Tax Law- Research Guide
by Jeri Kay Hopkins, Branch Librarian, Omaha
Introduction | Treaties | Statutes | Cases | Regs, Rules, Forms | Agencies
Treatises | Law Reviews | Blogs & News | Related Resources
The purpose of Tax Law (Westlaw: FTX-ALL, Lexis: TAXANA;TAXALL) is to regulate the generation of revenue by federal, state, and local governments through various methods of taxation such as income, excise, estate, gift or property taxes.
World wide tax treaties available at Lexis TAXANA;WWTRTY, Westlaw RIA-TAXT
Complete texts of US income tax treaties available at the Internal Revenue Service, Westlaw FTX-TREATIES, and HeinOnline
26 U.S.C. Internal Revenue Code
Direct links: House of Reps, LII, GPO, Findlaw, Westlaw: RIA-IRC, Lexis: TAXANA;IRCODE
26A U.S.C. Internal Revenue Code-Appendix
Direct links: House of Reps, GPO, Findlaw
United States Code; KF61 .A2; Located in all 8th Circuit libraries.
Available online at House of Reps., LII, Findlaw, GPO, Westlaw: USC .
United States Code Annotated (USCA); KF 62.5 .W45; Located in all 8th Circuit libraries. Available on Westlaw at FTX-USCA .
United States Code Service (USCS); KF62 .L38; Located in Fargo, Kansas City, Little Rock, Minneapolis, Omaha, and St. Paul. Available on Lexis at TAXANA;USCS .
State Laws - Check with your local librarian for print versions of your state code. Available on Lexis at: TAXANA:STSTAT.
North Dakota (Westlaw: NDTX-ST) |
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South Dakota (Westlaw: SDTX-ST) |
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Westlaw: FTX-CS, Lexis: TAXANA;MEGA.
American Federal Tax Reports, KF6280 .A23 A43; Located in St. Paul.
Corporate Tax Digest; KF6460.3 F87; Located in Kansas City and St. Louis.
Federal Estate and Gift Tax Reporter, KF6571 .A8 C65; Located in St. Louis.
Reports - United States Tax Court, KF6280 .A2 T37; Located in Des Moines, Fargo, Kansas City, Little Rock, Minneapolis, Omaha, St. Louis, and St. Paul.
Standard Federal Tax Reporter, KF6285 .C67; Located in , Minneapolis, St. Louis.
Tax analysts Worldwide Tax Treaties Case Law; Available on Lexis at: TAXANA;WWCASE.
Tax Court Memorandum Decisions, KF6285 .C66; Located in Des Moines, Kansas City, St. Louis.
Tax Court Reporter, KF6285 .C65; Located in St. Louis.
Tax Court Reported decisions, KF6324 .A515; Located in Omaha.
US Tax Cases, KF6285 .C666; Located in Kansas City, Minneapolis, Omaha, St. Louis.
US Tax Reporter, KF6285 .U54; Located in St. Paul.
26 CFR Internal Revenue; KR 70 .A3; Located in all libraries. Available online :
GPOAccess, GPO’s eCFR, LII, Westlaw: FTX-CFR, Lexis: TAXANA:TAXCFR).
State Regulations
Direct links: Lexis: TAXANA:STREGS.
Arkansas (Westlaw: ARTX-ADC) |
Nebraska (Westlaw: NETX-ADC) |
Iowa (Westlaw: IATX-ADC) |
North Dakota (Westlaw: NDTX-ADC |
Minnesota (Westlaw: MNTX-ADC) |
South Dakota (Westlaw: SDTX-ADC) |
Missouri (Westlaw: MOTX-ADC) |
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Rules
Tax Court, Westlaw: FTX-RULES, Lexis: TAXANA;TAXRUL. KF6324 .A4 2003, Located in St. Louis.
Federal Tax Forms available at the Internal Revenue Service
State Tax Forms
Department of Justice - Tax Division
Responsible for civil and criminal matters that under the internal revenue laws.
