University of Houston Law Center

O’Quinn Law Library

Researching Federal Income Tax Law

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Introduction

Researching federal income tax law involves using a variety of sources and can be approached using various methods. Legal research by tax practitioners should, include becoming familiar with the Internal Revenue Code to the extent of at least being able to locate relevant code sections. After obtaining the appropriate code section, it is important to be able to find any corresponding treasury regulations that have been issued for the particular code section for further guidance. Case law can interpret the code, and administrative decisions can also be helpful but vary with respect to authority depending on the type of document. Documents that are intended for release to the public, such as Revenue Rulings or Revenue Procedures, are usually binding whereas documents that are available because of the Freedom of Information Act (FOIA) are usually non authoritative. Those researching in the area of tax law may find it more useful to use secondary sources such as treatises, handbooks, and practice guides in order to get an overview of a specialized area of tax. However, tax practitioners must be able to master using the primary sources including the code, regulations, case law, rulings and procedures, and administrative decisions in order to effectively research federal income tax law.

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Secondary Sources

A. Practice Guides

Practice Guides such as the Standard Federal Tax Reporter include editorial analysis and annotations to the Treasury Regulations, cases, and administrative decisions.

1. Arranged by Code Section

• CCH Standard Federal Tax Reporter

(KF6366.C65)

• United States Tax Reporter

(Thomson Reuters Checkpoint)

• CCH Federal Estate and Gift Tax Reporter

(KF6571.A8C65)

2. Arranged by Subject

• Federal Tax Coordinator

(Thomson Reuters Checkpoint)

• Estate Planning & Taxation Coordinator

(Thomson Reuters Checkpoint, KF6571.A8 E88)

• Merten's Law of Federal Income Taxation

(Westlaw)

B. Handbooks

Handbooks provide a convenient source of information for the tax practitioner. They summarize almost every federal tax topic and contain a variety of tables and charts, changes to forms, and list of due dates. These are not meant for extensive research but are designed for quick information.

· Federal Tax Guide (2015) (Bloomberg BNA) (KF6301.A329B57)

· Federal Tax Handbook (2016)

· (KF6289.R523) (Thomson Reuters Checkpoint)

· U.S. Master Tax Guide (2016) (KF6370.C65)

· U.S. Master Estate and Gift Tax Guide (2016) (KF6572.Z9F4)

· U.S. Master Multistate Corporate Tax Guide (2016) (KF6465.Z95U15)

· U.S. Property Tax Guide (2016) (KF6759.A15U195)

C. Hornbooks/Treatises

Treatises and Hornbooks are ideal for legal research These are useful because they provide an overview of different areas of tax law and include annotations to statutes, cases, and administrative decisions for further research.

• Bloomberg BNA, Tax Management Portfolios

(KF6289.A1T35) (available on BloombergLaw.com and Bloomberg BNA’s Tax and Accounting Center)

• Federal Income Taxation of Corporations and Shareholders, Bittker & Eustice (KF6464.B5 7^th, Reserve) (available on Thomson Reuters Checkpoint)
• Federal Income Taxation of Corporations and Shareholders-Forms, Bittker, Emory, and Streng

(KF6462.B5 1995, Reserve) (available on Thomson Reuters Checkpoint)

• Federal Income Taxation of Individuals, Bittker, McMahon, Jr., and Zelenak

(KF6369.B53 3d, Reserve) (available on Thomson Reuters Checkpoint)

• Federal Income Taxation, 7^th, Posin, Tobin

(KF6369.P67 2005, Reserve) (available on Thomson Reuters Checkpoint)

• Federal Estate and Gift Tax; Including the Generation Skipping Tax, 8^th, Stephens

(KF6572.F42 8th) (available on Thomson Reuters Checkpoint)

D. Nutshells

Nutshells published by Thomson West are similar to hornbooks but are more concise.

• Federal Income Taxation of Corporations and Stockholders

(KF 6465.S58 2014 7^th ed., Reserve/Reference)

• Federal Income Taxation of Individuals

(KF 6369.3.M3 2012, Reserve/Reference)

• Federal Income Taxation of Partners and Partnerships

(KF 6452.B87 2013, Reserve/Reference)

• International Taxation

(KF6419.D64 2012, Reserve/Reference)

E. Periodical Indexes

The periodical indexes provide a way to locate articles in law reviews, journals, and other periodicals.

• Federal Tax Articles (CCH)

(KF6335.A6 C65)

• Index to Federal Tax Articles (WG&L)

(Thomson Reuters Checkpoint)

F. Tax Journals and Periodicals

There are numerous periodicals such as law reviews and journals that address topics and issues important in the tax area.

