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Federal Tax Research

Secondary Tax Sources

Secondary sources are any source that explains, analyzes, or comments on a primary source:
Type Description
Handbooks & Guides

Handbooks and guides provide short overviews of the tax law, often with simple annotations and cross references. These are  geared for practitioners, but can be a good starting point for someone starting out in tax research.

Tax Services

Tax services are comprehensive tools that are used to locate all the relevant primary authority related to a particular tax issue. In print, these are found in multivolume, loose-leaf binders, but our primary access is online.

Citators

Citators can be used to track the history of a case, as well as to see which cases subsequently cited it. There are specialized  citators for tax law, and in addition to providing the history of a case and the cases that cited it, these also provide citations to all the relevant administrative rulings, decision and other documents by the IRS.

Treatises

Treatises are comprehensive publications on specific areas of tax law, including detailed history of the law, analysis and   commentary. Like handbooks and guides, these can be a good starting point for research, but they go into much more depth   than the handbooks and guides.

Journal Articles

Articles written by scholars and practitioners about specific issues in specific areas of tax law.