Responsible for collecting taxes, advising on tax policy, and enforcing tax laws. View the latest tax press releases, and access information about online tax filing, tax wage reporting, and tax crime. Also access IRS tax forms.
House Committee on Ways and Means
Current information on tax measures in the House of Representatives.
Loaded with information related to taxes including IRS forms and publications, tax law and administration, taxpayer advocacy, tax fraud and abuse, accounting, finance, management, and statistics.
Responsible for investigating, studying, and reporting the effect of taxes and tax administration to Senate and House. Contains search engine of all past committee reports.
Current information on tax measures in the Senate.
Provides a judicial forum to dispute tax deficiencies determined by the Commissioner of Internal Revenue prior to payment of the disputed amounts. Contains information about forms, rules, opinions, and the judges of the court.
Alternative Minimum Tax, by Daniel Lathrope. Available on Westlaw at WGL-AMT
Analysis of United States Income Tax Treaties, By Richard Andersen. Available on Westlaw at WGL-TREATIES
Charitable Gifts, by James Colliton. Available on Westlaw at WGL-CHARIT
Collier on Bankruptcy Taxation, by Myron M. Sheinfeld. Available on Lexis at TAXANA;COLTAX
Corporate Taxation, by Boris I. Bittker and James S. Eustice. Available on Westlaw at WGL-CORP
Employee Fringe and Welfare Benefit Plans, by Michael J. Canan and William D. Mitchell. Available on Westlaw at EMPFRINGE
Estate and Personal Financial Planning, by Edward F. Koren. Available on Westlaw at KOREN-EPFP
Federal Estate & Gift Taxation, by Stephen Lind, Richard Stephens, Guy Maxfield, and Dennis Calfee; KF6572 .F4322, Located in St. Louis. Available on Westlaw at WGL-GIFTAX
Federal Income Taxation of Banks & Financial Institutions, by Stanley Langbein. Available on Westlaw at WGL-FIT
Federal Income Taxation of Corporations and Shareholders, by Boris I. Bittke and James S. Eustice; KF6461.5 .B58, Located in St. Paul. Available on Westlaw at WGL-SCORP
Federal Income Taxation of Corporations Filing Consolidated Returns, by Andrew J. Dubroff, Jerred LG. Blanchard, Jr., John Broadbent, and Kevin A. Duvall. Available on Lexis at TAXANA;CONRET
Federal Income Taxation of Debt Instruments, by Aspen Law and Business. Available on Lexis at TAXANA;FITNIN
Federal Income Taxation of Estates & Trusts, by Norman Lane and Howard Zaritsky. Available on Westlaw at WGL-TAXET
Federal Income Taxation of Intellectual Properties & Intangible Assets, by Thomas Kittle-Kamp, Phillip Postlewaite, and David Cameron. Available on Westlaw at WGL-TAXIP
Federal Income Taxation of Inventories, by Leslie J. Schneider. Available on Lexis at TAXANA;FEDINC
Federal Income Taxation of Passive Activities, by Michael Carnevale, Deborah Harrington and Amy Sutton. Available on Westlaw at WGL-PASSIVE
Federal Income Taxation of Real Estate, by Gerald Robinson. Available on Westlaw at WGL-REALEST
Federal income taxation of s corporations, by James S. Eustice and Joel D. Kuntz; KF6491 .E84 2001, Located in St. Louis. Available on Westlaw at WGL-SCORP
Federal Limitations on State and Local Taxation, by Charles A. Trost; KF6736 .H37 2003, Located in St. Louis.
