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. |