Federal Taxation: Specialized Resources In Print
Useful Abbreviations
AFTR - American Federal Tax Reports
AOD - Action on Decision
BTA - Board of tax Appeals
CB - Cumulative Bulletin
GCM - General Counsel's Memorandum (IRS)
IRB - Internal Revenue Bulletin
IRC - Internal Revenue Code (26 USC)
LTR - Private Letter Ruling (also PLR)
Rev. Proc. - Revenue Procedure
Rev. Rul. - Revenue Ruling
TC - U.S. Tax Court Reports
TCM - Tax Court Memorandum Decisions
TCMemo - Tax Court Memorandum Decisions
TD - Treasury Decisions
USTC - U.S. Tax Cases
Primary Sources
Statutes - Internal Revenue Code (I.R.C.) is Title 26 of the U.S. Code (U.S.C.) US 003 U5 (Fed Core); paperback version KF 6276.558 A19 U56
+Regulations -
Title 26 of the C.F.R. US 005 A3 (Fed Core), amended by Treasury Decisions (T.D.)
+Revenue Rulings - Conclusions of the I.R.S. on the application of law to a given set of facts (Rev. Rul.)
+Revenue Procedures - Inform the public of I.R.S. internal management practices and procedures (Rev.Proc.)
++Private Letter Rulings - Pre-filing I.R.S. advisory rulings concerning specific transactions (L.T.R.)
Court Decisions - Judicial decisions on tax law.
Memorandum Decisions - Tax Court decisions on well established legal issues.
Congressional Reports - See Legislative History section below.
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+Published weekly in the Internal Revenue Bulletin (I.R.B.). The I.R.B. cumulates in the Cumulative Bulletin (C.B.) KF 6282 A2 I495; also via Internet at http://www.irs.gov/irb/; see also Bulletin Index-Digest System (1953/1993/94) KF 6362.3 I5
++Published in CCH IRS Letter Rulings KF 6289 A353
Court Reports
Board of Tax Appeals, 1924-42 ("BTA") KF 6280 A2 T36; Online http://bison.buffalo.edu:8991/F/?func=direct&doc_number=002482081
U.S. Tax Court Reports, 1942+ ("TC") KF 6280 A2 T37; Online http://bison.buffalo.edu:8991/F/?func=direct&doc_number=002482885
American Federal Tax Reports, 2nd ed. (P-H/RIA) ("AFTR") KF 6280 A2 A5
Tax Court Reported & Memorandum Decisions, (P-H/RIA) ("TC MEMO") KF 6280 A2 U55
U.S. Tax Cases (CCH) ("USTC") KF 6280 A2 C63
Tax Court Memorandum Decisions (CCH) ("TCM") KF 6280 A2 C73
United States Tax Reporter (RIA AFTR 2d Advance Sheets) KF 6285 U57; Westlaw*;
Looseleafs
- CCH, Federal Estate and Gift Tax Reporter KF 6571 A8 C65
- CCH, Federal Excise Tax Reporter KF 6600 A6 F42
- RIA, Federal Tax Coordinator 2d via RIA Checkpoint at Westlaw*
- CCH, IRS Letter Rulings Reporter KF 6289 A353 (Also Looseleaf Coll., Koren AV)
- CCH, IRS Positions Reporter (GCM, TM, AOD) KF 6300 A833 (Also Looseleaf Coll.)
- CCH, Standard Federal Tax Reporter KF 6285 C67 (Also Looseleaf Coll., Koren AV, Annex)
- RIA, Tax Action Coordinator KF 6365 T37
- CCH, Tax Court Reporter KF 6280 C65
- BNA, Tax Management Portfolios Plus KF 6289 A1 T35; BNA
- CCH, Tax Treaties KF 6306 U55
Legislative History
FTP, Barton's Federal Tax Laws Correlated KF 6335 A3 1968
Internal Revenue Acts KF 6275.99 U54
Reams, Internal Revenue Acts of the U.S.:
- 1909-1950 with index, KF 6275.8 1979;
- 1950-1951, KF 6275.8 1982a;
- 1954, KF 6275.8 1982;
- 1953-1972, KF 6275.8 1985
- Tax Reform Act of 1984, KF 6276.557 A15 1985
- Deficit Control and the Gramm-Rudman-Hollings Act (1985) KF 6222.119 A15 1986
- Tax Reform Act of 1986 KF 6276.558 A15 1986
BNA, Tax Management Primary Sources Series V (1986+) KF 6365 T391 (Looseleaf Coll.); Series I-IV (1970-1982) KF 6365 B87 1970
Seidman, Legislative History of Federal Income Tax Laws, 1938-1861 KF 6356.5 A15 1938 (Ref)
Seidman, Legislative History of Excess Profits Tax Laws 1946-1917 KF 6356.5 A15 1947 (Ref)
Seidman's legislative History of Federal Income & Excess Profits Tax Laws 1953-1938 KF 6356.5 A15 1954 (Ref)
Research Guides
