Treatises are comprehensive publications on specific areas of tax law. These can be a good starting point for research, but they go into much more depth than the handbooks and guides. Current versions of key federal tax treatises are available through Westlaw and linked below:
Guides and handbooks are short, single-volume guides that provide quick answers and references to some key primary sources. They are geared for practitioners, but are an excellent way for students to get a quick overview of a topic.
Tax services are specialized research tools that integrate all the relevant primary authority (code, regulations, IRS rulings, procedures and other documents, and court decisions) with the publisher's editorial content. These are indispensible tools for researching the tax law. The following are the names and descriptions of the most common federal tax services. Call numbers are provided where applicable.
Federal Tax Coordinator 2d (RIA)
Also available on Westlaw. Covers income, estate and gift taxes, as well as excise, FICA FUTA and international taxes (U.S. based). Organized by subject rather than code sections. Editorial content includes recommendations, illustrations, cautions, and observations, making this oriented toward practitioners. Includes citations to all the relevant authorities, practice tools, client letters, checklists, and other practitioner-oriented materials.
United States Tax Reporter (RIA)
Citators are used to determine the subsequent history of a case, statute, or regulation, and thus assess its validity. While it is perfectly acceptable to use a general citator such as Shepard's (available in LexisNexis) or KeyCite (available in Westlaw), there are specialized citators for federal tax research which are usually better than using one of the general citators, availabe online: