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

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Federal Tax Research

Chuck Marcus

Head Reference Librarian

Hastings Law Library

415-565-4838

marcusc@uchastings.edu

  • August 24th, 2010

  • Basics of Federal Tax Research

  • Electronic Resources

  • Academic Tax Research


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Tax Research: Primary Sources

A. Statutory

Internal Revenue Code = IRC

Un-codified Provisions

Current, Repealed, and Pending Legislation


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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]


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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]


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Tax Research: Primary Sources

C. Administrative

  • Federal Tax Regulations

  • Final, Temporary and Proposed

  • Treasury Decisions


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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)


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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


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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


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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 ]


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Tax Research: Secondary Sources

B. Annotated Tax Services [Arranged By Code Section]

Standard Federal Tax Reporter (CCH)

United States Tax Reporter (RIA)


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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)


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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