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Tax Law

Study Aids

Although the Law Library has many print study aids, there are additional study aids available online through the Law Library's West Study Aids.

Treatises

Since most of tax court law is at a federal level, these materials provide assistance for beginning federal tax law research.

Treatises are resources that are dedicated to one specific subject and are written by experts in the field.  Whether you are just beginning your research or searching for the answer to a difficult question, a treatise is an excellent resource for all these purposes.  For all print materials indicated below, the Law Library holds the most recent supplement.

Leading Law Treatises

Jacob Mertens Law of Federal Income Taxation. KF6365 .M472. (Available electronically via Westlaw Edge). This resource provides in-depth analysis of the law of federal income taxation, explaining the intent of Congress in drafting the Code, what the Code means and how the Internal Revenue Service has been interpreting it.  The publication’s indexing system lets researchers look up specific section of code and instantly find every Revenue Ruling or Procedure ever written by the IRS on that section.

Boris I. Bittker, Martin J. McMahon, and Lawrence A. Zelenack.  Federal Income Taxation of Individuals. (3rd ed., 2002-)KF6464 .B52 1983.  (Available electronically via Westlaw Edge). This highly respected treatise provides an overview of the different aspects of individual federal taxation.  In particular, this treatise focuses on the tax problems of single taxpayers, heads of households, married couples, and surviving spouses.

Federal Income Taxation of Corporations and Shareholders.  KF6464 .B51 1980.  (Available electronically via Westlaw Edge).  This resource is a treatise that focuses on all areas of corporate income taxation. The text highlights major issues in the life cycle of a corporation, and analyzes tax issues faced by corporations and shareholders.

Federal Income Taxation of Income, Estates, and Gifts. (Available electronically via Westlaw Edge). This treatise offers concise explanations of the complex realm of the Code and regulations, examines the ambiguities and gaps in the legislative scheme, and points out usable rules and guideposts.

Additional Tax Treatises and Monographs

Federal Tax Guide.  (Available electronically via Bloomberg Law).  Organized by topics, this treatise provides comprehensive coverage of taxation of individuals, corporations, partnerships, and exempt organizations.

Federal Tax Practice and Procedure.  (Available electronically via Lexis Advance).  Provides a clear explanation of the organization, structure, and processes involved in IRS practice through the use of real life examples.  Includes helpful forms.

Jacob Rabkin. Rabkin & Johnson Federal Tax Guidebook.  (M. Bender, 1976-)KF6335 .R285. (Available electronically via Lexis Advance). Updated annually, this comprehensive treatise on federal taxation combines the highest level of tax scholarship with a practical approach.Federal Income, Gift and Estate Taxation covers a wide variety of federal tax issues relating to: individuals; corporations; partnerships; estate and gift transactions; pensions; debtors and creditors; foreign transactions; and charities. This resource also includes Rates Tables and Checklists of Deductions.

Joshua D. Rosenberg.  The Law of Federal Income Taxation.  (Thompson/West, 2008). KF6369 .C45 2008.  (Available electronically via Westlaw Edge).  This treatise provides expert guidance to law students and practitioners alike on this increasingly complex area of the law. It provides up-to-date, comprehensive coverage of pertinent provisions of the Internal Revenue Code, relevant administrative guidance, and appropriate case law.

Looseleafs

Looseleafs, named because they were originally made up of pages or pamphlets in looseleaf binders, are now more easily accessible than ever in both an electronic and print format.  These resources are useful for learning more about a particular topic or area of law.  These tools are good for getting up-to-date information and have suggested materials that range from primary and secondary materials to statutes and regulations.

Federal Tax Reporter Series

Standard Federal Tax Reporter. KF6285 .C67 2018. (Available electronically via Cheetah).   Contains a comprehensive collection of federal income tax information, such as full text of all proposed, temporary and final federal income tax law regulations, as well as full text of federal administrative rulings and documents.

Federal Estate and Gift Tax Reporter. KF6571.A8 F42 1983.  (Available electronically via IntelliConnect).  For the most current content, users should consult the online version of this resource.  A comprehensive and up-to-date source of federal tax law, regulations, committee reports, cases, rulings, annotations of cases and rulings, explanations, and full coverage of federal estate and gift taxes.

Federal Excise Tax Reporter.  KF6600.A6 F43. (Available electronically via IntelliConnect).  offers complete, timely coverage of federal excise taxes.  Summaries of rulings and federal court decisions interpreting each Code Section, caution lines alerting you to new provisions, and effective dates are included to aid in research.

United Tax Reporter Series

United States Tax ReporterKF6285 .P742.  This annotated loose-leaf service explains and evaluates cases, the Internal Revenue Code (IRC), regulations, and rulings.  This resource also includes sections on income, estate and gifts, and excise taxes.

  • Annotations (Available electronically via RIA).  Summaries of federal cases and IRS rulings organized by both Code section and legal issue.
  • Explanations ( Available electronically via RIA).  This offers full explanations of the law, regulations and major cases and rulings organized by IRC section.

Tax Law Research Guides

Consulting a book about tax law research is a great way to narrow your search and find sources that will work best for your specific research question.

Steven M. Barkan, et al., Federal Tax Research in Fundamentals of Legal Research (Foundation Press, 10th ed. 2015). KF240 .J32 2015 . This fundamental textbook on legal resources and methods includes a chapter that addresses strategies for tax law research as well as a list of helpful resources.

Christopher C. Dykes, Federal Income Tax Law: A Legal Research Guide (W.S. Hein, 2010).  KF241.T38 D95 2010. (Available electronically via HeinOnline). This is another fundamental text that provides guidance on how to begin your tax law research with several references to resources to consult.

Joni Larson, Federal Tax Research (Carolina Academic Press, 2nd ed. 2011). KF241.T38 L37 2011. This book addresses various areas in which a researcher may be immersed everything from the legislative history of a statute to underlying regulations to interpretive case law.

William A. Raabe, et al., Federal Tax Research (Thomson/South-Western, 10th ed. 2014). KF241.T38 R33 2009. This book provides tips on how to understand the latest techniques and strategies in tax law research.

Gail Levin Richmond, Federal Tax Research: Guide to Materials and Techniques (Foundation Press, 8th ed. 2010).  KF241.T38 R53 2010.This resource is an excellent tool for finding a starting point in your tax law research with suggestions for electronic and print sources along with helpful research strategies.