Tax Law

News and Current Awareness

• BNA's Daily Tax Report . News about legislative activity and judicial opinions for U.S. (federal and state) and foreign taxation. Backfile goes back to Oct. 4, 1994.
• Tax Notes Today (Tax Analysts) . Available through Lexis (TNT).
• Worldwide Tax Daily (Tax Analysts) . Available through Lexis (TNI).
• State Tax Today (Tax Analysts) . Available through Lexis (STN).
• RIA Taxwatch. A free site from RIA.

Treatises

• Bittker and Eustice: Federal Income Taxation of Corporations and Shareholders. Available through Westlaw (WGL-CORP)
• Hellerstein and Hellerstein: State Taxation. Available through Westlaw ( WGL-STATE)
• Kuntz and Peroni: U.S. International Taxation. Available through Westlaw (WGL-INTTAX)
• McKee, Nelson and Whitmire: Federal Taxation of Partnerships and Partners. Available through Westlaw (WGL-PARTNER)
• Postlewaite, Cameron and Kittle-Kamp: Federal Income Taxation of Intellectual Properties and Intangible Assets. Available through Westlaw (WGL-TAXIP)
• Stephen, Maxfield, Lind and Calfee: Federal Estate and Gift Taxation. Available through Westlaw (WGL-GIFTAX)
• Willis, Pennell and Postlewaite: Partnership Taxation. Available through Westlaw (WGL-PARTTAX)

Online Services

• CCH Internet Tax Research NetWork . Contains federal and state primary law (including the Internal Revenue Code, cases, and regulations), tax news and articles, and links to federal and state reporters.
• Lexis: Taxation . Provides access to primary and secondary materials in tax law, including (but not limited to) cases, statutes, and regulations at both the state and federal levels, treaties, law reviews and journals, and news sources.
• RIA Checkpoint . Provides access to a variety of RIA tax products and federal documentation, including Annotations and Explanations, Federal Tax Coordinator, and Warren, Gorham, and Lamont tax journals.
• Westlaw . Within Westlaw's Directory is a collection of resources relating to taxation. Includes primary and secondary materials, including (but not limited to) cases, statutes, and regulations at both the state and federal levels, treaties, law reviews and journals, and news sources.

Statutes and Treaties

Federal

Internal Revenue Code (U.S. Code, Title 26)

The Internal Revenue Code is available from a number of different free and subscription-based sources.

• Cornell's Legal Information Institute. A free site with complete IRC text.
• GPO Access. Another free site, though not as easy to use as the above two sites because it lacks hyperlinking within the text.
• CCH Internet Tax Research NetWork . Choose the "federal" tab to browse to the code.
• Lexis: USCS - Title 26; Tax Annotated (USCS).
• Westlaw: United States Code Annotated (FTX-USCA). Search for concepts within the current IRC.
• Westlaw: Federal Taxation - Tax Code before Tax Reform Act of 1986 (FTX-USC-OLD). Search the IRC as it existed immediately prior to the Tax Reform Act of 1986 (enacted Oct. 22, 1986).

Public Laws

• Lexis: Federal Tax Legislation, Congressional Reports, and Bills (LEGIS). Search for concepts in "selected House, Senate, and Conference Committee Bills and Reports, as well as Public Laws [1954 to present], of passed legislation which deal with Title 26 [the Internal Revenue Code]."
• Westlaw: Federal Taxation Public Laws (FTX-PL); search for concepts in federal legislation related to taxation passed since the 93rd Congress (1973).

Legislative Histories

• Westlaw: Federal Taxation Legislative History (FTX-LH). "From 1948 through December, 1989 FTX-LH contains the legislative history of public laws as set forth in congressional committee reports reprinted in the United States Code, Congressional and Administrative News (USCC&AN). From January 1990, the database contains all congressional committee reports related to taxation, including reports on bills that did not become law."
• Lexis: Tax Legislative Histories, Combined (TAXLH). Search for concepts in public laws, bills and reports from the House Ways and Means, Senate Finance, and Joint Conference Committees since 1954, selected Joint Committee prints since 1981, Joint Committee blue books since 1976, and proposed tax and pension legislation.
• THOMAS: Legislative Information on the Internet. This site has the full text of major U.S. legislation, bill summaries and status, and the full text of various versions of U.S. bills. It also includes congressional committee reports, historical documents, and some recent Congressional Record text.
• HeinOnline: Taxation and Economic Reform in America . Contains numerous legislative histories of major pieces of federal tax legislation from the 20th and early 21st centuries.
• Seidman's Legislative History of Federal Income Tax Laws (1938-1861) Provides text of IRC and committee reports as well as citations to hearings and Congressional Record.
• Seidman's Legislative History of Federal Income and Excess Profits Tax Laws (1953-1939) Provides text of IRC and committee reports as well as citations to hearings and Congressional Record.
• Siedman's Legislative History of Excess Profits Tax Laws (1946-1917) Provides text of IRC and committee reports as well as citations to hearings and Congressional Record.

