1. Tax Research

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

3. Federal Regulations (Treasury Regs)
Title 26 CFR
Lexis or Westlaw
(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)

4. Tax Cases U.S. Tax Court Court only hears federal tax cases
Issues 2 types of decisions
Regular (reported)
Memorandum

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

6. 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.

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

8. 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.

9. 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.

10. Free Websites http://www.irs.gov/businesses/index.html