Federal tax law is made up of both primary and secondary sources. The three branches of government create primary authority, which consists of statutory law, case law, and regulations. Secondary sources of tax law include unofficial publications, such as treatises and articles. As with all secondary sources, these materials help to locate, explain, analyze and interpret the primary authorities.
This Research Guide covers both sources of tax law and was created to help facilitate the tax research process. Specifically, this Research Guide covers the following resources.
- Internal Revenue Code, including Federal Register, Code of Federal Regulations, and United States Code sources.
- Judicial Sources, i.e., reporters (including American Federal Tax Reports, Reports of the U.S. Board of Tax Appeals, Tax Court Summary Opinions, and United States Tax Cases).
- Agency Orders & Opinions, including Commissioner Delegation Orders, Private Letter Rulings, Treasury Decisions, Comptroller General Opinions, and Executive Orders.
- Memoranda & Announcements, including the Cumulative Bulletin, Internal Revenue Bulletin, Federal Register Announcements, IRS and Department of Treasury News Releases, Actions on Decisions, IRS Chief Counsel Advice and Notices, Field Attorney Advice, General Counsel Memoranda, and IRS Announcement Archives.
- Current Awareness, including Legal Periodicals, Tax Forums, Tax Analysts Tax Notes (Today and Weekly), and ALI materials on "How to Handle a Tax Controversy at the IRS and in Court."
- Legislative Process, including Making Tax Law and Joint Committee Explanations on Taxation.
- Guide, Manual & Tutorials, including the U.S. Master Tax Guide, the Internal Revenue Manual, and CALI Lessons.
You will find along the left-hand side of the screen instructions for electronic access and free electronic resources. On the right-hand side of the screen are links to Tax Law databases.