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Tax Research

Guide to laws and information on Federal tax law issues.

Tax Websites

There are a number of websites with useful information about tax law.  You may find some of the following helpful:

Internal Revenue Service and Publications

     ♦  Internal Revenue Service home
     ♦  Internal Revenue Bulletins, 1996-present
     ♦  IRB 2003-27 - present
     ♦  IRS Electronic Reading Room of IRS documents
     ♦  IRS Forms and Publications
     ♦  Internal Revenue Manual

Other Government Documents and Publications               

     ♦  Code of Federal Regulations (1996 - current)
     ♦  Federal Register, 1936-present

     ♦  Federal Register Tutorial
     ♦  United States Government Manual
     ♦  Weekly Compilation of Presidential Documents

     ♦  Congressional Bills, 103rd. Congress (1994-95) - present
     ♦  Public and Private Laws, 104th Congress (1995-96) - present
     ♦  Congressional Record Bound, Vol. 1 (1873) to Vol. 162 (2016)
     ♦  Congressional Record Daily (1994 to present)

     ♦  Congressional Record Index (1983 to present)
     ♦  U.S. Code (1994 to present)
     ♦  GAO Reports and Comptroller General Decisions, 1989 - 2008


     Congress and the "Money Committees"
       ♦  House of Representatives
       ♦  Senate
     The Taxing Committees
       ♦  House Ways and Means Comm.
       ♦  Senate Finance Comm.
    The Appropriations Committees
       ♦  House Appropriations Comm.
       ♦  Senate Appropriations Comm.
     The Budget Committees
       ♦  House Committee on the Budget
       ♦  Senate Budget Committee 

     Joint Economic Committee
       ♦  Joint Economic Committee - Senate
     Joint Committee on Taxation
       ♦  Joint Committee on Taxation

     ♦  U.S. Tax Court


Selected Government Sites
  A Century of Lawmaking 1774-1875 (Includes Serial Set, Bills, Statutes at Large, etc.)

     ♦ Criminal Tax Manual (USDOJ, 2012 edition)
     ♦ U.S. Dept. of Justice Tax Division
     ♦ U.S. Dept. of the Treasury 


New York State
     ♦  NY State Dept. of Taxation and Finance

New York City
     ♦  NYC Dept. of Finance

Bar Associations

     ♦ ABA Section of Taxation
     ♦ NY State Bar Association Tax Section

        Note: The Tax Section Reports are available at this site.

International Taxation
Income Tax Treaties (IRS)

Research and Tax Pathfinders    

     Tax Research
     ♦  Georgetown Law Library Guide (Scroll down for several Tax Research guides)

     ♦  Duke Law Library Guide

Evaluating Web Sources
Evaluating Web Pages