Taxation Research: Sources of Law

To find the US Constitution use:

United States Code Annotated (Westlaw)

United States Code Service (Lexis)

Congress.gov

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

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

• Legislative History of United States Tax Conventions.
  Buffalo, N.Y.: W.S. Hein, 1986. LAW Library KF6306 .L44 1986

• Tax Treaties (Chicago: Commerce Clearing House).
  LAW Library KF6306 .U55

• Internal Revenue Bulletin
  http://www.irs.gov/irb/

• Tax Analysts Worldwide Tax Treaties In Force (includes non-U.S. tax treaties)
  Lexis: FEDTAX; WWFRCE

• Legislative History of the United States Tax Conventions (Hein)

• United States Code (PDF download)
• United States Code Annotated (Westlaw)
• United States Code Service (Lexis)
• RIA Checkpoint
• Cheetah 
• Internal Revenue Acts of the United States: Revenue Act of 1954 with Legislative Histories and Congressional Documents (Hein)
• FdSys 
• THOMAS 

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.

• Tax Court opinions (United States Tax Court Reports)  
• Cornell Law School Legal Information Institute, recent judicial decisions
• CCH sets
    - Tax Court Memorandum Decisions (T.C.M.) (Lexis: FEDTAX;TCM)
    - United States Tax Cases (USTC) (District Court, Court of Appeals, Court of Federal Claims, Supreme Court)
• RIA sets
    - RIA TC Memorandum Decisions (RIA TC Memo) (Westlaw: FTX-TCM)
    - Am. Federal Tax Reports (AFTR and AFTR 2d) (District Court, Court of Appeals, Court of Federal Claims, Supreme Court) (Westlaw: RIA-AFTR)
• Cumulative Bulletin (United States Supreme Court decisions) (1995-2002)

• Code of Federal Regulations (Lexis: FEDTAX; FTX-CFR) (Westlaw: REGS)

• Federal Register (Lexis: FEDTAX; P-REGS) (Westlaw: FR)

• Internal Revenue Bulletin (1996-2004 forward)

• Cumulative Bulletin (1995-2002)

• CCH Intelliconnect