Lewis-Somers, Susan

English

bepress Legal Repository

Federal Tax Law Resources

Digital Commons @ American University Washington College of Law

Federal Tax LawResources in the Pence Law LibraryTax Research TextsLarson & Sheaffer, Federal Tax Research, Carolina Academic Press: Durham (2007)Reserve KF 241 .T38 L37 2007Richmond, Federal Tax Research: Guide to Materials and Techniques, 7  ed., FoundationthPress: New York (2007)Reserve KF 241 .T38 R5 2007Initial Tax Research and AnalysisFederal Tax Coordinator 2d (RIA)Second Floor Stacks KF 6365 .R48; also on Westlaw as RIA-FTC; begin with Table ofContents tab; also on RIA CheckpointMultivolume looseleaf service arranged by subject.  Detailed subject index.  Treatise-like commentary on tax issues, with references to relevant tax cases, Internal RevenueCode (IRC), regulations, rulings and other primary sources of law.  Rulings and releasesin vol. 2.  Tables in vols. 1 and 2 provide cross references to discussion in other volumes. Full text of proposed regulations in vols. 27 and 27A.  Reprints of new regulations (alsoreferred to as treasury decisions or TDs) published in the Internal Revenue Bulletin in vol.28.Tax Management Portfolios (BNA)Available in BNA LibraryMonographs on various tax topics, similar to long articles.Tax treatises in the Pence Law LibraryFind through the Pence Law Library online catalogArticles on tax topicsFind via articles indexes, available on LegalTrac and on Index to Legal Periodicals and BooksLatest Tax NewsTax Notes Today (Tax Analysts); available on LexisNexisDaily Tax Report (BNA); available in BNA LibraryFederal Tax Day (CCH); available on CCH Tax Research NetworkTax Services and Associated ReportersUnited States Tax Reporter (RIA)Second Floor Stacks KF 6285 .P74; also on Westlaw as RIA-USTR; begin with Table of Contents tab;also on RIA CheckpointMultivolume looseleaf service arranged by Internal Revenue Code (IRC) section number.Similar to the arrangement of its primary competitor, the Standard Federal Tax Reporter, each codesection followed by relevant legislative history material, regulations, commentary, and annotations tocases, rulings and procedures interpreting that section.  Index volume provides subject index.  Vols.1 and 2 reprint the IRC without added material. Recent Developments volume contains newlegislation, rulings and procedures.  Recent non-Tax Court judicial decisions contained in AFTR 2dDecisions Advance Sheets volume.  Multivolume American Federal Tax Reports set thataccompanies this service includes earlier non-Tax Court judicial decisions (KF 6280 .A2 A42).Standard Federal Tax Reporter (CCH)Second Floor Stacks KF 6370 .S8 C6; also on CCH Tax Research NetworkMultivolume looseleaf set arranged by Internal Revenue Code (IRC) section number.  Each codesection followed by relevant legislative history material, regulations, commentary, and annotations tocases, rulings and procedures interpreting that section.  Index volume provides subject index.  NewMatters supplements other volumes with annual update that contains new legislation, rulings andprocedures, annotations to recent Tax Court decisions and new commentary.  IRC reprinted withoutadded material in vols. I and II.  Recent judicial decisions (but not Tax Court decisions) andproposed regulations in U.S. Tax Cases Advance Sheets volume.  US Tax Cases, a multivolumereporter of earlier judicial decisions (but not Tax Court decisions), accompanies this service (KF6280 .A2 C61).LexisNexis Tax CenterAvailable from the LexisNexis Taxation menu (Area of Law - By Topic)User-friendly online tax service, including LexisNexis Tax Advisor - Federal Code, arranged byInternal Revenue Code (IRC) section number, all primary tax law sources, and tax treatises,current tax news, and other secondary tax materials.  Also includes Shepard’s Federal Tax Citator.Internal Revenue CodeThe Internal Revenue Code (IRC) is codified as Title 26 of the United States Code (USC).  The IRC maybe found in the following sources, in addition to the USC, USCA and USCS.Standard Federal Tax Reporter (CCH)Second Floor Stacks KF 6370 .S8 C6; also on CCH Tax Research NetworkUnited States Tax Reporter (RIA)Second Floor Stacks KF 6285 .P74; also on Westlaw as RIA-USTR; begin with Table of Contents tab;also on RIA CheckpointThese competing tax looseleaf services reprint the official unannotated IRC in two volumes.Internal Revenue Code (West)Reserve 6276.526 .A2Second Floor Stacks KF 6276.526 .A2Annual unannotated version of the IRC (official text only).   Most current version is in Reservestacks; earlier years, from 1992- and the 1954 edition,  are in Second Floor stacks.LexisNexis Tax CenterAvailable from the LexisNexis Taxation menu (Area of Law - By Topic)Legal Information Institute at www.law.cornell.eduInternal Revenue RegulationsTax regulations are consolidated into Title 26 of the Code of Federal Regulations (CFR).  The sections ofthis title relate to the sections of Title 26 of the United States Code, which is the Internal Revenue Code(IRC), by the use of corresponding section numbers.  