Tax Law Research

by Chris Byrne
February 2011

Jump to:

• Books
• Journal Articles
• Looseleaf Services & Newsletters
• W&M Online Databases
• Web Sites
• Associations

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 and Westlaw 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.

Other Libraries - Links to other libraries and library catalogs available through the web.

Selected Treatises

• Bittker, Boris I., Martin J. McMahon, Jr., and Lawrence Zelenak. Federal Income Taxation of Individuals, 3rd ed.
  KF6369 .B57 2002
  Westlaw
• Bittker, Boris I., James S. Eustice, and Gersham Goldstein. Federal Income Taxation of Corporations and Shareholders, 7th ed.
  KF6464 .B5 2000
  Westlaw
• Bittker, Boris I., Lawrence Lokken. Federal Taxation of Income, Estates and Gifts, 3d ed.
  KF6335 .B57 2005
  Westlaw
• Hazelton, Penny, ed. Specialized Legal Research.
  Chapter 3 covers Federal Income Taxation.
  Ref. KF240 .S64
• Hellerstein, Jerome R. and Walter Hellerstein. State Taxation
  KF6750 .H44 1998
• Kahn, Douglas A. and Jeffrey S. Lehman. Corporate Income Taxation, 6th ed.
  KF6464 .K28 2009
• Mertens, Jacob. The Law of Federal Income Taxation
  KF6369 .M4
  Westlaw
• Posin, Daniel Q. and Daniel B. Tobin. Principles of Federal Income Taxation of Individuals, 7th ed.
  KF6369 .C43 2005

 

Journal Articles

Index to Current Journal Articles (1980-)
Legal Trac

Subject Queries--

• Taxation
• Tax Law

Indexes articles from nearly 900 legal journals, bar association publications, law reviews, and legal newspapers. Includes book reviews.
Options for accessing this index include:

• Online: 1980-Present. Updated daily.
• Westlaw (1980-present; contains links to full-text articles where available)
• Lexis (1977-present; updated weekly)

Index to Older Journal Articles (prior to 1980)
The Index to Legal Periodicals (ILP), located in Reference, indexes articles from legal journals, bar association publications, law reviews, book reviews, and legal newspapers.
Ref. ZZ66 .I534

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)

• Hein Online: Law Journal Library
• Lexis Combined Law Reviews
• Lexis Tax Law Review Articles, Combined
• Westlaw Law Reviews, Texts & Bar Journals
• Westlaw Tax Law Reviews, Texts & Bar Journals

Specialized journals on tax law include:

• The Journal of Taxation
  
  • Westlaw (1985-present)
• Virginia Tax Review
  
  • Westlaw (selected coverage starts 1987, full coverage 1993-present)
  • Lexis (1981-present)
• New York University Tax Law Review
  
  • Lexis (1982-present)
• National Tax Journal
  
  • Online (1988-present; last 2 years available to Nat'l Tax Association members only)
  • Westlaw (2000-present)
• Tax Law Review
  
  • Westlaw (1988-present)

 

Looseleaf Services & Newsletters

Topical Services & Reporters

• CCH Federal Tax 
  
  • Contains extensive materials on federal income taxation including the text and analysis of the Internal Revenue Code, IRS rulings, IRS regulations, IRS procedures, cases, and administrative and legislative news. Relevant cases are digested throughout the set. The set is updated weekly in print and online.
• 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 Checkpoint
  • Print Location: KF6285 .F452 (No longer updated in print.)
• 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 Checkpoint
  • Print Location: KF6285 U74 (No longer updated in print.)
  CCH Federal Estate and Gift Tax Reporter
  
  • Contains extensive materials on federal estate and gift taxation including the text and analysis of the Internal Revenue Code, IRS rulings, IRS regulations, IRS procedures, cases, and administrative and legislative news. Relevant cases are digested throughout the set. The set is updated weekly in print and online.
  • Print Location: KF6571 A8F45 (No longer updated in print.) 
  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.
  • RIA Checkpoint
  • Print Location: KF6571 A8E82 (No longer updated in print.)

Newsletters

• Tax Notes
  • 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)
  • Print Location: KF6276 .T3 T3 (No longer updated after 2010.)
    
• Tax Management Weekly Report
  
  • Analyzes legislative, regulatory, and judicial tax developments
  • BNA Tax Management Weekly Report
  • Westlaw (1987-present)
  • Lexis (1988-present)
  • Print Location: KF6272 .B8 T56 (1996-2005)
• CCH Federal Tax Weekly
  
  • Analyzes legislative, regulatory, and judicial tax developments
  • CCH Federal Tax Weekly
• CCH State Tax Review
  
  • Covers changes in laws, pertinent court decisions, and administrative rulings and offers articles written by experts
  • CCH State Tax Review
  • Print Location: KF6285 .S675 (1993-2007)

Additional Resources

• LawTrio: A searchable database that contains listings of over 7500 legal looseleafs and newsletters in print.

 

W&M Databases

Lexis

• Materials include case law, proposed and enacted legislation, and regulations. Selected secondary sources include journal articles (e.g., Virginia Tax Review 1981-) and newsletters.
• Case Law, Regulations and IRS Material Combined

Westlaw

• The Taxation Practice-Area Materials include current and proposed federal legislation, regulations, and court decisions. Selected secondary sources include journal articles (e.g., Tax Law Review 1988-); and newsletters (e.g., Tax Management Weekly Report 1987-.) It also contains international materials, such as treaties and other agreements dealing with environmental law.
• Federal Taxation-- U.S. Code Annotated
• Federal Taxation--Final, Temporary and Proposed Regulations
• Federal Taxation-- Cases

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.

Tax Analysts
Tax Analysts is a nonprofit organization founded in 1970. Publications are their principal means of rendering public service. These publications provide forums for discussion of a wide variety of tax ideas. By facilitating discussion, they seek to encourage development of fiscal systems that are fair, simple, and economically efficient.

Other associations may be found in the Encyclopedia of Associations.