Legislative Committees

• U.S. Congress House Committee on Ways and Means
• U.S. Congress Joint Committee on Taxation
• U.S. Congress Senate Committee on Finance

Treaties

• Lexis: International Bureau of Fiscal Documentation (IBFD) - Tax Treaties (IBFDTR). Search for treaties between governments dating back to March 12, 1912.
• RIA Checkpoint . Allows you to browse through U.S. tax treaties in force. Go to "Contents," then, from the pull-down menu, select "U.S. Tax Treaties in Force."
• Westlaw: Federal Taxation - U.S. Treaties and Conventions (FTX-TREATIES); search for tax agreements between the U.S. government and foreign governments which have appeared in the IRS Cumulative Bulletins since 1955.
• Westlaw: RIA International Tax Treaties and Explanations (RIA-TREATIES); this database contains "Full Text International Tax Treaties of the United States with helpful Editorial Explanations to guide a practitioner."

Illinois

For tips on researching the legislative history of a particular piece of Illinois legislation, please see our Guide to Illinois Legislative History Sources page.

Illinois Compiled Statutes

• The Illinois State Legislature makes both Chapter 30: Finance and Chapter 35: Revenue freely available via its web site for either browsing or searching.
• Lexis: Illinois Compiled Statutes Annotated (CODE). Search or browse for concepts in the Illinois Compiled Statutes. Limit searches to Chapter 30: Finance and/or Chapter 35: Revenue by checking appropriate box.
• Westlaw: Annotated Illinois Taxation Statutes (ILTX-ST). Search for concepts in Act 2520 of Chapter 5 Taxpayer's Bill of Rights; Chapter 30 Revenue; and Chapter 35 Revenue, among others.
• Westlaw: Legislative Service - Illinois Historical (IL-LEGIS-OLD). Search for concepts in public acts passed by the Illinois General Assembly, 1988-
• Westlaw: Illinois Bill Tracking - Summaries and Full Text Combined (IL-BILLS). Search for legislation in progress in the current session of the Illinois General Assembly.

Illinois Institute for Continuing Legal Education Materials

• Illinois State and Local Taxation . A practice handbook.
• Real Estate Taxation . A practice handbook.

Other states

• State Statutes on the Internet: Taxation (Cornell's Legal Information Institute). A free site connecting to the taxation statutes of most states in the U.S.
• Lexis: Codes, Constitutions, Court Rules and ALS . From this page, you can choose either to search the code of a particular state, or to search all state codes simultaneously.
• Lexis: State Codes, Constitutions, Court Rules and ALS, All (ALLCDE). Search for concepts simultaneously in the taxation statutes of all 50 states, the District of Columbia, Puerto Rico, and the U.S. Virgin Islands.
• Westlaw . Search for concepts in the annotated taxation statues from each state (XXTX-ST (where XX is the state's two letter postal abbreviation)).
• Westlaw: Multistate Tax Statutes Annotated (MTX-ST); search for concepts in the tax statutes of all 50 states, the District of Columbia, Puerto Rico, and the Virgin Islands simultaneously.

