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IntroductionStatutes. The statutes that regulate taxation are often referred to as the Internal Revenue Code (I.R.C. or "the Code"). They appear in the United States Code, United States Code Annotated, and United States Code Service. The statutes are also printed in two major looseleaf services: CCH's Standard Federal Tax Reporter and RIA's United States Tax Reporter. There are three major versions of the Code: 1939, 1954 and 1986.Regulations. The Internal Revenue Service makes rules and regulations to implement the statutes. Taxation regulations are codified under Title 26 of the Code of Federal Regulations (C.F.R.). Final and temporary tax regulations are issued as Treasury Decisions (T.D.s), and published in the Cumulative Bulletin (C.B.). The Federal Register also publishes proposed, temporary and final regulations. CCH's Standard Federal Tax Reporter and RIA's United States Tax Reporter include regulations, organized by Code section. Note: Tax regulation section numbers start with a numerical designation of the type of tax issue involved. Common classifications are: 1. Income Tax; 20. Estate Tax; 25. Gift Tax; 31. Employment Tax; 301 Procedural Matters. The numbers after the decimal start with the number of the Code section under which they are promulgated. E.g., 26 C.F.R. 1.167(a)-1 is the first regulation under the income tax code section 167(a). Administrative Materials. 1. The following official documents are all published in the Internal Revenue Bulletin (I.R.B.). This weekly publication is cumulated twice yearly in the Cumulative Bulletin (C.B.).
All Tax Court decisions are published in the CCH Tax Court Reporter (Looseleaf KF 6324 .A6 U65) and RIA's Tax Court Reported and Memorandum Decisions (Looseleaf KF 6324 .A5 U544). Older decisions are moved to transfer binders. More research help. For additional resources on how to research tax law, see William A. Raabe, West's Federal Tax Research, 5th ed. (Reference Office KF 241 .T38 W47); Gail Levin Richmond, Federal Tax Research: Guide to Materials and Techniques, 6th ed. (Reserve and Reference Office, KF 241 .T38 R5 2002); and Kathryn Fitzhugh's "Federal Income Taxation," Chapter 3 of Leah Chanin's Specialized Legal Research (Reference Office KF 240 .S63x). Major Sources for Primary Tax Authorities
Looseleafs & ReportersTips on using looseleaf services: For new users, it's worth reading the "How to Use this Publication" information at the front of the first volume. Also, keep in mind that citations are to paragraph numbers, not pages. Standard Federal Tax Reporter. Chicago: Commerce Clearing House (CCH), 1913- Looseleaf KF 6285 .C67. A good starting point for most federal tax research, this set is arranged by code section. Includes statutes, regulations, notes of court and administrative decisions, other administrative documents, some legislative history, and commentary. Finding aids include lists of Revenue Rulings, cases, Treasury Decisions, Private Letter Rulings, etc., linked to the relevant paragraphs in the Compilation volumes. These finding aids appear in the Citator Volume (M-Z). United States Tax Reporter. New York, N.Y.: Research Institute of America (RIA), c1990- Looseleaf KF 6285 .U55x . [Note: This is the former P-H Federal Taxes set that was published by Prentice-Hall.] Another good starting point for most federal tax research, this set is also arranged by code section. Includes statutes, regulations, notes of court and administrative decisions, other administrative documents, some legislative history, and commentary In Volume 2, the USTR has lists of Revenue Rulings, cases, Treasury Decisions, Private Letter Rulings, etc., linked to the relevant paragraphs within the set. The Law of Federal Income Taxation [Mertens]. St. Paul, MN : West Group, 1942- Looseleaf KF 6365 .M47 Arranged by topic, this set includes code sections, final regulations, Revenue Rulings, and commentary. Supplements are located at the front of each volume. Internal Revenue Manual. Chicago: CCH, Looseleaf KF 6301 .A6 C645. The Internal Revenue Manual consists of IRS instructions to its employees. The Manual is divided into Audit and Administration volumes. Federal Tax Coordinator 2d. New York: RIA, 1977- Looseleaf KF 6365 .R47 Includes code and regulations, with analysis. Covers income, FICA, FUTA, estate, gift and excise taxes. Tax Management Portfolios. Washington, D. C.: Tax Management Inc.