Subscription Resources

• CCH Tax Research Network
• Checkpoint [RIA]

• Tax Management Weekly Report [BNA]
• Worldwide Tax Law – Mexico Region [RIA]

Free Resources

• New Mexico Taxation & Revenue Pubs.

Taxation Law Research Guide

Primary Sources

Subscription Databases

• Checkpoint [RIA] > Primary Source Materials
• LexisNexis for Law Schools > Area of Law – By Topic > Taxation
• Westlaw for Law Schools > Directory > Topical Practice Areas > Westlaw > Directory > Topical Practice Areas > Taxation
• Hein Online > Federal Register Library

Print Resources

Internal Revenue Code

• Internal Revenue Acts (1954 – Present) - Texts of Acts amendatory of the Internal Revenue Code and Legislative History

  Law Lower Level, KF 6275.99 U54

• Internal Revenue Code "Complete Text" (1971 – Present)

  Law Lower Level, KF 6276.5 A2

• United States Code Annotated and United States Code Service – Title 26 (Internal Revenue Code)

  Law Upper Level, Shelves 21A and 22A

Federal Tax Regulations

• Federal Tax Regulations (1954 – Present)

  Law Lower Level, KF6301 A4

• Final and Temporary Regulations

  Title 26 of the Code of Federal Regulations (CFR)
  Law Upper Level, Shelf 22A

  Standard Federal Tax Reporter
  Law Lower Floor, KF6285.C6S7

• Proposed Regulations

  Standard Federal Tax Reporter "Advance Sheets" volume
  Law Lower Floor, KF6285.C6S7

Court Decisions

• Tax Court Decisions

  Reports of the United States Board of Tax Appeals (1924-1942)
  Law Lower Level, KF 6324 A5T2

  Reports of the Tax Court of the United States (1943 – 1969)
  Law Lower Level, KF 6324 A5T3

  Reports of the United States Tax Court (1970 – Present)
  Law Lower Level, KF 6324 A5T3

  Tax Court Memorandum Decisions (1942 – 2004)
  Law Lower Level, KF6324.A5C65

• State and Federal Court Tax Decisions

  American Federal Tax Reports, 1st Series (1924 - 1958)
  Law Lower Floor, KF6280.A2A52

  American Federal Tax Reports, 2nd Series (1958 - 2003)
  Law Lower Floor, KF6280.A2A52

  U.S. Tax Cases (1913 – 2001; 2007 - ) – reports federal court decisions and landmark state court decisions that deal with federal taxation
  Law Lower Floor, KF 6324.A6C6

IRS Materials

• Internal Revenue Cumulative Bulletin (1919 – Present) - announces official rulings and procedures of the IRS, Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest.

  Law Lower Level, KF 6301 A1

• IRS Letter Rulings Reports (1978 – 1988) – includes Technical Advice Memoranda, Private Letter Rulings, General Counsel's Memoranda

  Law Lower Level, KF6282.A2C65

Free Online Resources

Internal Revenue Code

• United States Code Unannotated - Title 26

Federal Tax Regulations

• Title 26 of the Code of Federal Regulations (CFR)
• Proposed and Temporary Regulations

  Federal Register
  Internal Revenue Bulletins (1996-2008)

Court Decisions

• TC and Memorandum Opinions (1995 – Present) and Summary Opinions (2001 – Present)
• Federal Court Decisions (1990 – 2008)

IRS Materials

• Legal Bit Stream

  Revenue Rulings (1954- Present)
  Revenue Procedures (1955- Present)
  Treasury Decisions (1954- Present)
  Private Letter Rulings (1979 - Present)
  Proposed Regulations (1981 - Present)
  General Counsel Memoranda (1982- Present)
  Technical Memoranda (1982-Present)

• Internal Revenue Service

  Internal Revenue Bulletins (1996-2008)
  Revenue Rulings Archive (October, 2000 – December, 2008)
  Revenue Procedures Archive (October, 2000 – December, 2008)
  Technical Advice Memorandum (TAM)
  General Counsel Memoranda (GCM)
  Actions on Decisions (1997-Present)
  Forms