Judicial Decisions

U.S. Supreme Court

• Lexis: US Supreme Court Lawyers' Edition Cases - Selected Federal Tax Material (USLED). Search for cases dating back to January, 1790.
• Westlaw: Federal Tax Cases - Supreme Court (FTX-SCT). Search cases dating back to 1790. Supreme Court cases may also be searched using the Federal Taxation - Cases (FTX-CS) database, which also includes cases from the federal "Courts of Appeals, District Courts, Bankruptcy Courts, Court of Federal Claims, U.S. Tax Court, Military Courts, and related federal and territorial courts."
• LexisONE. A free site for searching for opinions issued by the U.S. Supreme Court (1790 to present), U.S. Circuit Courts (1997 to present), and numerous state appellate courts (1997 to present). Searches are free, but you are required to register in order to use the service.
• Supreme Court Opinions (FindLaw). A free site for searching or browsing U.S. Supreme Court decisions dating back to 1893.
• Supreme Court Archive (Cornell's Legal Information Institute). A free site for searching concepts in U.S. Supreme Court decisions issued since May, 1990.

Other Federal Courts

• Lexis: Federal Courts Tax Cases (FEDTAX). Search for cases from the "U.S. Supreme Court, Federal Court of Appeals, and Federal District Courts .... Also included are [cases decided by] specialty courts such as Tax, Claims, Customs, Trade, Commerce, and Bankruptcy."
• Westlaw: Federal Taxation - Cases (FTX-CS). Search cases dating back to 1789 which were decided by the federal "Courts of Appeals, District Courts, Bankruptcy Courts, Court of Federal Claims, U.S. Tax Court, Military Courts, and related federal and territorial courts."
• LexisONE. A free site for searching for opinions issued by the U.S. Supreme Court (1790 to present), U.S. Circuit Courts (1997 to present), and numerous state appellate courts (1997 to present). Searches are free, but you are required to register in order to use the service.

U.S. Tax Court

• Lexis: US Tax Court Cases (TC). Search for Tax Court cases dating back to 1942. Lexis also provides access to the Tax Court's Memorandum Decisions and Summary Opinions, as well as the U.S. Board of Tax Appeals Decisions (1924-1942).
• Westlaw: Federal Tax Cases - Tax Court (FTX-TCT). Search for concepts in "Board of Tax Appeals decisions: 1924 - 1942, Board of Tax Appeals memorandum decisions: 1928 - 1942, Tax Court decisions: 1942 - present, [and] Tax Court memorandum decisions: 1942 - present."
• CCH Internet Tax Research NetWork . Includes Tax Court regular decisions, 1942 to present, and memorandum decisions, 1941 to present. Use the "Federal" tab, then scroll down to "Cases" under "Primary Sources."
• U.S. Tax Court Historical Opinions. A free feature within the U.S. Tax Court web site; provides Tax Court and Memorandum opinions issued since Jan. 1, 1999, and summary opinions starting Jan. 1, 2001.

Illinois

• Westlaw: Illinois Taxation Cases (ILTX-CS); Search for cases (1819- ) decided by the Illinois Supreme Court, Appellate Courts, and the Illinois Court of Claims.
• Lexis: IL Tax Cases (STTAX). Search for cases decided by the Illinois Supreme Court (1819- ) and by the Illinois Court of Appeals (1944- ).
• Opinions of the Supreme and Appellate Courts. A free service of the Illinois Supreme Court web site, where one can search for Illinois Supreme Court opinions filed since May 23, 1996, and for Appellate Court opinions filed since Sept. 1, 1996.

Other States

• Lexis: State Courts Tax Cases (CASES). Search for state court tax cases from all 50 states, the District of Columbia, and the Virgin Islands simultaneously.
• Lexis . Search for concepts in the cases decided in individual states.
• Westlaw: Multistate Taxation - Cases (MTX-CS). Search for cases from the state courts of the 50 states and the District of Columbia.
• Westlaw . Search for concepts in the cases decided in individual states (XXTX-CS (where XX is the state's two letter postal abbreviation)).
• LexisONE. A free site for searching for opinions issued by numerous state appellate courts (1997 to present). Searches are free, but you are required to register in order to use the service.

Regulations and Guidelines

Federal

Code of Federal Regulations (CFR): Title 26

• Cornell's Legal Information Institute. A free site.
• GPO Access. Another free site; search Title 26, or else browse by section number.
• Lexis: CFR - Federal Tax Regulations (CFR). Search or browse through Title 26 of CFR.
• Westlaw: Code of Federal Regulations (FTX-CFR). Search through Title 26 of CFR, including Treasury Regulations (Final IRS Regulations and Temporary IRS Regulations).
• CCH Internet Tax Research NetWork . Search or browse for Final, Temporary, and Proposed Regulations. Use the "Federal" tab, then select "Federal Tax Regulations" (under "Primary Sources").
• U.S. Treasury Department Regulations
  • Lexis: Treasury Regulations - Final, Temporary, and Proposed (ALLREG). Search regulations which have appeared in the Federal Register since July, 1980.
  • Westlaw: Federal Taxation - Final, Temporary and Proposed Regulations (FTX-REG); search for regulations which have appeared in the Federal Register since July, 1980.