[BNA],1963?- Reserve KF 6289 .A1 T42 Each portfolio covers a separate topic; see Code Section Index to find portfolios by Code section. Federal Income, Gift, and Estate Taxation (Rabkin & Johnson). Albany: M. Bender, 1953- Looseleaf KF 6335.A6 R32. Arranged by topic. Federal Estate and Gift Tax Reporter. Chicago: CCH, c1955- Looseleaf KF 6571 .A8 C65. Arranged like CCH's Standard Federal Tax Reporter; i.e., by code section. Federal Excise Tax Reporter: Code, Regulations, Rulings, Decisions. Chicago: CCH, 1966- Looseleaf KF 6600 .A6 C65 Arranged like CCH's Standard Federal Tax Reporter; i.e., by code section. Cumulative Changes in the 1986 Code and Regulations Reconstructed. New York: RIA, c1987- Looseleaf KF 6285 .P738 1987. Useful for tracing back to prior versions of the code and regulations. IRS Letter Rulings Reporter. Chicago: CCH, 1977- Looseleaf KF 6301 .A6 C65 Includes Topical index and Code Finding List. Newsletters, Journals & Periodical IndexesNewslettersThe Washington Tax Review. Washington, D.C.: BNA, 1978- Looseleaf KF 6355 .8 Suppl Daily Tax Report. Washington, D.C.: BNA, 1975 Looseleaf KF 6289 .A1 .D3 (Current issues on Reserve) Tax Notes. Arlington, Va.: Tax Analysts,1972- Periodicals Per .T36 (Current issues on Reserve) Journals (selected) Akron Tax Journal. Akron, Ohio: University of Akron School of Law, 1983- Estate Planning. Boston: Warren, Gorham & Lamont,1973- The Journal of Corporate Taxation. Boston: Warren, Gorham & Lamont, 1974- The Journal of Taxation. New York: Journal of Taxation, 1954-. Taxes: The Tax Magazine. Chicago: CCH, 1923- The Tax Lawyer: Bulletin of the Section of Taxation, American Bar Association. Washington, D.C.: The Section, c1967- Tax Management Estates, Gifts, and Trusts Journal. Washington, D.C.: Tax Management Inc., c1984- Periodical Indexes Federal Tax Articles: Income, Estate, Gift, Excise, Employment Taxes. CCH, New York, 1968- Looseleaf KF 6335.A6 C57 Index to Federal Tax Articles [Goldstein]. ReserveKF 6335 .A6 C58. These two indexes cover federal taxation in particular, but you can also use the general legal periodicals indexes below: Current Law Index. Reference K 33 .C87. Also in electronic format as Legaltrac on CD ROM in Room 146 of the Law Library and on Lexis as LAWREV; LGLIND library and file and on Westlaw as LRI database. Index to Legal Periodicals. Reference K33 .I54x. Also in electronic format 1980-date on CD ROM in Room 146 of the Law Library. Current Index to Legal Periodicals. ReserveKF 8 .C87x. Also available in electronic format on WL as CILP. CitatorsStatute citators: Shepard's Federal Tax Citator (Reference KF 6280.5 .S46) and Federal Statute Citations (Reference KF 101.2 .S53) can be used to find judicial treatment of tax statutes. Case citators: RIA (Federal Taxes Citator) and CCH (Standard Federal Tax Reporter Citator) have case citators arranged in alphabetical order by taxpayer name. Shepard's Federal Tax Citator uses the typical Shepard's format. Texts & TreatisesFederal Taxation of Income, Estates, and Gifts. Boris I. Bittker, Lawrence Lokken. 3rd ed. Boston: Warren Gorham & Lamont of the RIA Group, c1999- Reserve KF 6335 .B57 1999. Arranged by topic. IRS Practice and Procedure. Michael I. Saltzman. Boston: Warren, Gorham & Lamont, KF6301.S262. Covers IRS procedures from drafting a ruling request to preparing for an appeals conference, from handling a criminal investigation to dealing with a revenue officer in a tax collection case. Federal Income Taxation of Individuals. Boris I. Bittker, Martin J. McMahon, Jr. Boston: Warren, Gorham & Lamont, Reserve KF 6369 .B58x. Organized by topic, but contains tables of I.R.C. sections, Treasury regulations, revenue rulings, revenue procedures, and other I.R.S. Releases. RIA Federal Tax Handbook 2000. Reserve KF 