1. Tax Management Memorandum (Bloomberg BNA)

(available on BNA Tax and Accounting Center)

2. Tax Management Weekly (Bloomberg BNA)

(KF6272.T39) (available on BNA Tax and Accounting Center)

3. Florida Tax Review

(K6.L673)

4. Houston Business and Tax Law Journal

(K8.O845)

5. Journal of Taxation

(K10.O87)

6. The Tax Adviser (AICPA)

(K24.A84)

7. Tax Notes (Tax Analysts, published weekly)

(K24.A96) (Tax Notes Daily available on TaxNotes.com)

8. Tax Management International Journal

(K24.A954)

9. Taxes: the Tax Magazine (CCH)

(K24.A97)

G. Legal Encyclopedias

Legal encyclopedias can be a good starting point for legal research and contain numerous discussions of the law on different subjects. These subjects are arranged alphabetically.

10. American Jurisprudence Second (KF154.A5 2d)

The topic “Federal Taxation” is found in Volumes 33 through 34B.

H. Dictionaries

Tax dictionaries are useful given that they contain tax specific terms.

11. West’s Tax Law Dictionary—2016 Edition (KF6287.W8, Reference)
12. WG&L Tax Dictionary—2014-15 Edition (KF6287.W53, Reference, latest edition on Thomson Reuters Checkpoint)

J. Joint Committee on Taxation

The Joint Committee on Taxation is a non-legislative committee that works with counsel from the standing committees in the House and Senate in drafting statutes and legislative history. The Joint Committee’s Blue Book, published annually, provides explanations of recently enacted tax statutes.

13. Joint Committee on Taxation’s General Explanation of Tax Legislation Enacted in 2015, JCS-1-16, Government Publishing Office, 2016 (https://www.jct.gov/publications.html?func=startdown&id=4874) .
14. Joint Committee on Taxation’s General Explanation of Tax Legislation Enacted in the 113^th Congress (Blue Book), JCS-1-15, Government Publishing Office, (https://www.jct.gov/publications.html?func=startdown&id=4741) (softbound version published by Wolters Kluwer is available under call number: KF6276.99.G462)

K. Study Guides/Outlines

• Corporate Taxation, Examples and Explanations, 4th ed., Block, Cheryl D.

(KF6465.B557 2010, reserve)

• Federal Income Tax, Examples and Explanations, 5th ed., Bankman, Griffith, and Pratt (KF6369.85.B35 2011, reserve)
• Federal Income Taxation (Concept and Insight Series), 13th ed., ed., Chirelstein, Marvin A. & Zelenak, Lawrence

(KF6369.C43 2015, reserve)

• Basic Federal Income Tax, Emanuel Series, Lieuallen (KF6369.3L543 2005, reserve)
• Federal Wealth Transfer Taxes, Black Letter Outlines, Yamamoto & Donaldson (KF6585.Y36 2006, reserve)
• Principles of Corporate Taxation (Concise Hornbook series), Kahn, Douglas A., Kahn, Jeffrey H. & Perris, Terrence G.

(KF6465.K35 2010, study aids)

• Understanding Corporate Taxation (Carolina Academic Press), Lederman, Leandra & Kwon, Michelle (KF6464.L426 2016, study aids)
• Understanding Federal Income Taxation (Lexis), Burke J. Martin (KF6369.3.B87 2005 study aids)
• Understanding Partnership and LLC Taxation (Lexis), 3d. Edition, Friedland, Jerald (KF6452.F764 2012, study aids)
• Understanding Taxation of Business Entities, Schwidetzky, Walter D. & Brown, Fred B.

(KF6450.S39 2015, study aids)

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Primary Sources

A. Internal Revenue Code

The Internal Revenue Code (IRC) is a compilation of tax statutes arranged by subject and is located under title 26 of the United States Code (U.S.C.). The Code is the foundation of all tax law and is the most authoritative source. The code is not very popular given that it is very difficult to interpret and use.

• United States Code (U.S.C.) Title 26

(KF62.A2)

• United States Code Annotated (U.S.C.A.) Title 26

(KF62.U5)

• United States Code Service (U.S.C.S.) Title 26

(KF62.U6)

• Internal Revenue Code (West, published annually)

(KF6276.526.A19I57)

B. Treasury Regulations

Treasury Regulations are designed to interpret the Internal Revenue Code (IRC). They are issued by the Department of Treasury with the intent of providing guidance to the code. Final Treasury Regulations are codified in the Code of Federal Regulations (CFR) and announced in the Federal Register as Treasury Decisions. Treasury Decisions are also announced in the Internal Revenue Bulletin/Cumulative Bulletin.