Federal Tax Practice, by Lawrence F. Casey and Edward J. Smith; KF6310 .C3, Located in Kansas City and Minneapolis. Available on Westlaw at CASEY
Federal Tax Collections, Liens & Levies, by William Elliott. Available on Westlaw at WGL-COLLECT
Federal Tax Valuation, by John Bogdanski. Available on Westlaw at WGL-VALU
Federal Taxation of Income, Estates and Gifts, By Boris I Bittker and Lawrence Lokken; KF6335 .B48, Located in Little Rock, Minneapolis, Omaha, and St. Louis. Available on Westlaw at WGL-IEG
Federal Taxation of Partnerships & Partners, by William S. Mckee, William F. Nelson and Robert L. Whitmire. Available on Westlaw at WGL-TAXT
Federal Taxation of Trusts, Grantors & Beneficiaries, by John Peschel and Edward Spurgeon. Available on Westlaw at WGL-TAXTRUST
Foreign Tax Credits, by Richard Andersen. Available on Westlaw at WGL-FTC
Generation-Skipping Transfer Tax, By Lloyd Plaine, Howard Zaritsky, and Carol Harrington. Available on Westlaw at WGL-GENSKIP
Handling Federal Estate and Gift Taxes, by Myron Kove and James M. Kosakow. Available on Westlaw at HFEGTAX
Internal Revenue Manual - Abridged and Annotated, by Bryan E. Gates. Available on Westlaw at IRM-AA
International Income Tax and Estate Planning, by William H. Newton, III. Available on Westlaw at INTLINCTAX
International Transfer Pricing-OECD Guidelines, by Richard Hammer, Marianne Burge, Marc Levey and Cym Lowell. Available on Westlaw at WGL-ITPOECD
Irrevocable Trusts: Analysis With Forms, by Robert Esperti and Renno Peterson. Available on Westlaw at WGL-IRREVTR
Law of Federal Income Taxation, by Jacob Mertens, Jr.; KF6365 .M4, Located in Des Moines, Kansas City, and St. Louis. Available on Westlaw at MERTENS
Litigation of Federal Civil Tax Controversies, by Rita Cavanagh and Gerald Kafka. Available on Westlaw at WGL-LITCIV
Partnership Taxation, by Richard Lipton, Philip Postlewaite, John Pennell and Arthur Willis; KF6452 .W55 6TH, Located in St. Louis. Available on Westlaw at WGL-PARTTAX
Principals of Financial Derivatives: U.S. & International Tax, by Vincent Aquilino and Steven Conlon. Available on Westlaw at WGL-DERIV
Subchapter S Taxation, By William Christian and Irving Grant. Available on Westlaw at WGL-SUBS
Tax Aspects of Bankruptcy Law and Practice, by Richard C. McQueen; KF6332 .M352 3RD, Located in Des Moines, Kansas City, Little Rock, and Omaha.
Tax Aspects of Real Estate Investments, by Peter M. Fass, Robert J. Haft, Leslie H. Loffman, and Sanford C. Presant. Available on Westlaw at TAREI
Tax Fraud & Evasion, by Steven Harris, Lawrence Feld, and Ian Comisky. Available on Westlaw at WGL-FRAUD
Taxation of Regulated Investment Companies and Their Shareholders, by Susan Johnston and James Brown. Available on Westlaw at WGL-TAXRIC
Trusts and Trustees, by Amy Morris Hess, George G. Bogert, and George T. Bogert; KF730 .B63 2001, Located in Kansas City, Lincoln, Omaha, St. Louis, and St. Paul. Available on Westlaw at BOGERT
U.S. International Taxation, by Robert Peroni and Joel Kuntz. Available on Westlaw at WGL-INTTAX
U.S. International Taxation: Agreements, Checklists and Commentary, by Michael Donohue, G. Michael Tilton, Cym Lowell, and Andrew Sheldrick. Available on Westlaw at WGL-INTAGREE
U.S. International Taxation: Practice and Procedure, by Cym Lowell. Available on Westlaw at WGL-INTPRAC
U.S. International Transfer Pricing, by Peter Briger, Marianne Burge, and Cym Lowell. Available on Westlaw at WGL-ITP
U.S. Taxation & Tax Treaties, by Rufus von Thulen Rhoades and Marshall J. Langer. Available on Lexis at TAXANA;INTTXT
U.S. Taxation of Foreign Controlled Businesses, by Marc Levey. Available on Westlaw at WGL-FCB
