This page has
been prepared to assist students in the 2007-2008 Tax Concentration Seminar.
For any questions regarding your tax research during the coming year contact:
Chuck Marcus (x4838,
)
or John Borden (x4768,
) or
come by the reference desk in the library
during regular hours: Monday- Friday 8:30am - 5:30pm and Saturday 9:00am
- 5:00pm.
3. RIA Checkpoint
- Primary Federal and State Tax Law
- Secondary Analyses including US Tax Reporter, Federal Tax Coordinator 2d
4. BNA Portfolios Plus Library
- accessible with password
- Tax Management Portfolios
- Primary Sources (incl. cases, regs, rulings, treaties, IRS docs and pubs)
- Forms
- Weekly Tax Report
5. CCH
Internet Tax Network
- The full range of CCH tax publications in searchable form
- Includes Standard Federal Tax Reporter, Federal Tax
Day, Cases, Legislation, Regs, IRS Materials
8. Legalbitstream
- Free internet access to Tax case law, IRS Materials and Tax Legislation
8.
TaxProf Blog "...the
only web source of resources, news, and information of interest to
law school tax professors in their scholarship and teaching."
II --
Tax Policy
1.
See Current Awareness Publications below for
articles on Tax Policy topics.
2.
Tax Foundation
A non-partisan educational organization, The Tax Foundation's mission
"...is to educate taxpayers about sound tax policy and the size
of the tax burden borne by Americans at all levels of government.
From its founding in 1937, the Tax Foundation has been grounded in
the belief that the dissemination of basic information about government
finance is the foundation of sound policy in a free society."
Their site includes the Tax
Policy Blog, and Publications
(reports, studies, newsletter and online books)
3.
Congressional Research Service (CRS)
The Congressional Research Service is the public policy research
arm of the United States Congress. CRS is committed to providing
the Congress, throughout the legislative process, comprehensive
and reliable analysis, research and information services that are
timely, objective, nonpartisan, and confidential, thereby contributing
to an informed national legislature.
3.
Committee Reports
a.
House Ways and Means Committee
b.
Senate Finance Committee
c.
Joint Conference Committee
4. Blue Book
Occasionally the Joint Committee on Taxation's staff prepares a
post-enactment "General Explanation" (referred to as the
Blue Book).
5.
Hearings
6.
Debates - Congressional Record
B.
Compiled Legislative Histories: Arranged chronologically
1.
US Revenue Acts 1909-1950: The Laws, Legislative Histories &
Administrative Documents. [KF6275.8 1979 (6th Floor)]
Internal Revenue Acts of the United States, 1950-1951 [KF6275.8
.1982a micro] Internal Revenue Acts of the United States: Revenue Acts of 1953-1972
with Legislative Histories, Laws and Congressional Documents [KF6275.8
1985 (6th Floor)] - Comprehensive.
2.
Internal Revenue Acts (West) [KF6276.1961 (6th Floor)] - Compiled legislative
histories from 1954 to present, selective
3.
Internal Revenue Cumulative Bulletin [KF6301.A42 (6th Floor)] - The official
IRS compilation of regulations, rulings, legislative history, and
announcements.
C.
Language of Previous Tax Acts
The
CCH Standard Federal Tax Reporter (Code Volume I)
[KF6365.A512 ]
includes tables with cross-references between the 1939 and 1954
Tax Codes and within the 1986 Code.
Westlaw:
FTX-IRC54
1954 code immediately prior to the passage of the Tax Reform Act
of 1986. 1939 internal Revenue Code: FTX-IRC39
Treaties
and International Agreements OnLine
A full text database of 11,000+ US Treaties and International Agreements
and 1500 bilateral tax treaties where the US is not a party. Go
to the pull-down menu and select Treaties and International Agreements
Online for access. Coverage: 1783 to the Present Access: restricted
to users on campus.
WESTLAW
Federal
Tax Treaties (reprints of tax treaties from the IRS Cumulative
Bulletin 1955- current)
)
or John Borden (x4768,
) or
come by the reference desk in the library
during regular hours: Monday- Friday 8:30am - 5:30pm and Saturday 9:00am
- 5:00pm. 
Reference
Librarian