Primary Source materials include the Internal Revenue Code, Treasury Regulations, Congressional Committee Reports, Federal Tax Cases, Internal Revenue Service (IRS) publications and IRS Rulings and Releases, and U.S. Tax Treaties in force.
Secondary resources include Editorial Materials, including treatises, and News/Current Awareness resources.
Editorial Materials include:
- Citator 2nd notes the specific relationships between cases and rulings, including affirmations and reversals. Includes the American Federal Tax Reporter 2d, Tax Court Memorandum, Tax Court cases and IRS rulings.
- Federal Tax Handbook is a source of the current tax law.
- Federal Tax Coordinator includes income, estate, gift, excise, Federal Insurance Contribution Act (FICA), which funds Social Society and Medicare and Federal Unemployment Tax Act (FUTA) taxes, and checklists.
- United States Tax Reporter - Annotations is organized by IRS code section and legal issue, includes the American Federal Tax Reporter, Tax Court Memorandum decisions and reports, and IRS Rulings.
- United States Tax Reporter - Explanations contains Thomson Reuters staff experts' answers, observations, explanations, cautions and tips.
- WG&L Treatises written by acknowledged experts, offered detailed explanations of federal taxation topics. (WG&L stands for Warren, Gorham and Lamont, now part of Thomson Reuters Checkpoint.) These treatises may be searched individually or together.
New Resources:
EY Content Tax-related information from EY (Ernst & Young).
PPC Five-Minute Tax Briefing- weekly tax news update from PPC (Practioners Publishing Company)