1. There are three types of regulations

Proposed: Treasury Regulations typically go through a minimum 30 day notice and comment period. During this period professional organizations including the American Institute of Certified Public Accountants (AICPA) and the American Bar Association (ABA) can review the proposed regulations and make comments and suggestions for changes. Proposed regulations are not considered to be binding until they are finalized.

Final: Final regulations are authoritative as long as they are “reasonable and consistent interpretations” of the code. Once final regulations are issued, they are announced in the Federal Register and codified in the Code of Federal Regulations (CFR). The CFR is also available from the Government Printing Office’s new Federal Digital System (FDsys) at http://www.gpo.gov/fdsys/.

Temporary: Temporary Regulations are regulations that are issued for a maximum period of three years. During this three year period the regulations are as authoritative as the final regulations.

2. Using the Treasury Regulations with the Internal Revenue Code

Given the fact that the Treasury Regulations are designed to interpret the Internal Revenue Code, they are issued in conjunction with the code. Consequently, almost every section of the code has at least one corresponding treasury regulation that is issued for that specific code section. Therefore, it is important to find the relevant code section first and then find the treasury regulations that were issued and look at both the code section and regulations together.

3. Finding the Treasury Regulations

The final, temporary, and proposed regulations are first announced in the Federal Register. The final and temporary regulations are listed as Treasury Decisions (T.D.s) in the Internal Revenue Bulletin (IRB), a weekly newsletter issued by the Internal Revenue Service and eventually compiled into the Cumulative Bulletin semi-annually. The final and temporary regulations are codified in the Code of Federal Regulations.

The following chart will provide information on where to locate the regulations:

Regulations	Source	Sample Citation
Final	Code of Federal Regulations (KF70.A3) Announced as Treasury Decisions in the following Sources: Federal Register (KF70.A2) Internal Revenue Bulletin/ Cumulative Bulletin (KF6301.A42)	26 CFR 1.221-1 Treas. Reg. 1.221-1
Proposed	Federal Register (KF70.A2)	Prop. Reg. 1.199-3
Temporary	Code of Federal Regulations (KF70.A3) Federal Register (KF70.A2) Internal Revenue Bulletin/ Cumulative Bulletin (KF6301.A42)	Temp. Reg. 1.62-1 Treas. Reg. 1.62-1T

The law library has the Federal Tax Regulations volumes (KF6301.A4) published annually by West.

C. Case Law

Looking at case law is very important in tax research, given that there are issues that the code and regulations may not have adequately addressed. Tax cases can originate from three different courts, including the U.S. Tax Court, the U.S. District Court, and the U.S. Court of Federal Claims. Most cases are filed in the U.S. Tax Court, given the fact that any disputed amount between the IRS and the individual taxpayer does not have to be paid until the matter is resolved. Should the taxpayer decide to file with the other two courts any disputed amount owed would have to be satisfied prior to filing with the court. Tax cases are filed with the U.S. District Court because it provides the right to a jury trial, whereas the U.S. Tax Court does not provide this. The U.S. Court of Federal Claims is the court where tax cases are least likely to be filed given that it does not provide the right to a jury trial and disputed amounts must be settled prior to filing with the court. Regardless of court of origin, it is important to remember that tax cases can be appealed to the U.S. Circuit Court of Appeals and eventually the U.S. Supreme Court.

1. Types of Tax Court Cases

Regular Tax Court Decisions

These decisions deal with substantive tax matters, usually where there is a dispute between the IRS and the taxpayer regarding the code. This is often an area that has not been addressed by the courts.

Tax Court Memorandum Decisions

These are cases where there is no disagreement about the law, but there is a dispute between the Internal Revenue Service and the taxpayer with respect to factual issues.

Tax Court Summary Opinions

These are small cases (involving less than $50,000) under IRC § 7463. These are available beginning in 2001 at http://www.ustaxcourt.gov/.