• Tax Treaties

  United States Income Tax Treaties
  Publication 901. U.S. Tax Treaties (Revised April, 2008)
  United States Department of the Treasury. Tax Treaty Documents

• New Mexico Resources

  State of New Mexico Tax and Revenue

Secondary Sources

Subscription Databases

• Tax Management Weekly Report [BNA]
• Checkpoint [RIA] > Table of Contents > Federal Library > Federal Editorial Materials includes:

  Federal Tax Coordinator 2d
  RAI’s Federal Tax Handbook
  U.S. Tax Reporter

• Westlaw > Topical Practice Areas > Taxation > Law Reviews, Journals & Treatises - Complete List

  Features Warren Gorham & Lamont tax treatises.

• LexisNexis > Area of Law - By Topic > Taxation > Search Analysis, Law Reviews & Journals

  Features treatises and practice materials from Matthew Bender, BNA, and Tax Analysts.

Print Resources

How to Conduct Tax Research

• Gail Levin Richmond, Federal Tax Research: Guide to Materials and Techniques
  Law Ref., KF 241 T38R52 2002

• Kathryn C. Fitzhugh, Federal Income Taxation in Specialized Legal Research (Penny Hazelton, General Ed.)
  Law Desk Res., KF240 S64 1987

Comprehensive

• Standard Federal Tax Reporter (1986 – 2001; 2008 - ) – includes coverage of federal tax laws, regulations (proposed, temporary and final), and court and agency decisions and rulings.
  Law Lower Floor, KF6285.C6S7

• Jacob Rabkin and Mark H. Johnson, Current Legal Forms with Tax Analysis (32 vols.)
  Lower Law Level, KF 6286 R33

• U.S. Master Tax Guide
  Law Lower Floor KF6285.C6S722

• Tax Management Portfolios - Issued in three major series: U.S. income; Estates, gifts, and trusts; and Foreign income; Includes Portfolio index binder
  Law Lower Floor, KF 6289 A1T35

Estates and Gifts

• Boris I. Bittker and Lawrence Lokken, Federal Taxation of Income, Estates, and Gifts
  Law Lower Floor, KF 6335 B57 2005

Corporations

• Boris I. Bittker & James S. Eustice, Federal Income Taxation of Corporations & Shareholders
  Law Lower Floor, KF 6464 B58 2000

• Boris I. Bittker, Meade Emory, William P. Streng, Federal Income Taxation of Corporations and Shareholders: Forms
  Law Lower Floor, KF6464.B59 1995

Partnerships

• Arthur B. Willis, Partnership Taxation
  Law Lower Floor, KF6452.W55 1997

• Karen C. Burke, Federal Income Taxation of Partners and Partnerships in a Nutshell
  Law Lower Floor, KF 6462 Z9B87 2005

Individuals

• K. McNulty & Daniel J. Lathrope, Federal Income Taxation of Individuals in a Nutshell
  Law Lower Floor, KF 6369.3 M3 2004

• Boris I. Bittker, Martin J. McMahon, Jr. & Lawrence A. Zelenak, Federal Income Taxation of Individuals
  Law Lower Floor, KF 6369 B57 2002

Tax-Exempt Organizations

• Bruce R. Hopkins, The Law of Tax-Exempt Organizations
  Law Lower Floor, KF 6449 H6 2007

States

• State Tax Guide, All States (3 vols.)
  Law Lower Floor, KF6750.A6C6

Treaties

• Tax Treaties - Full texts of U.S. treaties with foreign countries covering income and estate taxes ... including annotations and regulations, current reports of new developments and finding lists
  Law Lower Floor, KF6306.C62

Free Online Resources

• Susan Lindley And Ron S. Jong, Tax Research: A Hierarchy of Authorities
• University of Florida Business Library: Ten Steps to Tax Research
• TaxSites
• ABA Section of Taxation
• State Bar of New Mexico Taxation Law Section
• American Taxation Association
• Uncle Fed’s Tax Board

Compiled by Ernesto Longa (updated February 10, 2009)