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Tax Law

A guide to federal tax law research.

Looseleaf Services

Looseleaf services compile all relevant primary tax materials, along with commentary and analysis.  They are updated frequently, often weekly, and are arranged either by code section or by subject.  Major looseleafs include:

  • United States Tax Reporter (RIA)  (also on Checkpoint and Westlaw)  Provides the text of the Internal Revenue Code, arranged by code section, along with related regulations, annotations to cases and IRS pronouncements, summaries of legislative documents, and commentary and analysis.
  • Standard Federal Tax Reporter (CCH)  (also on CCHIntelliConnect)  Provides the text of the Internal Revenue Code, arranged by code section, along with related regulations, annotations to cases and IRS pronouncements, summaries of legislative documents, and commentary and analysis.  Please Note: Print subscription canceled in 2015.
  • Federal Tax Coordinator 2d (RIA)  (also on Checkpoint and Westlaw)  Arranged by subject rather than code section, this covers the laws, regulations, and IRS pronouncements for each subject area.  Provides extensive coverage of excise, FICA/FUTA, and international (U.S. based) taxes.  Please Note: Print subscription canceled in 2015.
  • Federal Estate and Gift Tax Reporter (CCH)  (also on CCHIntelliConnect)  Provides the text of the estate and gift tax provisions of the current code, in code section order, along with related regulations, commentary and analysis, digests of court decisions, and summaries of legislative documents. Please Note: Print subscription canceled in 2015.
  • Federal Excise Tax Reporter (CCH)  (also on CCHIntelliConnect)  Provides the text of the excise tax provisions of the current code, in code section order, along with related regulations, commentary and analysis, digests of court decisions, and summaries of legislative documents. Please Note: Print subscription canceled in 2015.

Tax Collections & Practice Centers

Each of the resources below require individual logins and are limited to UCONN Law faculty, students, and staff.  If you are a member of the Law School community and need assistance gaining access to one of these resources, please contact the library's reference department.

Major Tax Databases

Treatises and Other General Works

Most of the library's federal tax treatises are on the 5th floor in the KF6200-6500 call number range.  They include the following standard works:

Journal Articles

To locate articles about tax law in legal journals, check Legal Source Index to Legal Periodicals Retrospective: 1908-1981, and LegalTrac, which covers 1980 to the present.

The library also has two specialized tax periodical indexes:

  • Federal Tax Articles: Income, Estate, Gift, Excise, and Employment Taxes  (Covers 1954 to 2002)  Contains summaries of federal tax articles, comments, and notes published in legal, accounting, tax, and other periodicals.  Indexed by topic and author and arranged by code section.
  • Index to Federal Tax Articles  (Covers 1974 to 2004)  Covers federal income tax, estate tax, and gift tax articles and articles on federal tax policy published in legal, accounting, and economics journals.  Consists of a subject index and author index, each arranged alphabetically.