SOURCES OF INFORMATION FOR FEDERAL TAX RESEARCH
- INTRODUCTION
This guide provides materials useful in researching tax problems. All titles are located on the 1st Floor of the MLIC unless otherwise specified. Note: There is no longer a separate Tax Collection, tax materials are now located by call number with the rest of the classified treatise materials on the 1st Floor.
Abbreviations used are:
- Gov.Doc. = Government Documents Collection Located on the 1st Floor of the MLIC
- Ref = Reference Collection - 2nd floor
- CCH = Commerce Clearing House
- CCH Tax Research Network = electronic library of tax materials available through the MLIC homepage/Research Tools/Electronic Subscriptions
- CIS = Congressional Information Service
- First Gov = Website linking citizens to government information for on the www.
- GPO = Government Printing Office
- GPO ACCESS = Government Printing Office links to government information on the www available through the MLIC homepage or http://www.gpoaccess.gov/index.html
- Hein Online available through the MLIC homepage/Research Tools/Electronic Subscriptions
- LexisNexis = LexisNexis Publications
- LexisNexis Congressional - Index to Congressional Doc. 1789-present plus many full-text documents since the 104th Congress - Available on MLIC homepage
- LEXIS = Computer Assisted Legal Research product
- MLIC = Mabee Legal Information Center
- RESERVE = Materials located behind the Circulation Desk at the entrance to the MLIC
- READY REFERENCE = Materials located behind the Reference Desk at the MLIC entrance
- THOMAS= U.S. Congress links to congressional information available on the www. Access on the MLIC Homepage or at http://thomas.loc.gov
- West = Westgroup Publishing
- Internal Revenue Code -
Current Code is the 1986 Internal Revenue Code as amended.
- United States Code, Title 26 (GPO) -- Federal materials - 2nd Floor
- United States Code Annotated, Title 26 (West)-- Federal materials- 2nd Floor
- United States Code Service, Title 26 (Lexis) -- Federal materials- 2nd Floor
Loose-leaf services republish the text of the Code, as well as regulations, digests of decisions, rulings and commentary
- Standard Federal Tax Reporter (CCH) KF/6285/.C67
- Tax Coordinator 2nd (RIA) KF/6285/.F332
LEXIS and WESTLAW have available full text files of the U.S. Code including Title 26. Both services have available online updating of statutory information.
CCH TAX RESEARCH NETWORK product includes statutes as well as many other sources of tax information and is available through the MLIC homepage on all the public terminals.
GPO ACCESS available through the MLIC homepage or http://www.gpoaccess.gov/index.html
- IRS Regulations (Final regulations are also called Treasury Regulations)
Code of Federal Regulations, Title 26 (GPO)
- Current issues -- Federal materials - 2nd Floor
- Earlier issues -- Gov.Doc. AE/2.106: -1st Floor
- LEXIS and WESTLAW since 1984
- CCH TAX RESEARCH NETWORK
- Hein Online (Contents include 1938-1986, 2005-2007)
- E-CFR http://ecfr.gpoaccess.gov/
- LexisNexis Congressional (Available on the public terminals)
Federal Register (GPO)
- Current paper issues -- Federal materials - 2nd Floor
- Earlier paper issues -- Gov.Doc. AE/2.106:
- LEXIS and WESTLAW since 1980
- Federal Register online http://www.gpoaccess.gov/fr/index.html
- Hein Online (Contents include v. 1- current)
- LexisNexis Congressional (Available on the public terminals)
Refer to the Federal Register for changes or additions since the last Code of Federal Regulations revision or use E-CFR.
Internal Revenue Bulletin (I.R.B.) (GPO) - KF/6282/.A2/I495
The I.R.B. issues are consolidated into the Cumulative Bulletin (C.B.) (GPO) KF/6282/.A2/I495.
These sources are available on LEXIS and WESTLAW and CCH TAX RESEARCH NETWORK
Note : Neither the I.R.B. nor the C.B. reprint all regulations currently in force.
Most of the commercial loose-leaf services have up-to-date IRS regulations arranged by Internal Revenue Code section or by subject.
- Standard Federal Tax Reporter KF/6285/.C67
- Tax Coordinator 2nd (RIA) KF/6285/.F332
- Internal Revenue Service Rulings, Decisions, Procedures and Pronouncements (including General Counsel Memoranda, Actions on Decisions, Internal Revenue Manual).