6289 .R523 (editions for earlier years in Looseleaf Services at that call number) Designed as a quick reference tool; not as comprehensive as the big looseleaf services. Covers individual and corporate taxation, pension plans, employee benefits, deductions, passive losses, estate and gift taxes, etc. Federal Income Tax: A Student's Guide to the Internal Revenue Code. Douglas A. Kahn. 4th ed. New York: Foundation Press. Reserve KF 6369 .K3 1999 Federal Income Taxation: A Law Student's Guide to the Leading Cases and Concepts. Marvin A. Chirelstein. Rev. 10th ed. New York : Foundation Press, 2005. Reserve KF 6369 .C43 2005. This relatively small book has helped many tax-impaired students survive tax law classes. Federal Income Taxation of Individuals with Diagrams for Easy Understanding of the Leading Cases and Concepts. Daniel Q. Posin. 5th ed. St. Paul, MN: West Group, 2000. Reserve KF 6369 .P67 2000 Federal Income Taxation. Michael D. Rose and June R. Chommie. 3rd ed. St. Paul, MN : West, 1988. Reserve KF 6369 .R67 1988. Legislative HistoriesReams, Bernard D., et al. A Guide and Analytical Index to the Internal Revenue Acts of the United States, 1909-1950: Legislative Histories, Laws, and Administrative Documents. KF6275.8 1979x Index. Seidman's Legislative History of Federal Income Tax Laws, 1938-1861. J. S. Seidman. New York: Prentice-Hall. Looseleaf KF6355.8 1938. Seidman, Jacob Stewart. Legislative History of Federal Income and Excess Profits Tax Laws, 1953-1939. New York, Prentice-Hall, 1954. KF6355.8 1954. The Internal Revenue Code of 1954: Bill H.R. 8300, an Act to Revise the Internal Revenue Laws: The Bill in its Various Forms as Considered by the 83rd Congress, 2d Session. Compiled by Bernard D. Reams, Jr. Buffalo, N.Y.: W.S. Hein, 1993. KF 6276.526 .A15 1993. Federal Income, Gift, and Estate Taxation (Rabkin & Johnson). Albany: M. Bender, 1953- Looseleaf KF 6335.A6 R32. Internal Revenue Acts of the United States: Revenue Acts of 1953-1972 with Legislative Histories, Laws and Congressional Documents. Compiled by Bernard D. Reams, Jr. Buffalo, N.Y.: W.S. Hein, 1985. Mfiche KF6275.8 1985. Internal Revenue Acts of the United States, 1950-1951: Legislative Histories, Laws, and Administrative Documents. Edited by Bernard D. Reams. Buffalo, N.Y.: W.S. Hein, 1982. Mfiche KF6275.8 1982a. Tax Reform 1984: A Legislative History of the Tax Reform Act of 1984: The Law, Reports, Hearings, Debates, and Related Documents. Bernard D. Reams Jr. Buffalo, N.Y.: W.S. Hein, 1985. KF6276.557 .A15 1985. Tax Reform 1986: A Legislative History of the Tax Reform Act of 1986: The Law, Reports, Hearings, Debates, and Related Documents. Bernard D. Reams Jr. and Margaret H. McDermott. Buffalo, N.Y.: W.S. Hein, 1987. KF 6276.559 .A15 1988x. 1939 Code history is also published in the Cumulative Bulletin, 1939-2, pt. I. Tax FormsReproducible Copies of Federal Tax Forms and Instructions. Washington, D.C.: Dept. of the Treasury, Internal Revenue Service. Reference Office. US- T22.57 Minnesota Tax Forms. St. Paul, Minn.: Minnesota Dept. of Revenue. Reference Office . KFM 5870 .A65 M56x. Current federal tax forms and publications are on the internet at http://www.irs.ustreas.gov/formspubs/index.html Current Minnesota tax forms are on the internet at http://www.state.mn.us/ebranch/mdor/02forms.html DatabasesThese databases provide comprehensive coverage of state and federal tax law, e.g. statutes, codes, rules, regulations, court opinions, administrative decisions and IRS materials. Some tax law periodicals and other publications are also provided. Note: LexisNexis is available to all library users on the U of M campus and off-campus access is available to U of M affiliated users. RIA Checkpoint, is available to all users via the U of M Law School Network (see Law Library Reference Office for assistance). LexisNexis and Westlaw databases are only available to U of M Law School students, staff and faculty.
Web SitesBelow is a short list of free web sites that may be helpful for researching tax-related issues. Links verified 4/7/2008 |
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