2. Locating Tax Cases

Tax Case	Official Reporter	Unofficial Reporter
Tax Court Regular	U.S. Board of Tax Appeal Reports (1924-1942) (KF6324.A512) U.S. Tax Court Reports (1943-2015) (KF6324.A513)	CCH Tax Court Reporter (vol. 2)(KF6324.A515) RIA Tax Court Reports (Thomson Reuters Checkpoint)
Tax Court Memorandum	There is no official reporter	CCH Tax Court Reporter (vol. 1) (KF6324.A515) CCH Tax Court Memorandum Decisions (KF6324 .A5153)
U.S. District Court	Federal Supplement (F.Supp., F. Supp 2d)*	United States Tax Cases** (USTC) (KF6324.A514) American Federal Tax Reports (AFTR)** *(KF6324.A5142) (Thomson Reuters Checkpoint)
U.S. Claims Court	United States Court of Federal Claims Reporter (Fed. Cl.) (1992-present) (KF125 .C6)*	United States Tax Cases** (USTC) (KF6324.A514) American Federal Tax Reports(AFTR)** (KF6324.A5142) (Thomson Reuters Checkpoint)
U.S. Circuit Court of Appeals	Federal Reporter (F.; F.2d; F.3d)*	United States Tax Cases** (USTC) (KF6324.A514) American Federal Tax Reports(AFTR)*** (KF6324.A5142) (Thomson Reuters Checkpoint)
U.S. Supreme Court	United States Reporter (U.S.) (KF101.A2), Lexis’ U.S. Supreme Court Reports, Lawyers’ ed. (KF101.L3), West’s Supreme Court Reporter (KF101.S8)*	United States Tax Cases** (USTC) (KF6324.A514) American Federal Tax Reports (AFTR)*** (KF6324.A5142) (Thomson Reuters Checkpoint)

*Westlaw has the cases in the original format from the West print reporters. The full text of federal tax cases is available on Lexis, Westlaw and Thompson Reuters Checkpoint.

**The United States Tax Cases are published by CCH. The latest cases can be found in the U.S. Tax Cases Advance Sheets volume of the Standard Federal Tax Reporter (KF6366.C65).

***The O’Quinn Law Library has the archived American Federal Tax Reports (AFTR) until 1995. Thomson Reuters Checkpoint database contains current cases from this reporter.

D. Administrative Decisions

In addition to the statutes, regulations, and case law there are a number of administrative materials available from the IRS that a tax practitioner will need to utilize. The Revenue Rulings and Procedures will often refer to issues not adequately addressed by the code, regulations, or case law. While some of these materials including the IRS announcements and notices are purposely made available to the public, other materials are only accessible because of the Freedom of Information Act. Researching online databases is the best method of finding many of these materials. NOTE: The Cumulative Bulletins are now available from Hein Online and free on the Government Publishing Office’s FDsys database (https://www.gpo.gov/fdsys/)

TYPE	SAMPLE CITATION	SOURCE
Revenue Rulings	Rev. Rul. 2005-74	Internal Revenue Bulletin/Cumulative Bulletin (KF6301.A42)
Revenue Procedures	Rev. Proc. 2003-77	Internal Revenue Bulletin/Cumulative Bulletin (KF6301.A42)
Treasury Decisions	T.D. 6796	Internal Revenue Bulletin/Cumulative Bulletin (KF6301.A42) Federal Register
Private Letter Ruling	PLR 200712006	Online Databases
Technical Advisory Memoranda (TAM)	Technical Advice Memoranda 200240001	Online Databases
IRS Announcement/notices	Announcement 2003-8, 2005-5 IRB 12 Notice 2003-1; 2003-1 C.B. 257	Internal Revenue Bulletin/ Cumulative Bulletin (KF6301.A42)
Actions on Decisions	A.O.D. 1993-001	Online Databases
Chief Counsel Advice and Notices	_____________	Online Databases
General Counsel Memoranda	G.C.M. (39783)	Online Databases
Field Service Advice Memoranda	FSA 2000-31-033	Online Databases
Internal Revenue Manual	_____________	Online Databases CCH Internal Revenue Manual (KF6301.A6C66)
IRS Publications	IRS Publication 216	Online Databases IRS Web site

E. Legislative History

The law library contains a number of compiled legislative histories on major tax acts, which contain committee hearing transcripts, committee reports, and bills among other documents.