LEXIS, WESTLAW and CCH TAX RESEARCH NETWORK include these materials, check each service for coverage. Print and microform resources are referenced below. All are located on the 1st Floor in the classified treatise materials.
Revenue Rulings and Revenue Procedures (Prior to 1953, the names of revenue rulings vary.)
- Recent - Internal Revenue Bulletin KF/6282/.A2/I495
- Older - Cumulative Bulletin KF/6282/.A2/I495
- Letter Rulings - IRS Letter Rulings (CCH) - 1977-1986 Microfiche - 1986-1997 KF/6289/.A353
- Technical Advice Memorandum - IRS Letter Rulings - 1977-1986 Microfiche - 1986-1997 KF/6289/.A353
- Court Decisions
United States Tax Court (TC) Decisions - LEXIS, WESTLAW and CCH TAX RESEARCH NETWORK contain these cases. The U.S Tax Court has it's own web site http://www.ustaxcourt.gov which provides information on the court, a searchable database of opinions back to January 1, 1999 and a link for the current day's opinions. Print and microform sources are referenced below. All print and microform sources listed are located on the 1st Floor.
- Recent TC Regular and Memorandum Decisions
- Tax Court Reported and Memorandum Decisions KF/6280/.A2/P634
- Older TC Regular Decisions (1924-1942)
- U.S. Board of Tax Appeals (GPO) KF/6280/.A2/T36
- Newer TC Regular Decisions (1942- )
- Tax Court of the U.S. Reports (GPO)KF/6280/.A2/T373
- TC Memorandum Decisions
- 1928-to date Tax Court Memorandum Decisions KF/6280/.A2/P633
- 1981-to date Microfiche (GPO) Govt. Docs. Ju11.7/2
- 1942-1985 Tax Court Memorandum Decisions (CCH) KF/6280/.A2/C73
IRS acquiescence or non-acquiescence in Tax Court decisions is announced in its Internal Revenue Bulletin/Cumulative Bulletin and Bulletin Index/Digest System. The CCH and RIA citators also provide this information. Note ( Print RIA citator was last updated in 1997.)
- Tax Court Rules
- Tax Court of Rules of Practice
- 26 USC, fol. Section 7453
- CCH TAX RESEARCH NETWORK
- Tax Court Digest KF/6280/.A2/T383 - Until the publication was suspended in 1978, this service printed digests of all regular Tax Court decisions as well as memorandum decisions which were appealed.
- Decisions of other Federal courts on Federal taxation.
- LEXIS, WESTLAW, CCH TAX RESEARCH NETWORK, contain tax cases from all jurisdictions, check each service for database information. Print sources listed and located on 1st Floor.
- Recent - Standard Federal Tax Reporter/U.S. Tax Cases Advance sheets volume (CCH) KF/6285/.C67
- Older
- U.S. Tax Cases (CCH) KF/6280/.A2/C63
- American Federal Tax Reporter 2d KF/6280/.A2/A5
- Legislative Histories
The Law Library has the materials - Congressional bills, hearings, prints, reports, documents, Congressional Record and the Weekly Compilation of Presidential Documents/Public Papers of the Presidents, which are used to construct legislative histories. For assistance in researching legislation see a Reference Librarian.
Congressional Bills
- 96th Congress to date (GPO) - MLIC receives in microfiche. As of 107th Congress bill will only be accessible through electronic sources such as Thomas, the Congressional Universe, LEXIS, or WESTLAW.
- 82d - 95th Congresses (CIS) - Oklahoma State Library, OKC can supply documents through interlibrary loan.
- 104th Congress-to date - THOMAS available on the MLIC Homepage or at http://thomas.loc.gov
- LEXIS and WESTLAW -- Check for coverage
Prints, Hearings, Documents, Reports
- 1970 to date (CIS) - MLIC has in microfiche
- Prior to 1970 (CIS) - Oklahoma State Library, OKC can supply microfiche of documents through interlibrary loan.
- McFarlin Library (TU) has many volumes of the original Serial Set which includes documents and reports only. McFarlin Library also has selected hearings and prints in its Government Documents area.
- 104th Congress-to date - THOMAS available on the Law Library Homepage or at http://thomas.loc.gov
- U.S. Code Congressional and Administrative News - Selected Congressional publications reprinted - located in Federal materials on the 2nd Floor.