Internal Revenue Service

Revenue Rulings

• Lexis: RIA IRS Revenue Rulings, Notices, and Procedures (RULE). Search IRS Revenue Rulings dating back to 1954.
• Westlaw: Federal Taxation - Revenue Rulings (FTX-RR). Search for IRS Revenue Rulings dating back to 1954.
• TaxLinks.com. A free site; search or browse for IRS Revenue Rulings dating back to 1954.
• Revenue Rulings (CCH Internet Tax Research Network) . Rulings date back to 1954.

Additional IRS Decisions and Documentation

• Lexis provides access to IRS Notices, Announcements, Private Letter Rulings, Technical Advice Memoranda, Actions on Decisions, General Counsel Memoranda, and more. It also provides access to the Internal Revenue Manual and other publications through its Agency Publications page.
• Westlaw provides access to IRS Announcements and Notices (FTX-ANN), Private Letter Rulings (FTX-PLR), Technical Advice Memoranda (FTX-TAM), Actions on Decisions (FTX-AOD), Revenue Procedures (FTX-RP), General Counsel Memoranda (FTX-GCM), and more. These and other resources may also be searched simultaneously using the Federal Taxation - IRS Combined Releases (FTX-RELS) database.
• CCH Internet Tax Research NetWork . Search or browse the Internal Revenue Manual, Revenue Procedures, and other documents. Use the "Federal" tab, then scroll down to "Federal Tax Regulations" under "Primary Sources."
• IRS: Chief Counsel Documents. Includes Chief Counsel Bulletins and Chief Counsel Notices
• Internal Revenue Manual (IRS). A free site.

Applicable Federal Rates (AFRs)

• CCH
• Pillsbury Winthrop. A free site with up-to-date AFR information.

Tax Forms

• Tax Forms and Publications (IRS)
• Forms List (Illinois Dept. of Revenue)
• State Tax Forms (1040.com)
• State Tax Forms (Federation of Tax Administrators)

Regulations of Other Federal Agencies

• Criminal Tax Manual (U.S. Dept. of Justice Tax Division)
• Judgment Collection Manual (U.S. Dept. of Justice Tax Division)
• Settlement Reference Manual (U.S. Dept. of Justice Tax Division)

Illinois

• Lexis: Illinois Administrative Code and Illinois Register (ILREGS)
• Westlaw: Illinois Tax Regulations (ILTX-ADC). Search for concepts in the current Title 86, Revenue, of the Illinois Administrative Code.
• Illinois Dept. of Revenue Regulations. A free site.

Other States

• Lexis: Administrative Codes and Registers . Provides access to the state codes and registers of each of the 50 states.
• Westlaw . Search for concepts in the taxation regulations of each state (XXTX-ADC (where XX is the state's two letter postal abbreviation)).
• State and Local Tax (Tax and Accounting Sites Directory). A free site providing links to regulations from different states.

Journals and Journal Articles

Searching for Articles

Use one of the following indexes when you have no specific article in mind, but need to find one or more articles on a particular topic.

• LegalTrac . An index of articles in approximately 800 legal journals.
• Index to Legal Periodicals and Books . Indexes articles from over 800 legal journals (beginning in 1981), and from major law books published since 1993. "Legal Periodicals Retro" component allows for searching for articles dating back to 1918, and can be searched by itself or simultaneously with the Index to Legal Periodicals & Books covering 1981 to present.
• Lexis: Law Reviews Combined (ALLREV). Search for articles in more than 500 law journals and law reviews (1982 to present) simultaneously.
• Westlaw: Journals and Law Reviews (JLR). Search for articles in almost 700 law journals and law reviews simultaneously.
• Current Index to Legal Periodicals . A weekly current awareness service of articles in over 500 legal journals. Most recent 5 issues available.
• To find older (pre-1980) articles for historical research, try one of the following:
  • Index to Federal Tax Articles TRS KF 6271 .G64 (3rd Floor Rubloff, West wall)
  • CCH Federal Tax Articles (1954-1996) TRS KF 6285 .F4 (3rd Floor Rubloff, West wall)

Locating Individual Journals

Use the list below if you are looking to locate a known article in a particular journal. This list does not represent a complete listing of journals covering tax law topics.

