Introduction to Federal Tax Research

“Therefore thus saith the Lord God, Behold, I lay in Zion for a foundation a stone, a tried stone, a precious cornerstone, a sure foundation…” Isaiah 28:16

Cornerstone Research Guides

I. Primary Sources: Statutes

A. Current Internal Revenue Code

[Internal Revenue Code (USCCAN, KF6276.526.A19 I57); CCH; Tax Analysts-IRC in Lexis; RIA-IRC in Westlaw]

B. Internal Revenue Code of 1954

[Internal Revenue Code (USCCAN, KF6276.526.A19 I57); CCH; Westlaw]

C. Internal Revenue Code of 1939

[CCH; Westlaw]

II. Primary Sources: Regulations

A. Final and Temporary Regulations

[Federal Tax Regulations (USCCAN, KF6301.A4); CCH; RIA-FTREGS in Westlaw]

B. Proposed Regulations

[ CCH; RIA-PREGS in Westlaw]

III. Primary Sources: I.R.S. Documents

A. Cumulative Bulletins

[Internal Revenue Cumulative Bulletin (1969-, KF6282.A2 I495 & 1919-53 on fiche); Lexis; Westlaw]

Revenue Rulings
[CCH; Westlaw]
Committee Reports
- CCH Leg. Docs. for Major Tax Acts (1986-2005), Historical Leg. Docs. (2003-04), Historical Leg. Docs. (1954-2002) Leg. Docs. for the 1939 Act
Revenue Procedures
[CCH; Westlaw]
Notices & Announcements
[CCH; Westlaw]

B. Other I.R.S. Pronouncements

Private Letter Rulings & TAMs (Technical Advice Memoranda)
[CCH]
FSAs (Field Service Advice)
[CCH]
LGMs (Litigation Guideline Memoranda)
[CCH]
SCAs (Service Center Advice Memoranda)
[CCH]
CCAs (Chief Counsel Advice)
[CCH]
GCMs (General Counsel Memoranda)
[CCH]
AODs (Actions on Decisions)
[CCH]
ISPs (Industry Specialization Program)
[CCH]
MSSPs (Market Segment Specialization Program)
[CCH]

IV. Primary Sources: Caselaw

A. United States Tax Court (1942-)

Regular Decisions
[United States Tax Court Reports (KF6280.A2 T37); CCH; Lexis; Westlaw ]
Memorandum Decisions
[CCH Tax Court Memorandum Decisions (KF6280.A2C73); CCH; Lexis; Westlaw]
Summary Decisions
[CCH; Lexis; Westlaw]

B. Board of Tax Appeals (predecessor of the Tax Court, 1924-1942)

Regular Decisions
[CCH; Lexis; Westlaw]
Memorandum Decisions
[CCH; Westlaw]

C. Tax Cases from Other Federal Courts (Supreme Court, Courts of Appeals, District Courts, Court of Federal Claims, & Bankruptcy Courts)

American Federal Tax Reports
[KF6280.A2 A5; Westlaw]
U.S. Tax Cases (CCH)
[KF6280.A2 C63; CCH]

V. Finding Aids and Secondary Sources

A. CCH Master Tax Guide [KF6285.C67; CCH]

B. Federal Taxation of Income, Estates, and Gifts [Bittker and Lokken (treatise)]

C. Federal Income Taxation of Individuals [Bittker, McMahon, and Zelenak (treatise)]

VI. Current Awareness Resources

A. Daily Tax Report [BNA]

B. Federal Tax Day [CCH]