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Taxation Research: Sources of Law

US Constitution

To find the US Constitution use:

United States Code Annotated (Westlaw)

United States Code Service (Lexis)


CCH Standard Federal Tax Reporter
Available through CCH Intelliconnect.
Click on “Citator” in upper left corner of web page.

Citators also available from:
Lexis – Shepard’s Citations
Westlaw – KeyCite

Tax treaties with other countries

  • 20 Federal Tax Coordinator 2d (N.Y.: Research Institute of America, 1977- ).
    Westlaw: RIA-FTC

Taxation Acts passed by Congress

Judicial Opinions

Judicial opinions determining the constitutionality of the statutes, regulations and other agency documents; and interpreting the taxation statutes, regulations, and other Congressional and agency documents.

Agency Regulations interpreting acts

Databases to find sources of law

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