Tax Law Research

by Chris Byrne
updated August 2022
 
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Some resources on this page are subscription databases that require a W&M ID and password for off-campus access.  See Off-Campus Access to Library Resources for more information.

Lexis, Westlaw, and Bloomberg Law require individual IDs and passwords for both off-campus and on-campus access.


Books

Library Catalog
To search for books, journals, and audiovisual materials held by William & Mary libraries, use the online catalog.

Search Tips:
Subject Queries--
  • Income tax
  • Inheritance and transfer tax
  • Gifts and Taxation
  • Corporations and Taxation
  • Trade Secrets
  • Trademarks

Individual jurisdictions can be searched, e.g. Taxation and Law and Virginia

Library of Congress Call Numbers for Taxation: KF 6271-6645 (federal taxation); KF 6720-6795 (state and local taxation). Browse the shelves under these call numbers to locate relevant treatises.

To search for materials from other libraries, use Worldcat.

Selected Treatises

  • Bittker, Boris I., Martin J. McMahon, Jr., and Lawrence Zelenak, Federal Income Taxation of Individuals (WG&L) Westlaw
  • Bittker, Boris I., James S. Eustice, and Gersham Goldstein, Federal Income Taxation of Corporations and Shareholders (WG&L) Westlaw
  • Bittker, Boris I., Lawrence Lokken, Federal Taxation of Income, Estates and Gifts (WG&L) Westlaw
  • Chirelstein, Marvin A., Federal income taxation: a law student's guide to the leading cases and concepts,13th ed. KF6369 .C43 2015
  • Hazelton, Penny A., Specialized Legal Research
    Chapter 3 covers Federal Income Taxation.
    Ref. KF240 .S64 2014
  • Hellerstein, Jerome R. and Walter Hellerstein, Hellerstein & Hellertein: State Taxation Westlaw
  • Kahn, Douglas A. and Jeffrey S. Lehman. Corporate Income Taxation, 6th ed.
    KF6464 .K28 2009
  • Lederman, Leandra, Federal Tax Practice & Procedure Lexis
  • Mertens, Jacob, Merten's Law of Federal Income Taxation Westlaw
  • Tobin, Daniel B., and Samuel A. Donaldson. Principles of Federal Income Taxation of Individuals. Reserve KF 6369 .P67 2017

Journal Articles

Legal Source
Contains detailed indexing for over 1,200 legal journals, law reviews, yearbooks, institutes, statutes, bar association and university publications, and some journals from Canada, Great Britain, and Australia/NZ. Includes full text for over 1100 journals. Coverage: 1908 - present.

 

For More Information
 For more information about finding law review articles, including older ones, see Locating Legal and Non-Legal Journal Articles.

Full Text Articles (from journals, newsletters, and legal newspapers)

Specialized journals on tax law include:
  • The Journal of Taxation
  • Virginia Tax Review
    • Westlaw (selected coverage starts 1987, full coverage 1993-present)
    • Lexis (1981-present)
  • New York University Tax Law Review
  • National Tax Journal
    • Online (1988-present; last 2 years available to Nat'l Tax Association members only)
    • Westlaw (2000-present)
  • Tax Law Review
 

Looseleaf Services & Newsletters

Topical Services & Reporters
  • RIA Federal Tax Coordinator 2d
    • Contains complete coverage and analysis of income, FICA, FUTA, estate, gift and excise taxes, as well as the Internal Revenue Code and Treasury Regulations.
    • Westlaw
  • RIA United States Tax Reporter
    • Contains text and analysis of the Internal Revenue Code, treasury regulations, and legislative committee reports, as well as annotations of cases and rulings. Includes excise taxes.
    • Westlaw
  • RIA Estate Planning and Taxation Coordinator
    • Contains text and analysis of the Internal Revenue Code, treasury regulations, and legislative committee reports, as well as annotations of cases and rulings concerning estate planning and taxation.
    • Westlaw
Newsletters
  • Tax Notes Weekly
    • Contains in-depth articles analyzing legislative proposals under consideration by the congressional tax writing committees, court decisions, regulatory pronouncements, and new trends in the administration of tax law. Every issue provides summaries of all full text documents pertaining to federal tax law.
    • Lexis (1992-present)
  • Tax Management Weekly Report

W&M Databases

Lexis

Westlaw

Web Sites

Internal Revenue Service
Contains links to tax statistics, taxpayer help, tax regulations, and forms & publications

Joint Committee on Taxation
Contains Joint Committee on Taxation (JCT) publications, press releases, and other tax-related information

House of Representatives: Committee on Ways and Means
Contains links to hearings, prints and publications, rules and jurisdiction, and legislative resources

Senate Finance Committee
Contains links to press office legislation, hearings, Roth-IRA information.

U.S. Department of Justice Tax Division
The Tax Division's primary function is to serve as a general purpose law firm for its principal client, the Internal Revenue Service (IRS). On behalf of the IRS, the Division handles virtually all civil litigation arising under the internal revenue laws except for those cases which are docketed in the U.S. Tax Court, and enforces the criminal tax laws by supervising or directly handling all criminal tax prosecutions. 
 

Associations

ABA Section on Taxation
The Section offers vital information about tax law and keeps members apprised of new substantive, administrative and procedural developments. Members have the opportunity to meet and share practical ideas with other tax lawyers and actively address current tax issues.

National Association of Tax Practitioners
The National Association of Tax Practitioners (NATP), founded in 1979, is a nonprofit professional association dedicated to excellence in taxation. NATP was formed to serve professionals who work in all areas of tax practice. Members include CPAs, individual practitioners, enrolled agents, accountants, attorneys, and financial planners

National Tax Association
Founded in 1907, the National Tax Association is a nonpartisan, nonpolitical educational association that fosters study and discussion of complex and controversial issues in tax theory, practice and policy, and other aspects of public finance.