• Akron Tax Journal. Search for articles from vol. 7 (1990)- through Lexis (AKTXJL) and through LexisNexis Academic ; search for articles from vol. 10 (1993)- through Westlaw (AKRONTJ); vol. 1 (1983)- available via HeinOnline
• American Journal of Tax Policy. All volumes available through HeinOnline . Search for articles from Vol. 11 (1994)-vol. 15 (1998) through Westlaw (AMJTP) or through Lexis (AMJTP).
• Business Entities. Search for articles from vol. 1 (1985)- through Westlaw (WGL-BUSENT)
• Corporate Taxation. Search for articles from vol. 28, no. 2 (2001)- through Westlaw (WGL-JCTAX)
• CPA Journal. 1989- available.
• Critical Perspectives in Accounting . Vol. 4 (1993)- available (PDF)
• Estate Planning. Search for articles from vol. 12 (1985)- through Westlaw (WGL-ESTPLN)
• Florida Tax Review Available via HeinOnline (except most current vol.) ; search for articles through Westlaw (FLTXR) or through Lexis (FLTREV)
• Fordham Finance, Securities, and Tax Law Forum. Search for articles from 1997-1999 through Westlaw (FDMJCFL). Articles from 1996-1999 available via HeinOnline
• Fordham Journal of Corporate and Financial Law. Search for articles from 2000- through Westlaw (FDMJCFL). Articles also available via HeinOnline
• Houston Business and Tax Law Journal (PDF)
• International Tax and Public Finance Vol. 4 (1997)- available
• Intertax Vol. 28 (2000)- available
• Journal of Corporate Taxation. Search for articles from vol. 27 (2000)-vol. 28, no. 1 (2001) through Westlaw (WGL-JCTAX); March 1990 through June 1998 issues available through Business Source Elite .
• Journal of Finance. All but most recent 3 years available through JSTOR
• Journal of International Taxation. Search for articles from vol. 1 (1990)- through Westlaw (WGL-JITAX)
• Journal of Limited Liability Companies. Search for articles from 1994-1998 through Westlaw (WGL-BUSENT)
• Journal of Multistate Taxation. Search for articles from vol. 1 (1991)- through Westlaw (WGL-JMTAX)
• Journal of Partnership Taxation. Search for articles from 1985-1998 through Westlaw (WGL-BUSENT)
• Journal of Real Estate Taxation. Search for articles from vol. 12 (1985)-vol. 28, no. 4 (2001) through Westlaw (WGL-JRETAX)
• Journal of S Corporation Taxation. Search for articles from 1989-1998 through Westlaw (WGL-BUSENT)
• Journal of Taxation. Search for articles from vol. 62 (1985)- through Westlaw (WGL-JTAX)
• Journal of Taxation of Employee Benefits. Search for articles from vol. 2 (1995)- through Westlaw (WGL-JTXEB)
• Journal of Taxation of Exempt Organizations. Search for articles from vol. 11, no. 2 (1999)- through Westlaw (WGL-JTXEO)
• Practical Tax Lawyer. Search for articles from vol. 14 (1999)- through Westlaw (PRACTXL)
• Practical Tax Strategies. Search for articles from 1998- through Westlaw (PRACTXST)
• Quinnipiac Probate Law Journal. Search for articles from vol. 8 (1993)- through Westlaw; (QPROBLJ); search for articles from vol. 12 (1997)- through Lexis (QPROLJ)
• Real Estate Taxation. Search for articles from vol. 29 (2001)- through Westlaw (WGL-JRETAX)
• Tax Analysts Exempt Organization Tax Review Magazine. Search for articles from Jan. 1992 to present through Lexis (EOTMAG).
• Tax Analysts State Tax Notes Magazine. Search for articles from Jan. 1992 to present through Lexis (STNMAG).
• Tax Analysts Tax Notes International Magazine. Search for articles from Jan. 1992 to present through Lexis (TNIMAG).
• Tax Analysts Tax Notes Weekly. Search for articles from Jan. 4, 1982 to present through Lexis ( TXNMAG).
• Tax Law Review (New York University). Available via HeinOnline (except most current vol.). Search for articles from vol. 37 (1982)- through Lexis (NYUTAX) ; search for articles from vol. 44 (1988)- through Westlaw (TAXLR)
• Tax Lawyer. Search for articles from vol. 35 (1982)- through Westlaw (TAXL)
• Taxation for Accountants. Search for articles from 1985-1998 through Westlaw (WGL-PRACTXST)
• Taxation for Lawyers. Search for articles from 1985-1998 through Westlaw (WGL-PRACTXST)
• Taxes. Vol. 76 (1998)- available via CCH Internet Tax Research NetWork
• Valuation Strategies. Search for articles from 1997- through Westlaw (WGL-VALST)
• Virginia Tax Review. Search for articles from vol. 1 (1981)- through Lexis (UVATAX) ; search for articles from vol. 13 (1993)- through Westlaw (VATXR)
• If you don't see the journal title you're looking for here, try our Law and Law-Related Journals on the Web page.
• Use NUcat to see whether the Pritzker Legal Research Center or another Northwestern University library owns a print copy of the journal you are seeking.

