Tax Law Resources

Paul D. Callister, JD, MSLIS

Library Director and Associate Professor of Law

• Federal Tax Hierarchies and Transactional Law Research

• Thinking about Legal Research Problems

Electronic Subscription Services

Mega Tax Subscription Services

• CCH Tax Research Network at http://tax.cchgroup.com/primesrc/bin/highwire.dll?ult=p&tpl=dr_login.tpl& (individual password)

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• LexisNexis at http://lawschool.lexis.com/ (individual password)

On the Search . . .  Sources page go to Legal > Area of Law - By Topic > Taxation

 

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• RIA Checkpoint

          Click here  to access RIA Checkpoint without user name and password (UMKC only) 

 

Click here to request individual RIA Checkpoint user name and password (UMKC Law Students and Faculty only) (use to customize RIA and for home use).  Login to Checkpoint (with individual password).

 

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• Westlaw at http://lawschool.westlaw.com/ (individual password)

   

  On Directory page go to Topical Materials by Area of Practice > Taxation

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Other Helpful Subscription Services (from the Library's Subscription Databases Page)

• Congressional Universe

• Social Science Research Network

  • Register with UMKC but not note that law school has a subscription (which can be used to avoid charges for access)

  • Accounting, Economic, Finance Law, and Social Science working papers and abstracts

  • May post working papers as well as access them

• Statistical Universe

• LLMC Digital Law Library Collection

  •  90,000 legal volumes are being digitally scanned

  • Currently only a fraction of the collection is available digitally

  • Federal materials are being scanned (which include several good tax sources).

Our Collection

Flag Ship Services 

• Standard Federal Tax Reporter (CCH) (code, legislative history, regs, annotations, explanations) (KF6365 .C62) (available online at CCH Tax Research Network)
• United States Tax Reporter (RIA) (code, legislative history, regs, rulings, annotations, explanations written by RIA editors) (KF6285 .P7 1992) (available online at RIA Checkpoint)
• Federal Tax Coordinator (RIA) (topical looseleaf of tax law focused on practitioners)(KF6285 .F42) (available online at RIA Checkpoint)
• Mertens Law of Federal Income Taxation (code, legislative history, regs, procedures, rulings, notices, commentary) (KF6365 .M4) (available on Westlaw -- All Databases > Topical Materials by Area of Practice > Taxation  > Law of Federal Income Taxation (Mertens))
• BNA Tax Management Portfolios (portfolios include Estate, Gifts & Trusts, Foreign Income, and U.S. Income) (KF6289 .A1 T351 and KF6289 .A1 T352) (no online access)

Tax Guides

• U.S. Master Tax Guide (CCH) (KF6272.5 .C59) (available online at CCH Tax Research Network)
• RIA Federal Tax Handbook (KF6285 .F433) (available online at RIA Checkpoint)

Previous Years (Codes and Print Services)

• Standard Federal Tax Reporter (CCH) (basement) (HIST KF6365 .C62)
• United States Code Annotated, Title 26 (basement) (HIST KF62 1927 .W45)

Recent and/or Pending Legislation, Regulations, Rulings or Notices

• Internal Revenue Bulletin & Cumulative Bulletin (KF6282 .A2) (available through online vendors and on the Web at www.irs.gov/individuals/lists/0,,id=98200,00.html )
• Standard Federal Tax Reporter (CCH) (KF6365 .C62) (available online at CCH Tax Research Network)
• United States Tax Reporter (RIA) (KF6285 .P7 1992) (available online at RIA Checkpoint)

