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Tax Authority Sources:

A Research Guide

Contents: Library Databases | Sources in the Reference Room | Sources on the Lower Level | Sources on the Third Floor | Hints

Library Databases

RIA Checkpoint.
LOCATION: Library Databases
RIA Checkpoint provides primary tax reports and decisions, such as the Internal Revenue Code and IRS Letter Rulings, analytical reports and updating services, such as RIA Federal Taxes, as well as treatises by Warren, Gorham & Lamont. Formerly known as Federal Tax Coordinator 2d.
LexisNexis Academic.
LOCATION: Library Databases
The "Legal Research" section provides full-text of federal and state cases and federal and state regulations. Includes: US Tax Court Cases, Memorandum Decisions, Board of Tax Appeals Decisions.

Sources in the Reference Room

Research Institute of America (formerly Maxwell Macmillan; Prentice Hall):
Federal Taxes 2nd. Citator 2nd series.. New York: Research Institute of America.
LOCATION: Morris Library - Reference (Ref KF6282.5 .P7)
RIA Federal Tax Handbook. New York: Research Institute of America.
LOCATION: Morris Library - Reference (Ref KF6289 .A1 P73) Latest ed.
LOCATION: Morris Library (KF6289 .A1 P73)
Tax Court Reported and Memorandum Decisions. New York: Research Institute of America / Maxwell Macmillan.
LOCATION: Morris Library - Reference (Ref KF6335 .A7 U546a and Ref KF6369 .U5a)
Bureau of National Affairs:
Tax Management Portfolios. Washington: Bureau of National Affairs.
LOCATION: Morris Library - Reference (Ref KF6289 .A1 T325)
Commerce Clearing House:
Federal Tax Articles. Chicago: Commerce Clearing House.
LOCATION: Morris Library - Reference (Ref KF6285 .F4)
West Publishing Company / Thomson:
Internal Revenue Code. St. Paul, MN: West Publishing Company.
LOCATION: Morris Library - Reference (Ref KF6276.526 .A2) Latest ed.
LOCATION: Morris Library (KF6276.526 .A2) Earlier eds.
Other:
McKee, William S. Federal Taxation of Partnerships and Partners. 3rd ed. Boston: Warren, Gorham & Lamont.
LOCATION: Morris Library - Reference (Ref KF6452 .M26)
This and other WGL tax treatises are included in RIA Checkpoint.

Sources on the Lower Level

U.S. Court of Claims Reports [Ct. Cl.]. Washington: Government Printing Office; U.S. Court of Federal Claims. 1855-1982.
LOCATION: Morris Library - U.S. Documents (U.S. Doc Ju 3.9:)
United States Reports [US]. Washington: Government Printing Office; U.S. Supreme Court.
LOCATION: Morris Library - U.S. Documents (U.S. Doc Ju 6.8:)
Supreme Court decisions and opinions.
U.S. Tax Court Reports [TC]. Washington: Government Printing Office; U.S. Tax Court.
LOCATION: Morris Library - U.S. Documents (U.S. Doc Ju 11.7: and Ju 11.7/a:)
Internal Revenue Bulletins: Weekly [IRB].
LOCATION: Internet (http://purl.access.gpo.gov/GPO/LPS1636)
Internal Revenue Cumulative Bulletin [CB]. Washington: Government Printing Office; U.S. Department of Treasury, Internal Revenue Service.
LOCATION: Morris Library - U.S. Documents (U.S. Doc T 22.25:)
American Federal Tax Reports [AFTR 2d] . New York: Prentice-Hall.
LOCATION: Morris Library (KF6280 .A242)
Ser. 2 v. 9 (1962) - v. 78 (1996).
Federal Tax Regulations. St. Paul, MN: West Publishing Company.
LOCATION: Morris Library (KF6301 .A4)
1959-1991.
Internal Revenue Acts. St. Paul, MN: West Publishing Company.
LOCATION: Morris Library (KF6276.525 .A19 U5a)
Internal Revenue Code. St. Paul, MN: West Publishing Company.
LOCATION: Morris Library (KF6276.526 .A2)
TC Memorandum Decisions [TC Memo]. New York: Prentice-Hall.
LOCATION: Morris Library (KF6335 .A7 U546a)
Library has v.11 (1942) - v. 79 (2001).
West's Federal Reporter 2d Series [F2d] and 3d Series [F3d]. St. Paul, MN: West Publishing Company.
LOCATION: Morris Library (KF110.1 .F442)
West's Federal Supplement [F. Supp] and 2d Series. St. Paul, MN: West Publishing Company.
LOCATION: Morris Library (KF105 .F44)

Sources on the Third Floor

U.S. Tax Cases [USTC]. New York: Commerce Clearing House.
LOCATION: Morris Library (HJ3251 .A39 C3)
1935-1971. Same content as AFTR 2d.
U.S. Tax Cases: Consolidated Volume [1 to 5 USTC]. New York: Commerce Clearing House.
LOCATION: Morris Library (HJ3251 .A39 C32)
1913-1940.

Hints

Letter rulings (or private letter rulings).
Letter rulings apply only to the taxpayer who requests the ruling, i.e., they are not considered to have precedential value. Available through RIA Onpoint Tax Service and by contacting the IRS. Since 1998, most are available at IRS Written Determinations. If not found there, contact the IRS directly. The procedure for requesting a private letter ruling is updated annually. It is always the first revenue procedure in the first Internal Revenue Bulletin of the year.
Revenue Procedures [Rev Proc].
See Internal Revenue Bulletin, Internal Revenue Cumulative Bulletin, and RIA Onpoint Tax Service.
Revenue Rulings [Rev Rul].
Revenue rulings present the conclusions of the IRS on the application of the law to the entire state of facts involved. Since January 1996, available on the IRS website. See Internal Revenue Bulletin, Internal Revenue Cumulative Bulletin, and RIA Onpoint Tax Service.
Treasury Decisions [TD].
Regulations first announced in Federal Register; also Code of Federal Regulations (title 26); also Internal Revenue Bulletin, Internal Revenue Cumulative Bulletin, and RIA Onpoint Tax Service.
IRS Written Determinations.
Private Letter Rulings and Technical Advice Memoranda. Since 1998, most are available at IRS Written Determinations.
This page is maintained by Rebecca Knight, Reference Department.

Version: 4/2002
Last modified: 03/25/09
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