LEGISLATION
Federal legislation is codified in 1itle 26 of the unannotated United State Code (USC). Both commercial versions of the Code, the United States Code Annotated (USCA) and the United States Code Service (USCS), feature the text, annotations to court decisions, regulations, citations to law review articles, and legislative history materials.
Older printed versions of the United States Code are located at KF62.1994, the United States Code Annotated at KF62.1927.W45, and the United States Code Service at KF62.A3.L38.
For the most recent version of the United States Code, especially Title 26, please visit http://uscode.house.gov/, or its counterparts on Lexis and Westlaw, among other services.
Looseleaf Services
These publications are designed as an integrated tax research system. Organized to following each Internal Revenue Code section, these sets print the full text of related proposed, temporary, and final regulations issued by the Treasury Department, as well as relevant court decisions, Revenue Rulings and Procedures. Because they're in looseleaf format, they're updated more frequently than USCA and uses.
The three major sets are:
Standard Federal Tax Reporter (CCH Vitallaw), KF6285.S72
United States Tax Reporter (RIA), KF6285.P741
Tax Management Portfolios (BNA) KF6285.A1 T35
Portfolios for U.S. Income, Estates, Gifts, and Trusts; and U.S. International (transfer pricing) provide expertise one portfolio per tax topic. There are many more for accountants, which the law library does not collect.
CCH Internet Tax Research Network (IntelliConnect àOmnitax à Cheetah à Vitallaw)
Contains virtually all of the primary tax resources with CCH's superb commentary. CCH Vitallaw's State tab links to all of the state tax material one is likely to need. Searchable by citation, keyword, and boolean searching, this is as close as one can come to one-stop tax research.
Lexis, please see, especially, Lexis Tax
Westlaw à Practice Area à Tax
all offer extensive and comprehensive access to federal tax materials, including superseded versions of the Codes.
Don’t forget HeinOnline, for older, valuable tax material.
See, especially,
HeinOnline Tax Foundation Archive Publications