Thus, in a typical CFR section number, thecorresponding IRC section number follows the decimal point.  For example, CFR section 1.102-1 interpretsor implements IRC section 102.  The number preceding the decimal point correlates to general subject areasin the IRC.  For example, regulations dealing with income tax have a “1" preceding the decimal point.When initially published by the Internal Revenue Service, new final regulations are called TreasuryDecisions (TDs).  When eventually codified in Title 26 of the CFR, they are referred to by CFR citation. However, some tax services continue to use TD numbers as cites, rather than CFR section numbers.In addition to the CFR, compilations of tax regulations are located in the following sources.Internal Revenue Bulletin (IRB) and Internal Revenue Cumulative Bulletin (CB)Second Floor Stacks KF 6301 .A552, KF 6301 .A551The official sources for Treasury regulations.  The IRB is published weekly and cumulatessemiannually as the CB.  New regulations are listed as Treasury Decisions (TDs).  CB digitized(PDF) on HeinOnline, U.S. Federal Agency Library.Standard Federal Tax Reporter (CCH)Second Floor Stacks KF 6370 .S8 C6; also on CCH Tax Research NetworkUnited States Tax Reporter (RIA)Second Floor Stacks KF 6285 .P74; also on Westlaw as RIA-USTR; begin with Table of Contents tab;also on RIA CheckpointRegulations are reprinted in both of these sets following the IRC section to which they relate. Recently adopted regulations are also included.  In addition, the Standard Federal Tax Reporterreprints recent TDs in the U.S. Tax Cases Advance Sheets volume.Federal Tax Regulations (West)Reserve KF 6301 .A4Second Floor Stacks KF 6301 .A4Annual multivolume unannotated version of the regulations (official text only).  Most current versionis in Reserve stacks; earlier years from 1985- are in Second Floor stacks.Federal Tax Coordinator 2d (RIA)Second Floor Stacks KF 6365 .R48; also on Westlaw as RIA-FTC; begin with Table of Contents tab; alsoon RIA CheckpointEach weekly edition of the Internal Revenue Bulletin is reprinted in vol. 28 of this set (see previousitem).  Reprints are for the current year only.LexisNexis Tax CenterAvailable from the LexisNexis Taxation menu (Area of Law - By Topic)Legal Information Institute at www.law.cornell.eduInternal Revenue PronouncementsThe Internal Revenue Service issues several different kinds of official pronouncements.  Revenue rulings,the largest category, are prepared only by the Washington, DC office in response to individual taxpayerqueries.  They constitute the IRS’s application of tax law to a given set of facts and are applicable to alltaxpayers.  Since 1953, revenue rulings have been numbered consecutively by year and order number.  Forexample, Rev. Rul. 75-105 indicates that it was issued in 1975 and was the 105  ruling that year.thPrivate letter rulings have been issued by regional district directors since 1976.  These rulings are alsoresponses to specific taxpayer queries, but are applicable only to the taxpayer seeking the ruling.  They arenumbered so that the first two digits represent the year of issuance, the next two the week of issuance andthe last three digits the order number.Other IRS pronouncements include revenue procedures, which announce the administrative practices thatwill be followed by the IRS.  Those revenue procedures that have general applicability may be added to theIRS Statement of Procedural Rules that is published in the CFR.Revenue Rulings and Revenue ProceduresInternal Revenue Bulletin (IRB) and Internal Revenue Cumulative Bulletin (CB)Second Floor Stacks KF 6301 .A552, KF 6301 .A551The official IRB is published weekly and cumulates semiannually as the CB.  Revenue rulings andprocedures are printed in full.  The Bulletin index-digest provides digests of the rulings.  CBdigitized (PDF) on HeinOnline, U.S. Federal Agency Library.Federal Tax Coordinator 2d (RIA)Second Floor Stacks KF 6365 .R48; also on Westlaw as RIA-FTC; begin with Table of Contents tab; alsoon RIA CheckpointThis set reprints all issues of the IRB for the current year (see previous entry).United States Tax Reporter (RIA)Second Floor Stacks KF 6285 .P74; also on Westlaw as RIA-USTR; begin with Table of Contents tab;also on RIA CheckpointThe full text of the current year’s rulings and procedures are located in the IRS Rulings section of theRecent Developments volume.  There is a Table of Rulings in the Tables volume that indexes rulingsand procedures by their numbers.  Annotations to prior rulings and procedures are organized by IRCsection in the Code compilation volumes.Standard Federal Tax Reporter (CCH)Second Floor Stacks KF 6370 .S8 C6; also on CCH Tax Research NetworkRulings and procedures for the current year are in the 200x Rulings section of the New Mattersvolume, along with a cumulative subject index.  Supplements are added weekly.  