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Federal Tax Law Research Guide: Tax Primary Sources

Primary Sources- Statutory

Internal Revenue Code Title 26 of USC, USCS, USCA [4th Stacks] Uncodified Provisions
Current, Repealed, and Pending Legislation

Primary Sources - Administrative

Federal Tax Regulations

Westlaw Next | RIA Checkpoint | Tax Analysts | Bloomberglaw

Federal Tax Regulations (West) [KF6301 .A4]
Cumulative Bulletin
and Internal Revenue Bulletin [KF 6301 .A42]
CCH Standard Federal Tax Reporter
[KF6365 A512

IRS Materials [see Inventory of IRS Guidance Documents- A Draft, 88 Tax Notes 305 (July 17, 2000)]

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* Examples of IRS Doucments: Revenue Rulings, Procedures & Notices, Announcements, Executive and Delgation Orders, News Releases
* Examples of FOIA Docuements: Private Letter Rulings and TAMs, Actions on Decisions, General Counsel Memoranda, Technical Memoranda

Primary Sources - Judicial

Trial Courts

U.S. Tax Court [TC; TCM; TC Memo ]
TC and Memorandum Opinions starting 09/25/95; Summary Opinions starting 01/01/01  [Westlaw]
U.S. District Court [Fed Supp; AFTR; USTC]
US Court of Federal Claims [Fed Cl; AFTR; USTC]

Appellate Review

US Courts of Appeal [F.3d; USTC; AFTR]
US Supreme Court [US; USTC; AFTR]
Westlaw: Combined Federal Tax Cases
Case Citators
CCH Intelliconnect

RIA United States Tax Reporter -Citator 2d on RIA Checkpoint
WESTLAW RIA Federal Taxes Citator Second (RIA-CITE)

Lexis (Shepards) and Westlaw (Keycite)

Tax Treaties

Online Tax Treaties