Source Selections available under Tax Law
The pull-down menu for sources under Tax Law contains these choices. The items in red will be of particular interest in retreiving primary documents from the tax code and the working of the Internal Revenue Service
- ABA Tax Lawyer: Includes authoritative
articles and analysis of legislation, decisions, developments and trends in the area of
taxation of interest to the legal practitioner
- AICPA Tax Adviser: Contains full length
articles discussing the most current and up-to-date tax information of importance to AICPA
Tax Division members and to others interested in current trends in taxation
- Combined State Attorney General Tax Opinions: All
tax opinions written by the Attorneys General from the 50 states
- Department of Labor Letter Opinions:
Advisory opinions and information letters from the U.S. Department of Labor Welfare Benefit Programs.
- Federal Tax Cases: All available
federal tax case law.
- Internal Revenue Bulletin/Cumulative Bulletin: selected
documents found in the Internal Revenue Bulletin, a weekly publication by the Internal
Revenue Service that announces the official rulings and procedures of the Internal Revenue
Service. Included are Revenue Rulings, Revenue Procedures, Announcements, Notices, News
Releases (IR's), Treasury Department Orders, Prohibited Trans. Exemptions, Executive
Orders, Current Action on Previously Published Rulings and Acq. and Non-Acq. Tables
- Internal Revenue Code: Contains the Internal Revenue Code
of the United States of America as published by The Research Institute of America. This publication is not
searchable by date (see date tips below).
- IRS Actions &Memoranda - GCM/AOD/TM: Combined
file of memos from the IRS including General Counsel Memorandas, Actions on Decisions, and
Technical Memoranda.
- Law Reviews - Tax Articles: Selected law
review articles relating to tax law.
- Practical Tax Lawyer: Concise,
practice-oriented articles to assist lawyers with all aspects of tax law. The articles are
written by practitioners and are reviewed by an expert board of editorial advisors who are
members of the ABA Tax Section and are appointed by the Section
- Private Letter Rulings/Tax Advice Memoranda:
Each Private Letter Ruling is a determination from the Internal Revenue Service regarding
a tax issue from a taxpayer.
- State Tax Cases: State tax case law for
all 50 States plus the District of Columbia and the U.S. Virgin Islands and all ALR
annotations
- Tax Analysts Daily Tax News:
Includes Tax Notes Today, Worldwide Tax Daily and State Tax Daily.
- Tax Analysts Journals:
Tax Analysts' Exempt Organization Tax Review, Insurance Tax Review,
Letter Ruling Review, Natural Resources Tax Review, State Tax Notes
Magazine, Tax Notes International Magazine, Tax Practice and
Controversies Magazine and Tax Notes Weekly Magazine
- Treasury Regulations (Final/Temp/Proposed):
selected documents from the Code of Federal Regulations and the Federal Register