Legislative History

• Cumulative Bulletin (KF6282 .A2) (available through online vendors and on the Web at www.irs.gov/individuals/lists/0,,id=98200,00.html )
• Standard Federal Tax Reporter (CCH, 1954)  (KF6365 .C62) (available online at CCH Tax Research Network)
• Internal Revenue Acts of the United States, 1950-1951: Legislative Histories, Laws, and Administrative Documents (KF6276 1982)
• Internal Revenue Acts of the United States: Revenue Acts of 1953-1972 with Legislative Histories, Laws and Congressional Documents (KF6275.8 1985)
• Legislative History of the 1954 Code (KF6335.A315 A15 1967)
• Tax Reform, 1978: a Legislative History of the Revenue Act of 1978, Congressional Hearings, Reports, Debates, Proceedings (KF6356.5 .A15 1978)
• Tax Reform 1984: A Legislative History of the Tax Reform Act of 1984 (KF6276.557 .A15 1985)

Tax Court Decisions

• Tax Court Memorandum Decisions (CCH) (bound volumes of older memo decisions) (KF6285 .C62) (available online at CCH Tax Research Network)
• Tax Court Reporter (CCH) (recent regular and memo decisions) (KF6285 .C6) (available online at CCH Tax Research Network)
• U.S. Board of Tax Appeals Reports (1924-42) (regular decisions) (KF6280 .A22)
• U.S. Tax Court Reports (GPO) (1943-date in print, also see fiche sets) (regular decisions) (KF6280 .A232)

Other Federal Courts Tax Decisions

• American Federal Tax Reports (1880-1957) (KF6285 .P72)
• American Federal Tax Reports, 2d Series (1958-date) (KF6285 .P72)
• Federal Claims Reporter (1992-date) (KF125.C5 U55)
• Federal Reporter (KF105 .F42)
• Federal Supplement (KF105 .F5)
• Standard Federal Tax Reporter (CCH)(for recent cases) (KF6365 .C62)
• U.S. Claims Court Reporter (1982-93) (KF125.C5 U55)
• U.S. Court of Claims Reports (1874-1982) (KF125 .C5)
• U.S. Reports (KF101 .U38) 
• U.S. Reports, Lawyer's Edition (KF101 .U4123)
• U.S. Supreme Court Reporter (KF101 .S82)
• U.S. Tax Cases (CCH) (KF6285 .C66)

Tax Treaties

• Cumulative Bulletin (KF6282 .A2) (Recent issues on http://www.irs.gov/)
• US International Taxation and Treaties (Matthew Bender) (KF6306 .R48 1996) (Also on Lexis -- Legal > Area of Law - By Topic > Taxation > Treatises & Analytical Materials > International > Matthew Bender(R) > Rhoades & Langer U.S. International Taxation & Tax Treaties)
• Tax Treaties (CCH) (KF6306 .C62) (available online at CCH Tax Research Network)
• U.S. Tax Treaties (GPO) (Basement T 22.44/2:901/ 1995)

Tax News & Current Developments

• Tax Notes (K24 .A97) (Also on Lexis -- Legal > Area of Law - By Topic > Taxation > Treatises & Analytical Materials > Federal > Tax Analysts > Tax Analysts Tax Notes Today )
• New York University Annual Institute on Federal Taxation (KF6289.A2 I52) (Also on Lexis -- Legal > Area of Law - By Topic > Taxation > Treatises & Analytical Materials > Federal > Matthew Bender(R) > New York University Annual Institute on Federal Taxation)
• Tax Management Weekly Report (BNA) (KF6272 .B55)

On the Web

Primary

Case Law

Federal

• Federal Supreme, Circuit Courts, Tax and Court of Claims www.law.cornell.edu/federal/opinions.html
• Federal Supreme,  Circuit, District (some), Bankruptcy, Court of Claims, Tax Court, US Court  of International Trade www.findlaw.com/casecode/
• LexisOne www.lexisone.com/legalresearch/lrfreecaselaw.html (no Tax Court or Court of Claims)
• Legal BitStream (search All Tax Cases) www.legalbitstream.com/
• Federal Courts  Finder www.law.emory.edu/FEDCTS/
• Pacer Service Center--Court Filings (Requires registration in advance) pacer.psc.uscourts.gov/

