“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
Introduction to Federal Tax Research

I. Primary Sources: Statutes

A. Current Internal Revenue Code
[Internal Revenue Code (USCCAN, KF6276.526.A19 I57);  CCHTax 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
[CCHWestlaw]

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); LexisWestlaw]

B. Other I.R.S. Pronouncements

IV. Primary Sources: Caselaw

A. United States Tax Court (1942-)
B. Board of Tax Appeals (predecessor of the Tax Court, 1924-1942)
C. Tax Cases from Other Federal Courts (Supreme Court, Courts of Appeals, District Courts, Court of Federal Claims, & Bankruptcy Courts)
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]