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Tax Loose-Leaf Services   Tags: federal, tax  

Follow this guide to locate primary federal taxation materials in major taxation loose-leaf services and more.
Last Updated: Nov 13, 2012 URL: http://libguides.law.du.edu/taxlooseleafservices Print Guide RSS Updates

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Database Access

 Many resources listed in these guides required University of Denver Sturm College of Law IP addresses for access. Other resources, such as Westlaw and LexisNexis require individual user accounts and passwords.

Free Online Resources

1040.com includes forms from current and past years for federal and state taxes and tax-related news.

Canada Revenue Agency. See information, services, and applications for Canada's tax and regulations.

Findlaw is the Tax Law Web Guide for databases, government agencies, journals, primary law sources, government documents, and other tax-related Web sites.

Graduate Tax Program - University of Denver Sturm College of Law. Browse degree and continuing education programs.

IRS GuideWire. Set up free e-mail alerts from IRS. Subscribers will receive the latest information about IRS Revenue Procedures, Revenue Rulings, Notices, and Announcements with links to PDFs of these IRS pronouncements before publication in the Internal Revenue Bulletin.

Internal Revenue Service. Find information to assist individuals, businesses, non-profit corporations, tax professionals, and others.

LawTRIO is a directory of law publications covering loose-leafs,  and more. (Note: Law school use only -- no wireless.)

Tax and Accounting Sites Directory provides links to tax, accounting, and payroll/human resources.

Tax History Project. Provides scholars, policymakers, journalists, and the general public with information about history of public finance.

The Tax Prophet. Attorney Robert L. Sommers deciphers the IRS Code for U.S. and foreign taxpayers.

United States Code. Search or browse the official federal statutes (Title 26: IRC) from GPOAccess.

United States Tax Court. The judicial forum for tax deficiency disputes as determined by the IRS Commissioner.

      

    Introduction

    Use tax loose-leaf services published by Bureau of National Affairs (BNA), Commerce Clearing House (CCH), and Thomson/Research Institute of America (Thomson/RIA) to locate the Internal Revenue Code (IRC) and other federal tax laws. These major tax publishers organize primary and secondary authorities into topical or subject formats. We  invite researchers to improve their skills by using step-by-step instructions outlined in this research guide.

    Find tax primary source citations to and/or full-text of the IRC, legislative histories, regulations, cases, and Internal Revenue Service (IRS) pronouncements such as: 

      • Announcements (Ann.)
      • General Counsel Memoranda (Gen. Couns. Mem.)
      • Private Letter Rulings (Priv. Ltr. Rul.)
      • Revenue Procedures (Rev. Proc.)
      • Revenue Rulings (Rev. Rul.)
      • Technical Advice Memoranda (Tech. Adv. Mem.)
      • Treasury Decisions (T.D.) 

    Locate full-text pronouncements in Internal Revenue Bulletin  (IRB) (current issues only) at Level 3 KF 6301 .A556, Internal Revenue Bulletin Online  (1996 to date), Cumulative Bulletin (CB) (1919 to date) at Level 3 KF 6301 .A555, and Cumulative Bulletin Online  (use HeinOnline 1919 to 2008). (Scroll to and click U.S. Federal Agency Documents, Decisions and Appeals.  Click I on banner and scroll to Internal Revenue Cumulative Bulletin.). See full-text print pronouncements in United States Tax Reporter: IRS Rulings transfer binders at Level 3 KF 6285 .P745 (1990 to date) and Federal Tax Coordinator 2d in Internal Revenue Bulletin Plus transfer binders at Level 3 KF 6285 .R472 IRB tr. bndr. (2005 to date). 

    Research secondary source citations to journal articles, newsletters, and treatises in loose-leaf services. Additional loose-leaf contents include editorial comments, explanations, and reports summarizing recent developments related to the topics or subjects covered. Other features are topical indexes, IRC tables, and finding lists. Consult the "how to use" section in volume 1 for information on publication scope, organization, and indexing.

    Use finding aids called citators for judicial history of a court case and subsequent primary/secondary references. (CCH and Thomson/RIA provide citators as part of their tax services.)

    Publishers keep services current by sending weekly, biweekly, or monthly updates and supplements to subscribers. Updates are interfiled and outdated pages removed without jeopardizing the overall organization of the publication.

        
       

      Print References:

      • Federal Tax Research, 8th edition. By William A. Raabe, et al. Mason, Ohio: South-western Cengage Learning, 2009. Law-Level 2 Reference Desk KF 6288 .R33 2009. See "Glossary." (Revised edition of West's Federal Tax Research, 6th edition.)
      • Federal Tax Research: Guide to Materials and Techniques, 8th edition. By Gail Levin Richmond. New York: Foundation Press, 2010. Law-Level 2 Reference Desk KF 241 .T38 R5 2010. See Chapter 13: Looseleaf Services, etc.
      • Fundamentals of Legal Research, 9th edition. By Steven M Barkan, et al. New York: Thomson Reuters/Foundation Press, 2009. Law-Level 2 Reference Desk KF 240 .J3. See Chapter 25: Federal Tax Research.
      • Specialized Legal Research. (Hazelton, Penny A., ed.) Austin: Aspen Publishers, loose-leaf. Law-Level 2 Reference Desk KF 240 .S69 1987. See Chapter 3: Federal Income Taxation by Mary A. Hotchkiss. 
      • Tax Research, 2nd edition. By Barbara H. Karlin. Upper Saddle River, NJ: Prentice Hall, 2003. Law-Level 2 Reference Desk KF 6288.K37 2003. See Chapter Five: How to Discover Relevant Primary Authority: Using Reference Services and Other Secondary Sources.
      • West's Federal Tax Research, 8th edition. See Federal Tax Research, 8th edition, above.
      • West's Federal Tax Research, 6th edition. By William A. Raabe, et al. Mason, Ohio: Thomson/South-Western, 2003. Law-Level 3 KF 6288 .R33 2003. See "Glossary."
      • West's Federal Tax Research, 5th edition. By William A. Raabe, et al. Cincinnati: South-Western College Pub., 2000. Law-Level 3 KF 6288 .R33 2000. See "Glossary."
      • West's Federal Tax Research, 3rd edition. By William A. Raabe, et al. Minneapolis/St. Paul: West Pub. Co., 1994. Law-Level 3 KF 6288 .R33 1994. See "Glossary."

       This research guide has been adapted from tax materials in the above references.

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