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Federal Taxation: Databases

Last Updated: Apr 5, 2022 10:09 AM


In addition to LEXIS and Westlaw, UB subscribes to three major databases  covering federal taxation.

See more detail in boxes to the right.

RIA Checkpoint

RIA Checkpoint

RIA Checkpoint is a comprehensive collection of tax-related materials including Federal and state legislative statutes and codes, IRS rulings, regulations and procedures, Tax Court reported decisions, and selected journals. Also includes an international tax library, a state and local library and a pension and benefits library. An Archives file includes versions of the U.S. tax code from 1990 to date.

Content includes (but is not limited to):

American Federal Tax Reports
Federal Tax Coordinator 2d
Internal Revenue Bulletin
Tax Court Memorandum Decisions
Tax Court Reported Decisions
United States Tax Reporter


BNA (Tax Law & Accounting)

BNA (Tax Law & Accounting)
This is a commercial database available at UB with rich content covering many areas.
The TAX (federal & state) content includes:

Accounting Policy & Practice Report
Accounting Policy & Practice Series
Tax and Accounting Center
Tax Management® Portfolios Plus
Tax Management® State Tax Library
Tax Management® Tax Practice Library
Tax Management® Weekly Report
Tax Management® Weekly State Tax Report

CCH Wolters/Kluwer Intelliconnect

CCH Wolters/Kluers Intelliconnect
This is a commercial database available at UB with content covering many areas.
The Federal Taxation content includes:

Federal Tax Editorial Content

Quick Answers
Provides easy access to key information such as tax rates, charts, and checklists that are essential to tax practitioners.

U.S. Master GAAP Guide
Provides technical analysis, new insights, and practical explanations. Groups pronouncements into chapters that follow major balance sheet headings so readers can find all current pronouncements on a given subject in one place. Includes dual pre-/post-Codification references.

Federal Tax Primary Sources 
Federal Tax Regulations
--Final and Temporary Regulations
--Proposed Regulations

United States Tax Cases (2000-Current)
United States Tax Cases (1913-1999)
Tax Court regular decisions (Current & Archive)
Tax Court Memoranda decisions (Current year & Archive)
IRS Administrative Rulings
IRS Rulings and Other Documents (2002 - Current)
IRS Rulings and Other Documents (1960 - 2001)
Letter Rulings and IRS Positions (including TAMs and FSAs)
IRS Publications
Current IRS publications reflecting the IRSs interpretation of tax laws, regulations, court decisions, or statistical information intended for public use by taxpayers and practitioners. The publications are topically arranged and keyed to the applicable IRS forms.

Federal Tax Legislation
Includes all material relating to enacted and pending legislation impacting the Internal Revenue Code and other Tax Acts.
--Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010: Law, Explanation & Analysis
--Historical Law, Explanation and Analysis Books
--Tax Bills and Reports: 112th Congress (2011-2012)
--Historical Legislative Documents (1954-2002)   
--Topical Indexes    

Federal Tax Archives 
 Text of  Internal Revenue Code Sections for any year, 2005-2009.