Research Notes #14: A GUIDE TO FEDERAL TAX MATERIALS IN THE LAW LIBRARY

I. Research methodology

    This handout is not meant as a how-to guide to tax research, but instead is a guide to the tax materials held by the Law Library. There are many books and articles on how to perform tax research. The three most common legal research books are Specialized Legal Research, by L.F. Chanin (KF240.S63), How to Find the Law, by Cohen & Berring (KF240.C538), and Fundamentals of Legal Research, by Jacobstein & Mersky (KF240.P6).

    A. Electronic Sources

WESTLAW and LEXIS both have printed information and training sessions on tax research. Their databases are constantly expanding, so always check them before concluding that the Library lacks some material.

Besides the three titles mentioned above the researcher may want to examine the electronic card catalog and the Current Law Index (a periodical index found on the fourth floor index shelves) for more information on tax research methodology.

    A. Statutes/Codes

Federal laws can be found in two basic forms. That is, as session laws (Statutes at Large) or as code (United States Code).

1. Historical

Historical and/or superseded federal laws can be found as Public Laws in Statutes at Large, compiled sets (West's Internal Revenue Code), or as superseded editions of the United States Code.

2. Presently valid

Current laws are reprinted in the major commercial looseleaf sets (by C.C.H. Standard Federal Tax Reporter, R.I.A. U.S. Tax Reporter [formerly P.H. Federal Taxes], and Mertens), as part of the United States Code (three versions, official, U.S.C.A., & U.S.C.S.), and as separate publications (I.R.S. publication, West's Internal Revenue Code, etc.).

3. Proposed

Proposed federal tax laws are available in the form of bills pending in Congress (full text on Government Documents microfiche, and online from LEXIS).

4. Legislative histories

Legislative histories can be very time consuming to compile and read. It is usually beyond the ability and resources of an individual to find the history of one particular section of the tax code (unless there is commentary already written [see below]).

a. Compiled histories

Compiled histories of tax legislation are available. The largest and most comprehensive is a set owned by the Library U.S. Revenue Acts edited by B. Reams (KF6275.8.I5 ). Other titles can be found by looking in Sources of Compiled Legislative Histories by N. Johnson (KF42.2).

b. Original source (Congressional) primary documents

Congress, through the Government Printing Office, publishes the official documents that go to make up a legislative history. These documents are available in the Library in both electronic, microform, and paper formats.

1) Electronic formats

LEXIS, and to a lesser extent WESTLAW, electronically publish many tax legislative history materials in full text form. As always the online systems should be your sources of last resort.

2). Print indexes to primary documents

The best indexes for federal legislative history materials are those printed by the commercial publisher Congressional Information Service (CIS). The Law Library owns the CIS indexes covering 1970 through the present. The Robeson Library owns the pre-1970 CIS indexes which cover Congressional publications from 1789 through 1970.

3) Primary documents in paper & microform

The Law Library is a selective depository for U.S. government publications. Our selections include almost all of the Congressional publications available. Some of these documents are only available in microform formats. The Library's electronic card catalog and the reference librarians can help patrons determine the extent of our holdings.

c. Excerpted histories

Excerpted legislative histories can be found in the large set United States Code Congressional and Administrative News (USCCAN), as well as in the large commercial looseleaf sets (by C.C.H., R.I.A. [formerly P.H.], and Mertens) in the tax alcove.

B. Administrative, Treasury Department

The Treasury Department, chiefly through the IRS, administers the tax collection process. Rules, regulations, disputes, and prosecutions all begin at this level of the federal bureaucracy.

1. Internal Revenue Service

a. Regulations

Regulations are the administrative pronouncements that control the tax collection activities of the federal government.

1) Standing/current

Current regulations can be found in the Code of Federal Regulations (CFR), electronically in both WESTLAW & LEXIS, and in many commercial publications (both within the large looseleaf sets, and as small compilations [sometimes issued as supplements]).

2) Proposed

Proposed regulations can be found in the Federal Register (FR), electronically in both WESTLAW & LEXIS, and in many commercial publications within the large looseleaf sets as part of their continuing update services, and in several of the daily and weekly tax periodicals.

3) Citators

Citators are published by Shepard's as separate titles and by the large commercial looseleaf publishers (C.C.H., R.I.A. [formerly P.H.], and Mertens) as volumes within their sets.

b. IRS publications/forms

IRS publications and forms can be found as both the official government documents and as reproductions in many of the large commercial looseleaf sets (by C.C.H., R.I.A. [formerly P.H.], and Mertens).

C. Decisions

Some decisions, (those deemed important) can be found in abstract form in many of the large commercial looseleaf sets (by C.C.H., R.I.A. [formerly P.H.], and Mertens) and some of the commercial tax periodicals.

1. Federal courts

a. Supreme Court

U.S. Supreme Court decisions can be found in their entirety in the three paper versions (U.S. Reports, Supreme Court Reporter, & U.S. Supreme Court Reports Lawyers Edition) the WESTLAW & LEXIS databases, U.S. Law Week, and C.C.H. Supreme Court Bulletin.

b. Appellate courts

Appellate court decisions can be found in their entirety in the Federal Reporter, and the WESTLAW & LEXIS databases.

c. District courts

District court opinions can be found in the Federal Supplement, and the WESTLAW & LEXIS databases.

d. Tax court

Tax court opinions can be found in the U.S. Tax Court Reports, C.C.H. U.S. Tax Cases, C.C.H. Tax Court Reporter, C.C.H. Tax Court Memorandum Decisions, R.I.A. Tax Court Reported Decisions, R.I.A. Tax Court Memorandum Decisions, and the WESTLAW & LEXIS databases.

2. Administrative agency decisions

a. I.R.S. revenue rulings

I.R.S. revenue rulings are available in the official publication the Cumulative Bulletin, and from the WESTLAW & LEXIS databases, and sometimes from the commercial looseleaf sets (by C.C.H., R.I.A. [formerly P.H.], and Mertens) and some of the commercial tax periodicals.

b. I.R.S. letter rulings

I.R.S. letter rulings are available in full text only from the WESTLAW & LEXIS databases, and very occasionally from the commercial looseleaf sets (by C.C.H., R.I.A. [formerly P.H.], and Mertens).

D. Commentary on tax issues

Commentary, in the form of essays and articles (and sometimes whole books), is relied upon by practitioners and the public to interpret the often unintelligible tax information.

1. Indexes

a. Electronic Sources

Current Law Index is available on LEXIS as Legal Resource Index and covers from 1980 to the present. Many of the commercial tax periodicals and looseleaf services can also be searched full text on the same systems.

b. Print Sources

Current Law Index (kept on the fourth floor index shelves), C.C.H. Federal Tax Articles (KF6285.F4), and Index to Federal Tax Articles (KF6271.G64) are the major paper indexes to tax articles.

2. Commentary text

a. Electronic Sources

Both LEXIS & WESTLAW have the full text of many journals and several commercial looseleafs available online. Remember that these publications are not all found within the federal tax subject specialty files on each of the systems. WESTLAW has begun to load the full text of whole books into its system. Always check both legal database systems for materials not found on the shelves.

b. Sources in the Library

i. Periodicals

List of tax periodicals owned by the Library and shelved in Range on the fourth floor.

The major commercial tax looseleaf sets are kept in the tax alcove on the fourth floor. Because of recent funding difficulties, be careful to notice if the set you are using is still subscribed to by the Law Library.

iii. Treatises

Books on tax subjects are presently shelved in the tax alcove in call number order. To find a call number or other Library holdings information please use the electronic card catalog.