This is the "Home" page of the "Tax Law" guide.
Alternate Page for Screenreader Users
Skip to Page Navigation
Skip to Page Content

Tax Law   Tags: tax  

A guide to federal tax law research.
Last Updated: Jul 10, 2015 URL: Print Guide RSS UpdatesEmail Alerts

Home Print Page

Guide Content

  • Secondary Sources
    • Tax Dictionary
    • Research Guides
    • Journal Articles
    • Introductory Texts
    • Treatises and Other General Works
  • General Sources
    • Major Tax Databases
    • Looseleaf Services
  • Primary Sources


Tax research focuses primarily on the Internal Revenue Code and the various primary and secondary materials that interpret it.  A tax problem often involves legislative, judicial, and administrative interpretations.  Administrative sources play an especially important role in tax research, so understanding the numerous regulations and IRS pronouncements that exist, as well as each one's binding or persuasive authority, is essential.

There are a number of specialized tools to help make tax research more efficient.  Looseleaf services are often a good place to start since they are up-to-date and bring together all relevant primary materials along with commentary and analysis.  Tax treatises are also helpful for gaining subject matter familiarity.  Wherever you start, tax research requires a thorough, logical, and comprehensive approach.


Loading  Loading...