Tax Law
Access Icon Key
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Library Collection |
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Website |
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Subscription Database (Law School Only) |
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Subscription Database (University-wide) |
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Bloomberg Law (Password Required) |
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Lexis (Password Required) |
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Westlaw (Password Required) |
Secondary Sources
A secondary source is one that explains, analyzes or interprets the primary sources, but is not a primary source itself. Although secondary sources are not authoritative, they are nevertheless an integral part of any tax research strategy.
Tax Services
Tax services were originally produced in looseleaf form (print), but are now available online. These services are arranged by Internal Revenue Code section or by topic. They contain explanations of Code and Regulations sections, as well as cross-references and annotations to relevant cases, IRS materials and other authorities. They also include explanations of the relevant topics written by experts.
Code-Arranged Services
- Standard Federal Tax Reporter, CCH
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Code-arranged reporter covering Federal income tax law including code sections, legislative history notes, reports, explanations & annotations. - BNA IRC Coverage in Portfolios Index
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Code-arranged index of U.S. Income Portfolios. - United States Tax Reporter (RIA)
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Comprehensive code-arranged reporting service that provides statutes, regulations, cases and rulings in brief, with explanations and commentary. - Lexis Tax Advisor - Federal Code Reporter
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Provides thorough explanations and analyses of IRC provisions with links to relevant analytical materials and updates on recent developments.
Subject-Arranged Services
- Bloomberg BNA Tax Management Portfolios
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Also called "Tax Management Portfolios." More than 200 portfolios provide comprehensive and complete practice guidance written by leading experts in the field of federal tax law. - BNA U.S. Income Portfolios Topical A-Z Index
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Topic-arranged index of U.S. Income Portfolios. - Federal Tax Coordinator 2d (RIA)
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Topic-arranged full text coverage of the FTC's topical analyses of federal tax issues. - Lexis Tax Advisor - Federal Topical
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Current analysis of a broad array of tax topics with explanations and examples providing an in-depth combination of expert analysis and validation from Shepard’s. Includes a comprehensive and searchable index and an enhanced electronic Table of Contents.
Treatises
- Federal Income Taxation of Individuals
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Bittker, McMahon & Zelenak - Mertens Law of Federal Income Taxation
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Mertens - Federal Taxation of Income, Estates and Gifts
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Bittker & Lokken - Federal Income Taxation of Corporations & Shareholders
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Bittker & Eustice - Federal Income Taxation of S Corporations
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Eustice, Kuntz & Bogdanski - Federal Taxation of Partnerships & Partners
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McKee, Nelson & Whitmire - Limited Liability Companies: Tax & Business Law
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Bishop & Kleinberger - Partnership Taxation
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Willis, Pennell, Postlewaite & Lipton - Subchapter S Taxation
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Christian & Grant