Gordon D. Schaber Law Library
3282 Fifth Avenue Sacramento, California 95817
How to Begin Federal Tax Research
October 2005
Secondary Sources Generally, it is best to begin tax research by consulting a secondary source such as a treatise, a loose-leaf publication, or a practice guide. Secondary sources can help you see the “big picture” by providing an overview of a particular topic. They also can direct you to relevant primary sources such as statutes, regulations, and case law. Tax practitioners frequently refer to loose-leaf publications because they are comprehensive. Many loose-leaf titles are multi-volume sets. In addition, loose-leaf titles are usually updated frequently. As you will note, some of our library’s loose-leaf publications are only available online. Most loose-leaf sets are arranged according to section numbers of the Internal Revenue Code (IRC). Finding aids such as “about” and “how to” sections, usually located in the front of the first volume, can orient you to the organizational layout of the publication and will help you get started with your research. And remember, you can always ask a reference librarian for assistance by stopping by the Reference Desk or dialing (916) 739-7164. Two popular loose-leaf sets are the CCH Standard Federal Tax Reporter and the RIA United States Tax Reporter. CCH Standard Federal Tax Reporter Library: Treatise KF 6285.C67 (current) RIA United States Tax Reporter Library: Go-Cat link to RIA Checkpoint (requires password from librarian) (current) Westlaw: RIA-USTR database (current) Once you have selected a loose-leaf set, you are ready to get started. If you already know which IRC section addresses your research problem, you can turn straight to the volume of the set that contains that IRC section. An entry usually will include the IRC text; comments about the legislative history of the IRC section; any regulations that have been proposed or adopted to implement the IRC section; summaries of cases and IRS pronouncements that interpret the section; and editorial comments by the publisher. If you have not yet identified the relevant IRC section, then it is best to begin by checking the topical or subject index. The index should direct you to relevant paragraph(s) of the publication. Loose-leaf indexes refer to paragraph, rather than page, numbers. Before moving on to other sources, don’t forget to check the “Recent Developments” section to update your research. Some loose-leaf sets such as the RIA Federal Tax Coordinator are arranged by topic rather than by IRC section.
RIA Federal Tax Coordinator Library: Go-Cat link to RIA Checkpoint (requires password from librarian) (current) Westlaw: RIA-FTC database (current) One of the first sources tax practitioners often check is BNA Tax Management Portfolios. Portfolios are particularly helpful when you need to find an answer to a difficult tax question. Each portfolio is written by an expert in the field and covers a very narrow topic in great detail. A companion volume, the Portfolio Index, indexes all portfolios in the series. BNA Tax Management Portfolios Library: Treatise KF 6297.A8.B87 (current) Like other secondary sources, treatises provide an overview of specific subject areas and suggest other resources for further research. Divorce Taxation, by Marjorie A. O’Connell Library: Treatise KF 6428.A4.O25 1982 (last updated 2001) Federal Income, Gift and Estate Taxation, by Rabkin & Johnson Library: Treatise KF 6335.R318 (current) Lexis: FIGET database (1942 – current) Federal Income Taxation of Corporations and Shareholders, by Bittker & Eustace Library: Reserve KF 6464.B58 2000 (current) Westlaw: WGL-CORP database (current) Federal Income Taxation of Individuals, by Bittker, McMahon & Zelenak Library: [on order] Westlaw: WGL-INDV database (current) Federal Income Taxation of S Corporations, by Eustice & Kuntz. Library: Reserve KF 6464.E97 2001 (current) Westlaw: WGL-SCORP database (current) Federal Taxation of Income, Estates, and Gifts, by Bittker & Lokken Library: Treatise KF 6369.B57 1999 (current) Westlaw: WGL-IEG database (current) Federal Taxation of Partnerships and Partners, by McKee, Nelson & Whitmire Library: Treatise KF 6452.M33 1997 (current) Westlaw: WGL-PARTNER database (current) Federal Taxation of Trusts, Grantors, and Beneficiaries: Income, Estate, Gift, Generation-Skipping Transfer, by Peschel & Spurgeon Library: Treatise KF 6443.P48 1997 (current) Westlaw: WGL-TAXTRUST database (current) Law of Federal Income Taxation, by Jacob Mertens Library: Treatise KF 6369.M47 (current) Westlaw: MERTENS database (current) Retirement Planning: Tax and Financial Strategies, by Streng & Davis Westlaw: WGL-RETIRE database (current)