Annotations toprior revenue rulings and procedures are included by IRC section in the IRC compilation volumes.LexisNexis Tax CenterAvailable from the LexisNexis Taxation menu (Area of Law - By Topic)Private Letter RulingsThe full text of private letter rulings are not reprinted in any official source, as they have little precedentialvalue.   The text of these rulings are available on LexisNexis (FEDTAX; PLR, 1954-) and Westlaw (FTX-PLR, 1950-).IRS Letter Rulings and IRS Letter Rulings Reporter (CCH) 1986-1993Second Floor Stacks KF 6282 .A2 C65Standard Federal Tax Reporter (CCH)Second Floor Stacks KF 6370 .S8 C6; also on CCH Tax Research NetworkThis set contains a digest of selected letter rulings from the current year in the New Matters volume.Also available on RIA Checkpoint and at the LexisNexis Tax Center.Court DecisionsTax Court Reported Decisions  (1942-)The regular decisions of the Tax Court decide the most significant legal issues, and set forth new rules oflaw.US Tax Court website at www.ustaxcourt.govReports of the Tax Court of the United States (TC) 1942-1969Reports of the United States Tax Court (TC) 1970-Second Floor Stacks KF 6324 .A513This is the official reporter for Tax Court decisions.  Digitized (PDF) on HeinOnline, U.S. FederalAgency Library.Tax Court Reporter (CCH)Second Floor Stacks KF 6300 .T3 C6; also on CCH Tax Research NetworkCoverage of this CCH series is from 1971 in the Pence Law Library.  Each transfer binder covers aseparate year.  The last binder is supplemented by the looseleaf Tax Court Reporter, Current RegularDecisions (CCH).LexisNexis Tax CenterAvailable from the LexisNexis Taxation menu (Area of Law - By Topic)Legal Information Institute at www.law.cornell.eduTax Court Memorandum Decisions (1942-)Memorandum decisions of the Tax Court apply settled legal rules to new fact patterns.US Tax Court website at www.ustaxcourt.govTax Court Memorandum Decisions (TCM) (CCH)Second Floor Stacks KF 6324 .A516; also on CCH Tax Research NetworkThis series is supplemented by the looseleaf Tax Court Reporter, Current Memorandum Decisions(CCH).LexisNexis Tax CenterAvailable from the LexisNexis Taxation menu (Area of Law - By Topic)Legal Information Institute at www.law.cornell.eduBoard of Tax Appeals Decisions (1924-1942)Reports of the United States Board of Tax Appeals (BTA)Second Floor Stacks KF 6324 .A512The Board of Tax Appeals is the predecessor to the U.S. Tax Court.  This is the official reporter forregular decisions.  Digitized (PDF) on HeinOnline, U.S. Federal Agency Library.LexisNexis Tax CenterAvailable from the LexisNexis Taxation menu (Area of Law - By Topic)Claims Court, District Court and Appellate Court DecisionsIn addition to the more familiar federal reporters, tax decisions from these courts may be found in thefollowing publications.U.S. Tax Cases (USTC) (CCH)Second Floor Stacks KF 6280 .A2 C61; also on CCH Tax Research NetworkThis set includes all cases that relate to federal taxation from 1913.  Beginning in 1935, the volumenumbers coincide with the year of publication.  More recent cases are published in the supplementarylooseleaf Standard Federal Tax Reporter, U.S. Tax Cases Advance Sheets (CCH).American Federal Tax Reports (AFTR and AFTR 2d) (RIA)Second Floor Stacks KF 6280 .A2 A42; also on Westlaw as RIA-USTR; begin with Table of Contentstab; also on RIA CheckpointThis set covers cases decided under the earliest American tax laws.  Decisions in the first series arefrom the 1880s to 1958 (Supreme Court from 1796).  The second series begins in 1958.  The secondseries is supplemented by the looseleaf United States Tax Reporter, AFTR 2d Decisions AdvanceSheets (RIA).LexisNexis Tax CenterAvailable from the LexisNexis Taxation menu (Area of Law - By Topic)Legal Information Institute at www.law.cornell.eduDigests of Court DecisionsStandard Federal Tax Reporter (CCH)Second Floor Stacks KF 6370 .S8 C6; also on CCH Tax Research NetworkUnited States Tax Reporter (RIA)Second Floor Stacks KF 6285 .P74; also on Westlaw as RIA-USTR; begin with Table of Contents tab;also on RIA CheckpointThese multivolume looseleaf compilations of the Internal Revenue Code include annotations to taxcases from all courts, among other things, after each code section.  CitatorsIn addition to the more familiar Shepard’s citators for federal cases, statutes and regulations, the followingcitators provide citations to sources that cite to federal tax cases, IRS rulings and procedures, statutes andregulations.Shepard’s Federal Tax CitatorSecond Floor Stacks KF 6280.5 .S46; also at LexisNexis Tax Center, available from the LexisNexisTaxation menu (Area of Law - By Topic)RIA Federal Taxes Citator 2dSecond Floor Stacks KF 6282.5 .P72; also on Westlaw as RIA-CITE and on RIA CheckpointStandard Federal Tax Reporter (CCH)Second Floor Stacks KF 6370 .S8 C6; also on CCH Tax Research NetworkThis set contains two citator volumes.Susan Lewis-Somersslewis@wcl.american.eduMarch 2009

https://digitalcommons.wcl.american.edu/cgi/viewcontent.cgi?article=1017&context=way2research

Federal Tax Law Resources

Abstract

Similar works

Full text

Available Versions

bepress Legal Repository

Digital Commons @ American University Washington College of Law