State

• State Cases and Codes (FindLaw) www.findlaw.com/casecode/state.html
• State Courts www.law.cornell.edu/opinions.html
• LexisOne (Free registration required) www.lexisone.com/legalresearch/lrfreecaselaw.html

Statutory Law & Legislative History

Federal

• US Code www4.law.cornell.edu/uscode/
• US Code Search (Findlaw) http://www.findlaw.com/casecode/uscodes/
• US Code (House of Rep. Site) http://uscode.house.gov/search/criteria.shtml
• US Tax Code Online www.fourmilab.ch/ustax/ustax.html
• Popular Name Table www4.law.cornell.edu/uscode/topn/
• Statutes at Large (1789-1873) memory.loc.gov/ammem/amlaw/lwsl.html
• Congressional Universe (subscription, UMKC only) web.lexis-nexis.com/congcomp
• Bills, Public, Legislation and Committee Hearings thomas.loc.gov/home/thomas.html
• Bills (GPO Gate Site) www.gpoaccess.gov/legislative.html
• Classification Tables (Code Sections Amended) http://uscode.house.gov/classification/tables.php
• National Archives and Records Administration search.nara.gov/
• Congressional Hearings on the Web http://www.lib.umich.edu/govdocs/hearings.html

• U.S. Government Agencies Directory www.lib.lsu.edu/gov/fedgov.html

• IRS http://www.irs.gov/

• Treasury Department www.ustreas.gov/

• Department of Treasury Offices  www.ustreas.gov/offices/index.html

• Office of Domestic Finance www.ustreas.gov/offices/domestic-finance/index.html

• Office of Economic Policy www.ustreas.gov/offices/economic-policy/index.html

• Office of Tax Policy www.ustreas.gov/offices/tax-policy/ . 

• US Congress Joint Committee on Taxation www.house.gov/jct/

• US House Committee on Ways and Means waysandmeans.house.gov/

• US Senate Committee on Finance finance.senate.gov/

• Office of Management and Budget www.whitehouse.gov/omb/

• ABA Tax Section . . . State Sites www.abanet.org/tax/sites.html#state
• Legal Information Institute--Listing by Jurisdiction  http://www.law.cornell.edu/states/listing.htmll
• LexisOne State Resource Locator www.lexisone.com/legalresearch/legalguide/states/states_resources_index.htm
• Missouri State Gov. Departments http://www.mo.gov/mo/govoffices.htm
• Missouri Department of Revenue www.dor.mo.gov/  

• IRS Forms and Instructions (including fill-in forms)  http://www.irs.ustreas.gov/formspubs/index.html
• State Tax Forms  www.taxadmin.org/fta/forms.ssi
• FTA State Tax Rates and Overview www.taxadmin.org/fta/rate/tax_stru.html
• Payroll Taxes www.payroll-taxes.com/
• Applicable Federal Rate http://www.irs.gov/taxpros/lists/0,,id=98042,00.html

Foreign & International

• Foreign Tax vls.law.vill.edu/prof/maule/taxmaster/taxfor.htm
• Internet Law Library--Law of Other Nations www.lawguru.com/ilawlib/52.htm
• Tax and Accounting Sites Directory:  International Tax www.taxsites.com/international.html
• Tax Up: Global Directory for Tax and Accounting http://www.taxup.com/
• Web Resources for Foreign Law & Governments www.law.emory.edu/erd/foreign.html

• ABA Tax Section (Tax Links Index) www.abanet.org/tax/sites.html
• Findlaw . . .  Tax Law http://www.findlaw.com/01topics/35tax
• Jurist . . . Tax Law jurist.law.pitt.edu/sg_tax.htm
• Legal BitStream http://www.legalbitstream.com/case_law.asp?pl=c1
• Tax and Accounting Sites Directory www.taxsites.com/

Last updated:  08/21/2007 03:26 PM -0500

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© 2003, 2004 Paul D. Callister