Working and Research Papers

• Congressional Research Service Reports. From the National Council for Science and the Environment. Contains reports only from the past several months.
• National Bureau of Economic Research Working Papers. Search for papers issued since November 1994 (#4935).
• Social Science Research Network: Papers in Tax Law

Organizations and Governmental Agencies

• American Bar Association Section of Real Property, Probate and Trust Law
• American Bar Association Section of Taxation
• American Taxation Association
• Federation of Tax Administrators
• Financial Accounting Standards Board
• Illinois Dept. of Revenue
• Illinois Tax Increment Association
• International Fiscal Association, USA Branch
• Multistate Tax Commission
• National Association of Computerized Tax Processors
• National Association of Tax Professionals
• National Tax Association
• Northwestern Law Graduate Tax Program
• Office of Tax Policy Research (University of Michigan Business School)
• Organisation for Economic Cooperation and Development
• Robert D. Burch Center for Tax Policy and Public Finance (University of California, Berkeley)
• Tax Analysts
• Tax Foundation
• Tax Policy Center (Urban Institute and Brookings Institution)
• U.S. Congress House Committee on Ways and Means
• U.S. Congress Joint Committee on Taxation
• U.S. Congress Joint Economic Committee
• U.S. Congress Senate Committee on Finance
• U.S. Congressional Budget Office
• U.S. Dept. of Justice Tax Division
• U.S. Dept. of the Treasury
• U.S. Dept. of the Treasutry, Office of Tax Policy
• U.S. General Accounting Office
• U.S. Internal Revenue Service
• U.S. Office of Management and Budget
• U.S. Social Security Administration
• U.S. Tax Court

Other Resources

• FindLaw: Tax Law. Gateway to laws, journals, mailing lists, government agencies, and other information on tax law.
• Hieros Gamos: Guide to Taxation Law. Gateway to laws, journals, mailing lists, government agencies, and other information on both U.S. and foreign tax law.
• International Tax. Links to both international tax law resources, and to resources on tax law in approximately 75 countries.
• JURIST: Tax Law. Gateway to web-based information on U.S. tax law.
• "Law About" Taxation (Cornell's Legal Information Institute). Find links to federal, state, and other materials in estate and gift tax, income tax, and property tax as well as tax evasion.
• Tax and Accounting Sites Directory. By Professor Dennis Schmidt of Northern Iowa University. A very comprehensive gateway to tax and accounting sites; includes links to laws, associations, news, and much more.
• Library catalog of the International Bureau of Fiscal Documentation. The catalogue offers the opportunity to browse through the extensive collection of the IBFD's Library and Information Centre. This collection covers every country in the world and comprises approximately 30,000 books and subscriptions to over 1,000 journals, official gazettes, loose-leaf services, CD-ROMs and online databases as well as a significant amount of law texts and official documents from countries all over the world.
• NUcat. To search for books and other materials in the Northwestern University libraries.