• The Deficit Control Act, Reams-McDermott (KF6222.119.A15 1986)
• Federal Deficit Control (P.L. 100-119) Reams-McDermott (KF6222.120.A15 1989)
• Legislative History of the Balanced Budget Act of 1997, Manz (KF6222.122.A15 2000)
• Revenue Act 1978 (KF6276.568.A15 1978)
• Revenue Reconciliation Act of 1993 (KF6276.5684.A15 1995)
• Tax Reform Acts from 1969, 1971, 1975, 1976, 1980, 1984, 1986, 1988

(KF6276.5566.A15 1991--KF6276.562.A15 1995)

• Internal Revenue Acts: Acts Amendatory of the Internal Revenue Code (KF6275.99.U54)
• U.S. Revenue Acts (KF6726 1979--KF6726 1985)

The ProQuest Congressional Database can be used for comprehensive legislative history research. The law library contains the CIS Congressional Information Services documents in microfiche (1970-2004), and Congressional Record debate in print and on the HeinOnline database. Congress.gov (https://www.congress.gov/) and GPO’s Federal Digital System (FDsys) (http://www.gpo.gov/fdsys/) provide more current legislative documents. HeinOnline and ProQuest Congressional are accessible through the terminals at the Law Library or through VPN access.

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International Tax

International tax largely focuses on bilateral tax treaties and model tax conventions. Often the tax treaties will deal with preventing double taxation and hiding assets offshore to avoid paying taxes.

• Rhoades and Langer-International Taxation and Tax Treaties

(KF6306.R48)

• Tax Treaties, CCH

(KF6306.C65)

• International Taxation, Isenbergh

(KF6419.I83 2005)

• Fundamentals of International Taxation(WG&L)

(KF6419.B49 2008)

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Tax Policy Institutes

These are annual tax institutes that publish the papers of tax scholars on a variety of tax topics.

15. Southern Federal Tax Institute

(KF6289.A2S69)

16. National Tax Association-Annual Conference

(KF6289.A2N3)

17. Institute on Federal Taxation-NYU

(KF6274.I95)

18. Tax Conference-Marshall Wythe School of Law College of William & Mary

(KF6289.A2 T3)

19. Annual Taxation Conference-Tulane

Tax Conference

(KF6289.A2 T8)

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Tax Research

The following resources are helpful for those who wish to further explore federal income tax research:

• Dykes, Christopher C. Federal Income Tax Law: a Legal Research Guide. Buffalo: W.S. Hein, 2010.

(KF240.L43 v. 55 Reference)

• Karlin, Barbara. Tax Research. Buffalo: 4th ed. Pearson Education, Inc. Upper Saddle River, NJ, 2009

(KF241.T38K37, Reference)

• Larson, Joni & Sheaffer, Dan. Federal Tax Research. Durham, NC: Carolina Academic Press, 2011.

(KF241.T38 L37 2011)

• Lowy, Peter. Legal Authorities in U.S. Federal Tax Matters—Research and Interpretation, Tax Management Portfolios (BNA), No. 100.

(KF6289.A1T35, available on BloombergLaw.com and BNA Tax and Accounting Center)

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Online Databases

The law library subscribes to a number of databases that provides information in the area of tax law in addition to the information available on Westlaw and LexisNexis. Thomson Reuters Checkpoint (formerly RIA Checkpoint), BNA Tax and Accounting, and Tax Analysts can be accessed through the Law Library’s Virtual Private Network (VPN) on the Law Library’s web site under Legal Databases. Westlaw and LexisNexis can be accessed directly through their website using issued passwords.

A. Thomson Reuters Checkpoint (http://www.law.uh.edu/libraries/)

1. Features

• Find by Citation
• Keyword Search
• Browse with Table of Contents
• Searching more sophisticated than CCH because RIA recognizes Boolean search terms and quotation marks

2. Sources

Editorial Materials

• Citator 2d (RIA)
• Federal Tax Coordinator (RIA)
• United States Tax Reporter with Annotations (RIA)
• United States Tax Reporter with Explanations (RIA)

Primary Source Materials

• Code, Regulations, Committee Reports
• Current Pending/Enacted Legislation
• Federal Tax Cases

Archive Materials

• Collection begins in 1991

B. Lexis Advance

1. Primary Sources

• United States Code Service (USCS), Internal Revenue Code
• Code of Federal Regulations (CFR), Treasury Regulations
• Letter Rulings & Technical Advice Memos
• IRS Cumulative Bulletin and Internal Revenue Bulletin
• IRS General Counsel Memos
• Actions on Decisions and Technical Memos
• Tax Analysts-Worldwide Tax Treaties

2. Treatises

• Tax Analysts Tax Notes, Tax Notes Today, State Tax Today, and Worldwide Tax Daily
• Rhoades & Langer U.S. International Taxation & Tax Treaties
• New York University Annual Institute on Federal Taxation
• Rabkin & Johnson, Federal Tax Guidebook
• Tax Controversies: Audits, Investigations, Trials

3. Lexis Advance Tax

Lexis Advance Tax is a new tool, available on Lexis Advance, which allows the user to search for primary and secondary sources of tax law all from the same page. This is accessible by clicking the downward arrow at the top left of the main Lexis Advance search page and clicking “Lexis Advance Tax.” Users can also easily locate various tax documents with a citation by using the “Get a Document” tab from the Lexis Advance tax page.