U.S. Taxation of International Mergers, Acquistions & Joint Ventures, by Patrick Jackman and D. Kevin Dolan. Available on Westlaw at WGL-INTMA
Akron Tax Journal, Available online at Lexis TAXANA;AKTXJL, HeinOnline, Westlaw AKRONTJ
The American Journal of Tax Policy, Available online at Lexis TAXANA;AMJTP, HeinOnline, Westlaw AMJTP
Berkeley Journal of International Law, Available online at HeinOnline
Boston University Journal of Tax Law, Available online at HeinOnline
Florida Tax Review, Available online at Westlaw FLTXR
Fordham Journal of Corporate and Financial Law, Available online at Westlaw FDMJCFL
Houston Business and Tax Law Journal, Available online at Westlaw HOUBTXLJ
International Energy Law and Taxation Review, Available online at Westlaw IELTR
International Tax Review, Available online at HeinOnline
Journal of Business Entities, Available online at Westlaw WGL-BUSENT
Journal of Corporate Taxation, Available online at Westlaw WGL-CTAX
The Journal of Taxation, HJ2360 .J6, Located at Kansas City and St. Louis. Available online at Westlaw WGL-JTAX
Journal of Taxation of Exempt Organizations, Available online at Westlaw WGL-TXNEXEMPT
New York University Tax Law Review, Available online at Lexis TAXANA;NYUTAX
Pittsburgh Tax Review, Available online at Westlaw PTTAXR
Tax Law Review, Available online at HeinOnline
The Tax Lawyer, Located at Kansas City, Minneapolis, and St. Louis. Available online at Lexis TAXANA;TAXLAW, HeinOnline
University of Florida Tax Review, Available online at Lexis TAXANA;FLTREV
Valuation Strategies, Available online at Westlaw WGL-VALST
Virginia Tax Review, Available online at Lexis TAXANA;UVATAX
Warren Gorham Lamont Tax Journals, Available online at Westlaw WGL-TAXJ
Blogs, Newsletters & News Resources
CCH Email Alerts and Newsletters- from CCH, a Wolters Kluwer business; several newsletters cover such topics as tax issues, tax headlines, CLEs in tax, and tax tips; daily, weekly or monthly. Additional CCH newsletters available at Lexis.
Death and Taxes Blog - Blog from Joel A. Schoenmeyer, an estate planning attorney in Illinois.
TaxProf Blog - Blog from the Law Professors Blog Network; contains resources, news and information of interest to law school tax professors.
Wills Trusts & Estates Prof Blog - Blog from the Law Professors Blogs Network; contains resources, news and information of interest in estate planning.
American Bar Association; Section on Taxation.
American Institute of Certified Public Accountants - provides resources and information to CPAs.
American Property Tax Counsel - provides news and case coverage on property tax matters.
American Taxation Association - provides information on education and research on tax policy.
Estate Planning Links - a directory of links on elder law and estate planning provided by Dennis Toman, attorney.
Federation of Tax Administrators – Organization of State Tax Administrators
FindLaw for Legal Professionals - Tax page
Institute for Professionals in Taxation - a non-profit organization that provides education and establishes standards for tax professionals.
Multistate Tax Commission - Joint Agency of State Governments
National Association of Tax Professionals - a non-profit organization that provides education, research, and resources to tax professionals.
National Tax Association - editors of the National Tax Journal. Provides education, publications, and directories on tax theory, practice and policy.
TaxLinks.com - Source for IRS rulings
Taxsites.com - Tax and Accounting Directory
THOMAS - Legislative information from the Library of Congress
The Virtual Chase - Tax Law Research Directory sponsored by the law firm of Ballard, Spahr, Andrews & Ingersoll, LLP
West’s Tax Law Dictionary, Available at Westlaw DITAXWTDB
Created January 2006