addition to
their fee materials.
Directories -
Alternative Information Sources
Trade and Professional
Associations and Commissions
Company Information
Other
Other Information Sources
Treatises/Books
Remember, sometimes books are better! Don't forget the Law Library Online Card
Catalog. Also, if on campus you can access http://www.netlibrary.com
and read selected electronic books online.
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