- Hotchkiss, Specialized Legal Research ("Federal Income Taxation" Ch. 3) KF 240 S69 1987 (Ref Desk)
- Larson & Sheaffer, Federal Tax Research KF 241 T38 L37 2007
- Richmond, Federal Tax Research: Guide to Materials and Techniques, 8th ed. KF 241 T38 R5 2010 (Also Ref, Ref Desk)
- Tax Cite: A Federal Tax Citation and Reference Manual KF 241 T38 T39 1995 (Ref)
- Karlin, Tax Research KF 241 T38 K37 2009 (Ref)
- Garnder, et al, Tax Research Techniques, 7th ed. KF 241 T38 S55 2005 (Ref)
Treatises
- Bittker & Lokken, Federal Taxation of Income Estates & Gifts, 3rd ed. KF 6335 B48 1999
- Mertens, Law of Federal Income Taxation KF 6365 M4
Hornbooks & Study Aids
- Lieuallen, Basic Federal Income Tax (Crunchtime Series) KF 6369.3 L542 2009 (Study Aids)
- Rosenberg & Daher, The Law of Federal Income Taxation KF 6369 R673 2008 (Reserve)
- Chirelstein, Federal Income Taxation, A Law Student's Guide to Leading Cases and Concepts, 11th ed. KF 6369 C43 2009 (Study Aids)
- Posin, Principles of Federal Income Taxation of Individuals, 7th ed. KF 6369 P67 2005 (Study Aids)
- Doernberg, International Taxation in a Nutshell, 8th ed. KF 6419 Z9 D64 2009 (Study Aids)
- Watson, Tax Procedures and Tax Fraud in a Nutshell, 3rd ed. KF 6324 Z9 M67 2006 (Study Aids)
Forms
- IRS, Reproducible Federal Tax Forms for Use in Libraries (Current yr.) KF 6286 U56 (Reserve)
- Rabkin & Johnson, Current Legal Forms with Tax Analysis KF 170 R3 (Ref); Westlaw* and Lexis*
- RIA, Tax Action Coordinator KF 6365 T37
- Bittker, Emory & Streng, Federal Income Taxation of Corporations & Shareholders: Forms KF 6462 B5 1995; Westlaw*
Income Tax
- Bittker, Federal Income Taxation of Individuals, 3rd ed. KF 6369 B57 2002; Westlaw*
- Borison, Effectively Representing Your Client Before the "New" IRS : A Practical Manual for the Tax Practitioner with Sample Correspondence and Forms KF 6320 E34 2004 (Also Koren AV)
- CCH, Master Tax Guide KF 6272.5 C59 (Most recent on Reserve)
- RIA, Federal Tax Handbook KF 6289 A1 P73 (Most recent on Reserve)
- McNulty, Federal Income Taxation of Individuals in a Nutshells, 7th ed. KF 6369.3 M3 2004 (Study Aids)
- Burke, Federal Income Taxation of Partners & Partnerships in a Nutshells, 3rd ed.KF 6452 Z9 B87 2005 (Study Aids)
Corporate Tax
- Kahn & Lehman, Corporate Income Taxation, 6th ed. (Hornbook) KF 6464 K28 2009 (Reserve)
- Burke, Federal Income Taxation of Corporations and Stockholders in a Nutshell, 6th ed. KF 6465 S58 2007 (Study Aids)
- Wolfman, Federal Income Taxation of Corporate Enterprise, 3rd ed. KF 6450 A7 W6 1990
- Goff, Federal Income Taxation of Corporate Liquidation KF 6499 D5 G63 1984
- Bittker & Eustice, Federal Income Taxation of Corporations & Shareholders KF 6464 B5 2000; Westlaw*
- Lind & Schwarz, Cases and Materials on Fundamentals of Corporate Tax, 3rd ed. KF 6463 C37 1991
- Kahn, Taxation of S Corporations in a Nutshell KF 6491 K34 2008 (Study Aids)
Estate & Gift Tax
- Lane, Federal Income Taxation of Estates and Trusts, 3rd ed. KF 6443 L35 2001; Westlaw*
- McNulty, Federal Estate & Gift Taxation in a Nutshell, 6th ed. KF 6572 Z9 M3 2003 (Study Aids)
- Stephens & Maxfield, Federal Estate & Gift Taxation, 8th ed. KF 6572 S7 2002; Westlaw*
- Ferguson, Federal Income Taxation of Estates, Trusts, Beneficiaries, 3rd ed. KF 6584 F47 1998
Selected Historical Materials
Federal Tax Products (CD) KF 6366 U55
Contains the text of IRS tax forms (1997-2000)
Standard Federal Tax Reporter Archives, 1992+ KF 6285 C67 (Also Koren AV; older publications in Annex)
Includes significant legislation, text of bills and reports, the Internal Revenue Code, The U.S. Master Tax Guide, the Federal Income Tax Reporter and topical indexes.
The Tax Lawyer: Thirty-Year Cumulative Index, 1967-1997 K 24 A92 (Also Koren AV); HeinOnline https://research.lib.buffalo.edu/heinonline