C. Bloomberg BNA Tax and Accounting Center (Tax Management Portfolios)

1. Expert Analysis (Tax Portfolios)

• U.S. Income Portfolios
• Estates, Gifts, Trusts Portfolios
• Foreign Income Tax Portfolios
• State Income Tax Portfolios
• U.S. Tax Overview

2. News/Current Awareness

• U.S. Daily Tax Report
• U.S. Tax Management Memorandum
• U.S. Weekly Report

3. Primary Sources

• Internal Revenue Code
• Treasury Regulations
• IRS Proposed Regulations
• Treasury Decision Preambles
• IRS Documents
• Federal Tax Cases

D. Bloomberg Law

NOTE: All law students and faculty now have access to the Bloomberg Law database, by visiting http://about.bloomberglaw.com/

and clicking “Register for a Law School Account.” Fill out the information including your “UH” e-mail address.

You will be sent a userid and password for access.

1. Primary Sources

• Internal Revenue Code
• Final Temporary and Proposed Regulations
• Tax Cases
• Revenue Rulings
• Revenue Procedure
• IRS Releases
• U.S. Tax Treaties

2. Secondary Sources

• Bloomberg BNA Tax Management Portfolios
• Bloomberg BNA Law Reports
• PLI Circular 230 (Rules of Practice) Deskbook
• Select Journals and Treatises
• News and current awareness features such as the Bloomberg Tax News page.

Bloomberg Law contains a tax practice page by selecting the “Practice Centers” tab at the top of the main page and then selecting “tax” from the drop-down menu.

This will make primary and secondary tax sources available on Bloomberg Law.

E. Westlaw

1. Primary Sources

• Internal Revenue Code
• Final Temporary and Proposed Regulations
• Tax Cases
• Revenue Rulings
• Revenue Procedure
• Combined IRS Releases

2. Secondary Sources

• WG&L (Warren, Gorham & Lamont) Treatises
• WG&L Journals
• Citator 2d
• United States Tax Reporter
• Federal Tax Coordinator 2d.
• Mertens, Federal Income Tax

3. Tax Resources Page

• From the main page, select the “topics” tab and then click “tax” from the list. This will compile

the primary and secondary sources available on Westlaw.

4. Tax Practice Page

• Provides access to tax sources available on Westlaw and organizes them on one screen for easy access
• Allows you to search primary and secondary tax sources simultaneously
• Allows you to access “Keycite for Tax” citator
• “Find or KeyCite a Tax Document” allows you to use a citation to find a specific document and to check to make sure that it is current

F. TaxNotes.com

(http://www.law.uh.edu/libraries/)

NOTE: University of Houston Law Center faculty, staff, and students will need to register for access to Taxnotes.com by visiting tax notes.com. You will need to log on either using the law library’s VPN or use your computer on campus when accessing this database for the first time. Afterward, you will be able to access this from home, without using the VPN.

1. TaxNotes.com provides federal, state, and international tax news, financial news as well as information on tax treaties. Our subscription includes electronic access to Tax Analysts Tax Notes Today, Financial Reporting Watch, State Tax Notes Today, Worldwide Tax Daily, and International Tax Treaties.

2. Tax Notes Today provides the latest federal income tax news. You can search current news and archives from 1987 until present. Search features include finding articles by code section and subject area. Commentary and analysis can be searched by author, subject, or title of the article.

3. Financial Reporting Watch provides current financial news, tax disclosures by company and industry, and includes an archival search feature.

4. State Tax Today provides access to the most current state tax news from all fifty states. You can search articles by state and subject area. Contents and highlights from the current edition are available as well as the archives from 1987 until present.

5. Worldwide Tax Daily includes tax news from around the world and will allow you to find news by nation and subject area. Worldwide Tax Treaties features a quick treaty locator and will enable you to select from different nations and locate tax treaties available. You can search for all types of treaties between the United States and other nations and also retrieve legislative history for treaties. This database contains information on tax treaty conventions.

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SOURCE

Karlin, Barbara. Tax Research. 4^th ed. Pearson Education, Inc. Upper Saddle River, NJ 2009.

Compiled by Chris Dykes,

Reference/Research Librarian

Updated August 27, 2016