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Tax Notes Today, a daily newsletter published by Tax Analysts, can help you stay current with new developments in tax law. The library no longer subscribes to the print version, but Tax Notes Today is available on Lexis. You can even set up a Lexis Alert to deliver Tax Notes Today to your e-mailbox. Additional current awareness titles are available on both Westlaw and Lexis. Tax Notes Today Library: Treatise KF 6272.T39 (1998 – 2001) CD KF 6272.T39 (1972 – 2000) Lexis: TNT database (1/1/84 – current) Case Law Once you have exhausted relevant secondary sources, it is time to move on to primary sources such as statutes, regulations, and case law. The trial courts for federal tax cases are the U.S. District Courts, the U.S. Tax Court, and the U.S. Court of Federal Claims. In addition to the sources listed below, most tax court opinions are accessible on Lexis (COURTS database), Westlaw (ALLFEDS database), or both. The official reporters for cases heard in U.S. District Courts are the Federal Reporter (F., F.2d, F.3d) (before 1932) and the Federal Supplement (F. Supp., F. Supp. 2d) (after 1931). Federal Reporter 3d Library: Stack 1 KF 105.F442 (current) Federal Supplement 2d Library: Stack 1 KF 105.F452 (current) The unofficial reporters for U.S. District Court tax decisions are American Federal Tax Reports (A.F.T.R., A.F.T.R.2d) and United States Tax Cases (U.S.T.C.). American Federal Tax Reports 2d Library: Treatise KF 6280.A2.A447 2nd (1924 – 2001) Go-Cat link to RIA Checkpoint (requires password from librarian) (current) United States Tax Cases Library: Treatise KF 6361.A2.C655 (current) The official reporter for U.S. Tax Court decisions is United States Tax Court Reports (T.C.), indexed in Go-Cat as Reports of the Tax Court of the United States. United States Tax Court Reports Library: Treatise KF 6282.A2 U559 (current) Web: http://www.ustaxcourt.gov/UstcInOp/asp/HistoricOptions.asp (9/25/95 - current) The unofficial reporter for U.S. Tax Court regular decisions is Tax Court Reported Decisions (Tax Ct. Dec.). Tax Court Reported Decisions Library: Treatise KF 6280.P742 (1975 – 2001) Go-Cat link to RIA Checkpoint (requires password from librarian) (1924 - current)
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U.S. Tax Court memorandum decisions (T.C.M.) are opinions that typically concern fact-based cases with well-settled legal issues. Tax Court Memorandum Decisions Library: Treatise KF 6280.C6551 (1942 – 2002) Web: http://www.ustaxcourt.gov/UstcInOp/asp/HistoricOptions.asp (9/25/95 - current) Tax Court Memorandum Opinions Library: Go-Cat link to BNA TaxCore (requires password from librarian) Go-Cat link to RIA Checkpoint (requires password from librarian) (1928 – current) The official reporter for the U.S. Court of Federal Claims is Federal Claims Reporter (Fed. Cl.). Federal Claims Reporter (formerly U.S. Claims Reporter) Library: Stack 1 KF 125.C5.U55 (current) Unofficial reporters for the U.S. Court of Federal Claims are American Federal Tax Reports (A.F.T.R., A.F.T.R.2d) and United States Tax Cases (U.S.T.C.) (listed above). Decisions of the U.S. District Courts, the U.S. Tax Court, and the U.S. Court of Federal Claims are appealed to the appropriate U.S. Court of Appeal. Appellate decisions are reported in the Federal Reporter (F., F.2d, F.3d) (listed above). Online Sources of Both Primary and Secondary Materials Westlaw Command Searching: Directory: Lexis Command Searching: Guided Search Forms: Sources: Research Tasks: FTX or database identifiers listed for specific titles Topical Practice Areas: Taxation FEDTAX or database identifiers listed for specific titles Area of Law: Federal Tax Area of Law by Topic: Taxation Tax (probably the most comprehensive Lexis search page)
BNA TaxCore Library: Go-Cat link (requires password from librarian) RIA Checkpoint Library: Go-Cat link (requires password from librarian) IRS Resources Web: http://www.irs.gov/taxpros/article/0,,id=99134,00.html
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