This guide covers federal law tax basics, both primary & secondary sources, and research databases & tools. This Home page contains resources that the library provides on federal tax law. If completely unfamiliar with tax law of any kind, view the Tax Overview page. The Primary Sources and Secondary Sources pages identifies each of the relevant sources of federal tax law and goes more in-depth within the sub-pages. Almost every source listed is available through one or more of the online tax research databases, which are covered in detail under the Tax Research Databases & Websites page. If curious about sources relating to the rationale and debate surrounding tax law, view the Tax Policy page.