Tax Research.

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Presentation transcript:

Tax Research

Primary Materials Federal Tax Legislation IRS CODE (Title 26 USC) Use Lexis or Westlaw USCA or USCS

Federal Regulations (Treasury Regs) Title 26 CFR Lexis or Westlaw http://www.gpoaccess.gov/cfr/index.html (FREE!!) Final Regulations: Legally Binding Temporary regulations: Effective upon publication in the Fed. Register. Valid no more than 3 years Proposed: Do not become valid until after comments and testimony have been received and reviewed. Temporary & final regs are initially published as Treasury Decisions (TD)

Tax Cases U.S. Tax Court Court only hears federal tax cases Issues 2 types of decisions Regular (reported) Memorandum http://www.ustaxcourt.gov/

Official IRS Publications Internal Revenue Bulletin / Cumulative Bulletin Revenue Rulings Revenue Procedures and Procedural Rules www.irs.gov Tax Professionals Codes, Regs, & Guidance

Loose-leafs Combine the Internal Revenue Code and IRS regulations with extensive commentary and annotations Still published in book format, updated on a weekly basis. Many are now available in an Online format, but it is good to understand the book structure when searching the online format.

CCH Standard Federal Tax Reporter Paper: WU LAW Stacks KF6285 .C65 Organized by code section Online: http://washburnlaw.edu/library/electronicresources/index.php CCH Tax Research Also in the database Primary materials (cases, regulations, legislation, bulletins) Other secondary sources Tools

United States Tax Reporter Paper: WU LAW STACKS KF6600 .U541 Organized by code section Online: RIA Checkpoint Also includes All Primary sources Federal Tax Coordinator Organized by topic Includes client letters, tax checklists, etc.

BNA Tax Management Portfolios Paper: WU LAW STACKS KF6289.A1 T35 In depth analysis of various tax areas Online: BNA Tax Management Library Available only on Campus Contains all Primary materials Includes letters to clients, forms. Database is difficult to navigate: View the Library Tour.

Free Websites http://www.irs.gov/businesses/index.html http://smallbusiness.findlaw.com/taxation/