Federal Tax Guide: Introduction
As penny-wise Ben Franklin said, "In this world, nothing can be said to be certain, except death and taxes," and many law students would rather die than learn how to do research on federal taxation. But tax research is like any other kind of legal research, even though the number and variety of tax materials may seem overwhelming. The researcher must gather the facts, determine the legal issue(s), and find the authorities needed for issue resolution. This guide is intended to ease the pain of tax research by identifying publications and electronic resources that contain tax-related primary sources and explanatory materials.
Part 1: Major Sources
Part I identifies major sources used in answering particular tax research questions and gives an overview of how federal tax materials are organized:
- Part I, Section A: Primary Authority, including the Internal Revenue Code, legislative history, and tax treaties, Tax Court and other federal court cases, IRS actions on decisions, regulations, IRS written determinations, and tax forms.
- Part I, Section B: Secondary Material includes looseleaf services, treatises, newsletters, citators, research guides, and indexes to periodical literature.
- Part I, Section C: Status identifies tools used to update the status of primary authorities.
Within each section are several divisions for each distinct type of resource. The publications listed in each division are listed in alphabetical order. Depending on the researcher's needs, however, one source may be preferred over other sources. Throughout Part I, Law Library call numbers and locations are provided only for those sources that are not listed in Part II.
Part II: Specific Citation Abbreviations
Part II is arranged by abbreviations used in Bluebook citations and provides names, titles, Law Library call numbers and locations, and LEXIS and WESTLAW file names. If you have a specific reference or citation to a tax document, proceed directly to Part II.
The guide lists the major federal income tax resources available in the Law Library; it is not meant to be exhaustive. Ask a reference librarian if you need assistance with your research or consult one of the comprehensive tax research manuals listed at the end of Part I.
Unless otherwise indicated, publications are located on the open Stacks on the Main Floor. The general call number range for federal tax materials is KF 6270 to KF 6600.
LEXIS and WESTLAW have specialized tax databases that contain virtually all of the primary tax sources and much of the secondary material listed in this guide. Use of these databases is restricted to University of Illinois law students and faculty for course-related research.