- LEXIS and WESTLAW -- Check for coverage
Joint Committee on Taxation
- Committee charged with investigating and reporting upon efficiency of operation of the Federal system of income and other internal revenue taxes. Web site contains information on the committee, full-text committee publications since 1998 and citations of publications back to 1981. Publications are searchable. Site address is http://www.jct.gov/
Standard Federal Tax Reporter (CCH) References and summarizes legislative history documents.
Congressional Record
- The MLIC has the Congressional Record from its beginning. Some volumes are in microform, some are in print.
- McFarlin Library also has older print volumes of the Congressional Record.
- 1985-to date (Daily Edition) -- LEXIS and WESTLAW
- 104th Congress-to date - THOMAS available on the MLIC Homepage or at http://thomas.loc.gov
- Hein Online Federal Legislative History Library
Following are sources of compiled legislative histories:
- Seidman, Jacob Stewart. Legislative History of Federal Income and Excess Profits Tax Laws, 1953-1939. KF/6355.8/.S34/1954
- Seidman, Jacob Steward. Seidman's Legislative History of Excess Profits Tax Laws, 1946-1917. KF/6472/.S34/1947
- Tax Management: Primary Sources KF/6365 (Last updated 1996)
- Legislative History of the Internal Revenue Code of 1954 KF/6335/.A315/A15/1967
- Cumulative Changes in the Internal Revenue Code of 1954 as amended, 1954- Statutory and regulatory history. KF/6277
- Barton's Federal Tax Laws Correlated - Comparison of the language of each section of the Revenue Acts enacted from 1913-1953. KF/6334/.A3/1968
The LEXIS Legis file contains full text of committee reports relating to tax acts since the 83rd Congress, 2d Session (1954) but does not contain hearings, debate or other publications which comprise a complete legislative history.
Bills in the current Congress are available full text on LEXIS, WESTLAW, THOMAS, and LexisNexis Congressional. The Law Library receives Congressional bills on microfiche. Status of current Congressional bills may be tracked in either LEXIS, WESTLAW, THOMAS or in the LexisNexis Congressional.
- Loose-leaf services
One of the quickest ways to find new decisions and rulings is through commercially published loose-leaf services and frequently updated tax treatises. These materials provide current developments plus explanatory information together with the text of the Code.
- Federal Estate and Gift Tax Reporter KF/6571/.A8/C65 (Also available on the CCH TAX RESEARCH NETWORK)
- Federal Excise Tax Reporter (KF/6600/.A6/C65)
Also available on the CCH TAX RESEARCH NETWORK
- Federal Tax Coordinator 2nd KF/6285/.F332
- Federal Tax Service - No longer in print format only available in CCH TAX RESEARCH NETWORK
- Inheritance, Estate, & Gift Tax Reporter KF/6571/.A8/C655
- Standard Federal Tax Reporter KF/6285/.C67 Also available on the CCH TAX RESEARCH NETWORK
- Tax Management Portfolios - U.S. Income Portfolios available online. Access through MLIC homepage, Research Tools, Electronic Subscriptions. * U.S. Income Portfolio series available in print. KF/6289/.A1/T35
- Indexes to Tax Articles
- Current Law Index/LEGALTRAC - Paper copies of Current Law Index located in the Reference area. Also available on LEXIS and WESTLAW as Legal Resource Index. Electronic access to LegalTrac is available through the MLIC homepage.
- Federal Tax Articles KF/6285/.F33
- Index to Federal Tax Articles KF/6271/.G64
- Index to Legal Periodicals - Paper copies of located in the Reference area. Also available on LEXIS, WESTLAW.
