federal tax research
Download
Skip this Video
Download Presentation
Federal Tax Research

Loading in 2 Seconds...

play fullscreen
1 / 12

Federal Tax Research - PowerPoint PPT Presentation


  • 325 Views
  • Uploaded on

Federal Tax Research. Chuck Marcus Head Reference Librarian Hastings Law Library 415-565-4838 [email protected] August 24th, 2010 Basics of Federal Tax Research Electronic Resources Academic Tax Research. Tax Research: Primary Sources. A. Statutory Internal Revenue Code = IRC

loader
I am the owner, or an agent authorized to act on behalf of the owner, of the copyrighted work described.
capcha
Download Presentation

PowerPoint Slideshow about 'Federal Tax Research' - Solomon


An Image/Link below is provided (as is) to download presentation

Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author.While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server.


- - - - - - - - - - - - - - - - - - - - - - - - - - E N D - - - - - - - - - - - - - - - - - - - - - - - - - -
Presentation Transcript
federal tax research
Federal Tax Research

Chuck Marcus

Head Reference Librarian

Hastings Law Library

415-565-4838

[email protected]

  • August 24th, 2010
  • Basics of Federal Tax Research
  • Electronic Resources
  • Academic Tax Research
tax research primary sources
Tax Research: Primary Sources

A. Statutory

Internal Revenue Code = IRC

Un-codified Provisions

Current, Repealed, and Pending Legislation

tax research primary sources3
Tax Research: Primary Sources

B. Judicial

Trial Courts

a. Tax Court [TC; TCM; TC Mem Dec]

b. U.S. District Court [Fed Supp; AFTR; USTC]

c. U.S. Court of Federal Claims [Fed Cl; AFTR; USTC]

tax research primary sources4
Tax Research: Primary Sources

B. Judicial

Appellate Review

a. U.S. Court of Appeals [Fed 3d; USTC;AFTR]

b. U.S. Supreme Court [U.S.; AFTR; USTC]

tax research primary sources5
Tax Research: Primary Sources

C. Administrative

  • Federal Tax Regulations
  • Final, Temporary and Proposed
  • Treasury Decisions
tax research primary sources6
Tax Research: Primary Sources

C. Administrative

IRS Rulings and Pronouncements

a. Revenue Rulings [Rev. Rul.]

b. Revenue Procedures [Rev. Proc.]

c. Letter Rulings:

Private Letter Rulings [PLR]

Determination Letters

Technical Advice Memoranda [TAM]

d. Other Guidance – see the Inventory of IRS Guidance Documents- A Draft, 88 Tax Notes 305 (2000)

legislative histories
Legislative Histories

B. Legislative History Documents

1. Committee Reports

a. House Ways and Means Committee

b. Senate Finance Committee

c. Joint Conference Committee

2. Joint Committee on Taxation

The Blue Book

tax treaties
Tax Treaties

A. Background

1. Primarily to eliminate or reduce double taxation for taxpayers.

2. Treaties have the force of statutes.

3. Treaty histories

4. I.R.S. Publication 901 - U.S. Tax Treaties: Good overview of current U.S. tax treaties. http://www.irs.gov/pub/irs-pdf/p901.pdf

tax research secondary sources
Tax Research: Secondary Sources

A. Treatises

Bittker & Lokken, Federal Taxation of Income Estates and Gifts, Rev 3d ed. [KF6335 .B57 2005]

Bittker & Eustice, Federal Income Taxation of Corporations and Shareholders, 7th ed. [KF6464 .B5 2000 ]

McKee, Nelson & Whitmire, Federal Taxation of Partnerships and Partners, 4th ed. [KF6452 .M3 2007 ]

Peschel, Federal Taxation of Trusts, Grantors, and Beneficiaries, 3d ed., [KF6443 .P4 1997 ]

tax research secondary sources10
Tax Research: Secondary Sources

B. Annotated Tax Services [Arranged By Code Section]

Standard Federal Tax Reporter (CCH)

United States Tax Reporter (RIA)

tax research secondary sources11
Tax Research: Secondary Sources

C. Topical Tax Services [Arranged By Subject]

Tax Management Portfolios (BNA)

RIA Federal Tax Coordinator 2d

2010 Master Tax Guide (CCH)

tax research current awareness publications
Tax Research: Current Awareness Publications

A. CCH Federal Tax Weekly

B. Tax AnalystsTax Notes Weekly and Tax Notes Today

C. BNA

Weekly Tax Report and Daily Tax Report

D. RIA

Tax Watch (daily) and Federal Taxes Weekly

ad