1 / 12

Federal Tax Research

Federal Tax Research. Chuck Marcus Head Reference Librarian Hastings Law Library 415-565-4838 marcusc@uchastings.edu. August 24th, 2010 Basics of Federal Tax Research Electronic Resources Academic Tax Research. Tax Research: Primary Sources. A. Statutory Internal Revenue Code = IRC

Solomon
Download Presentation

Federal Tax Research

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. Federal Tax Research Chuck Marcus Head Reference Librarian Hastings Law Library 415-565-4838 marcusc@uchastings.edu • August 24th, 2010 • Basics of Federal Tax Research • Electronic Resources • Academic Tax Research

  2. Tax Research: Primary Sources A. Statutory Internal Revenue Code = IRC Un-codified Provisions Current, Repealed, and Pending Legislation

  3. Tax Research: Primary Sources B. Judicial Trial Courts a. Tax Court [TC; TCM; TC Mem Dec] b. U.S. District Court [Fed Supp; AFTR; USTC] c. U.S. Court of Federal Claims [Fed Cl; AFTR; USTC]

  4. Tax Research: Primary Sources B. Judicial Appellate Review a. U.S. Court of Appeals [Fed 3d; USTC;AFTR] b. U.S. Supreme Court [U.S.; AFTR; USTC]

  5. Tax Research: Primary Sources C. Administrative • Federal Tax Regulations • Final, Temporary and Proposed • Treasury Decisions

  6. Tax Research: Primary Sources C. Administrative IRS Rulings and Pronouncements a. Revenue Rulings [Rev. Rul.] b. Revenue Procedures [Rev. Proc.] c. Letter Rulings: Private Letter Rulings [PLR] Determination Letters Technical Advice Memoranda [TAM] d. Other Guidance – see the Inventory of IRS Guidance Documents- A Draft, 88 Tax Notes 305 (2000)

  7. Legislative Histories B. Legislative History Documents 1. Committee Reports a. House Ways and Means Committee b. Senate Finance Committee c. Joint Conference Committee 2. Joint Committee on Taxation The Blue Book

  8. Tax Treaties A. Background 1. Primarily to eliminate or reduce double taxation for taxpayers. 2. Treaties have the force of statutes. 3. Treaty histories 4. I.R.S. Publication 901 - U.S. Tax Treaties: Good overview of current U.S. tax treaties. http://www.irs.gov/pub/irs-pdf/p901.pdf

  9. Tax Research: Secondary Sources A. Treatises Bittker & Lokken, Federal Taxation of Income Estates and Gifts, Rev 3d ed. [KF6335 .B57 2005] Bittker & Eustice, Federal Income Taxation of Corporations and Shareholders, 7th ed. [KF6464 .B5 2000 ] McKee, Nelson & Whitmire, Federal Taxation of Partnerships and Partners, 4th ed. [KF6452 .M3 2007 ] Peschel, Federal Taxation of Trusts, Grantors, and Beneficiaries, 3d ed., [KF6443 .P4 1997 ]

  10. Tax Research: Secondary Sources B. Annotated Tax Services [Arranged By Code Section] Standard Federal Tax Reporter (CCH) United States Tax Reporter (RIA)

  11. Tax Research: Secondary Sources C. Topical Tax Services [Arranged By Subject] Tax Management Portfolios (BNA) RIA Federal Tax Coordinator 2d 2010 Master Tax Guide (CCH)

  12. Tax Research: Current Awareness Publications A. CCH Federal Tax Weekly B. Tax AnalystsTax Notes Weekly and Tax Notes Today C. BNA Weekly Tax Report and Daily Tax Report D. RIA Tax Watch (daily) and Federal Taxes Weekly

More Related