- IRS Bulletin Index-Digest System KF/6282/.A2/I4952
- Citators
- Shepard's online in Lexis
- Standard Federal Tax Reporter KF/6285/.C67
- Also available on CCH TAX RESEARCH NETWORK
- Publications of the Internal Revenue Service
- CCH TAX RESEARCH NETWORK
- The Internal Revenue Service publishes a series of print tax information publications. These are shelved in the Gov.Doc. section of the MLIC at T 22.44/2:
- IRS Website - http://www.irs.gov
- Hornbooks and Treatises
- Federal Income Tax: Examples and Explanations by Joseph Bankman, et al. 5th ed. Apen, 2008. KF/6369/.B36/2008
- Federal Income Taxation, a Law Student's Guide to the Leading Cases and Concepts. 10th ed. Marvin Chirlstein. Foundation, 2005. RESERVE/KF/6369/.C43/2005
- The law of federal income taxation by Joshua D. Rosenberg and Dominic L. Daher. Thomson/West, 2008. RESERVE/KF/6369/.R673/2008
- Master Tax Guide. Commerce Clearing House. Updated annually. KF/6285/.C672
- Principles of Federal Income Taxation of Individuals by Daniel Q. Posin. 7th ed., Thomson/West, 2005. RESERVE/KF/6369/.P67/2005
- Questions and Answers: Federal Income Tax by David L. Cameron. LexisNexis, 2004. RESERVE/KF/6369.5/.C36/2004
- Taxes in Paradise: Developing Basic Income Tax Concepts by Richard L. Haight. 2nd ed. Hein, 2005 KF/4505.4/.H35/2005
- Nutshells
- Federal Estate and Gift Taxation in a Nutshell. 6th ed. John McNulty. West, 2003. RESERVE/KF/6572/.Z9/M3/2003
- Federal Income Taxation of Corporations and Stockholders in a Nutshell. 6th ed. Karen C. Burke. West, 2007. RESERVE/KF/6465/.S58/2007
- Federal Income Taxation of Individuals in a Nutshell. 6th ed. John McNulty. West, 1999. RESERVE/KF/6369.3/.M3/1999
- International Taxation.7thed.Doernberg.West,2007. RESERVE/KF/6419/.Z9/D64/2007
- State and Local Taxation and Finance in a Nutshell. 3rd ed. Gelfand. West, 2007. RESERVE/KF/6720/.Z9/G45/2007.
- Tax Procedure and Tax Fraud. 3rd. Morgan. West, 2006. RESERVE/KF/6324/.Z9/M66/2006
- Research Guides
- Federal Tax Research: Guide to Materials and Techniques. 7th ed. Gail Richmond. Foundation, 2007. REF/KF/241/.T38/R5/2007
- Specialized Legal Research. Chapter 3 on Federal Tax Research. READY REF/KF/240/.S63
- Tax Research by Barbara H. Karlin. 3rd ed. Prentice Hall, 2006 KF/241/.T38/K37/2006
- Tax Research Techniques by Robert L. Gardner. 7th ed. Am. Inst. of Certified Public Accountants, 2005 KF/241/.T38/G35/2005
- U.S. Federal Tax Research by Peter A. Lowry. Tax Management, 2005 KF/6289/.A1/T35 no. 100 (Tax Management Portfolio; no. 100)
- Treaties
- LEXIS - Federal Tax Library (FEDTAX) has a treaty file (TREATY) containing full text of international reciprocal tax agreements released or adopted by the United Nations where the U.S. is one of the contracting parties. Coverage since 1984.
- CCH TAX RESEARCH NETWORK
- Internal Revenue Bulletin publishes treaties as they are ratified.
- Treaties in Force. KZ/235/.T74
- Forms
IRS forms and accompanying instructions can be found in:
- IRS Tax Forms Gov.Doc. T 22.51 Current binder
- IRS Homepage at http://www.irs.gov
Oklahoma State tax forms at http://www.oktax.state.ok.us
Tax loose-leaf services include sample forms for the current tax year. This Library retains forms which accompany loose-leaf services for some previous years, check the service for forms coverage.
- Helpful websites
- YAHOO! TAX CENTER - http://biz.yahoo.com/taxes/ Comprehensive collection of information sources on preparation and estimation. Contains a glossary, forms, and links to other resources on the Web
- AMERICAN BAR ASSOCIATION - SECTION OF TAXATION http://abanet.org/tax
- AMERICAN TAXATION ASSOCIATION - http://aaahq.org/ata/index.htm
- I.R.S. - http://www.irs.gov/
- TAX HISTORY PROJECT- http://www.taxhistory.org/ Interesting collection of information on the history of taxation in the United States from its beginning. Includes links to Presidential tax returns, historical graphs, cartoons, and a time line so that tax information about specific periods of time may be pinpointed.
- U.S. TAX COURT - http://www.ustaxcourt.gov/
- Study Aids
- Federal Income Tax by Frank J. Doti. Sum & Substance CD series. 5 CDs. West, 2004. RESERVE/KF/6369.3/.D68/2004
- Federal Income Tax by Cheryl D. Block. Law School legends series. 6 CDs. BarBri, 2005. RESERVE/KF/6369/.B66/2005
Rev. 2/08