Tax Law

This page provides links to some of the leading online resources in U.S. tax law, but is by no means exhaustive. In some instances, print resources available in the Pritzker Legal Research Center may be more suitable than those listed here. NU School of Law students are especially encouraged to visit or call our Reference Desk (312-503-8450) for help with tax law research questions.

News and Current Awareness

Treatises

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

Online Services

  • CCH Internet Tax Research NetWork Available from anywhere to all members of the Northwestern University community. 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 Available from anywhere to members of the NU School of Law community. 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 Available from anywhere to members of the NU School of Law community. 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 Available from anywhere to members of the NU School of Law community. 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.

Public Laws

Legislative Histories

Legislative Committees

Treaties

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

Illinois Institute for Continuing Legal Education Materials

Other states

Judicial Decisions

U.S. Supreme Court

Other Federal Courts

  • Lexis: Federal Courts Tax Cases Available from anywhere to members of the NU School of Law community (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 Available from anywhere to members of the NU School of Law community (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 Available from anywhere to members of the NU School of Law community (TC). Search for Tax Court cases dating back to 1942. Lexis Available from anywhere to members of the NU School of Law community 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 Available from anywhere to members of the NU School of Law community (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 Available from anywhere to all members of the Northwestern University community. 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 Available from anywhere to members of the NU School of Law community (ILTX-CS); Search for cases (1819- ) decided by the Illinois Supreme Court, Appellate Courts, and the Illinois Court of Claims.
  • Lexis: IL Tax Cases Available from anywhere to members of the NU School of Law community (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 Available from anywhere to members of the NU School of Law community (CASES). Search for state court tax cases from all 50 states, the District of Columbia, and the Virgin Islands simultaneously.
  • Lexis Available from anywhere to members of the NU School of Law community. Search for concepts in the cases decided in individual states.
  • Westlaw: Multistate Taxation - Cases Available from anywhere to members of the NU School of Law community (MTX-CS). Search for cases from the state courts of the 50 states and the District of Columbia.
  • Westlaw Available from anywhere to members of the NU School of Law community. 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

Internal Revenue Service

Revenue Rulings
Additional IRS Decisions and Documentation
Applicable Federal Rates (AFRs)
Tax Forms

Regulations of Other Federal Agencies

Illinois

Other 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 Available from anywhere to members of the NU School of Law community. An index of articles in approximately 800 legal journals.
  • Index to Legal Periodicals and Books Available from anywhere to all members of the Northwestern University community. 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 Available from anywhere to members of the NU School of Law community (ALLREV). Search for articles in more than 500 law journals and law reviews (1982 to present) simultaneously.
  • Westlaw: Journals and Law Reviews Available from anywhere to members of the NU School of Law community (JLR). Search for articles in almost 700 law journals and law reviews simultaneously.
  • Current Index to Legal Periodicals Available from anywhere to members of the NU School of Law community. 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 Available from anywhere to members of the NU School of Law community (AKTXJL) and through LexisNexis Academic Available from anywhere to all members of the Northwestern University community; search for articles from vol. 10 (1993)- through Westlaw Available from anywhere to members of the NU School of Law community (AKRONTJ); vol. 1 (1983)- available via HeinOnline Available from anywhere to all members of the Northwestern University community
  • American Journal of Tax Policy. All volumes available through HeinOnline Available from anywhere to all members of the Northwestern University community. Search for articles from Vol. 11 (1994)-vol. 15 (1998) through Westlaw Available from anywhere to members of the NU School of Law community (AMJTP) or through Lexis Available from anywhere to members of the NU School of Law community (AMJTP).
  • Business Entities. Search for articles from vol. 1 (1985)- through Westlaw Available from anywhere to members of the NU School of Law community (WGL-BUSENT)
  • Corporate Taxation. Search for articles from vol. 28, no. 2 (2001)- through Westlaw Available from anywhere to members of the NU School of Law community (WGL-JCTAX)
  • CPA Journal. 1989- available.
  • Critical Perspectives in Accounting Available from anywhere to all members of the Northwestern University community. Vol. 4 (1993)- available (PDF)
  • Estate Planning. Search for articles from vol. 12 (1985)- through Westlaw Available from anywhere to members of the NU School of Law community (WGL-ESTPLN)
  • Florida Tax Review Available via HeinOnline (except most current vol.) Available from anywhere to all members of the Northwestern University community; search for articles through Westlaw Available from anywhere to members of the NU School of Law community (FLTXR) or through Lexis Available from anywhere to members of the NU School of Law community(FLTREV)
  • Fordham Finance, Securities, and Tax Law Forum. Search for articles from 1997-1999 through Westlaw Available from anywhere to members of the NU School of Law community (FDMJCFL). Articles from 1996-1999 available via HeinOnline Available from anywhere to all members of the Northwestern University community
  • Fordham Journal of Corporate and Financial Law. Search for articles from 2000- through Westlaw Available from anywhere to members of the NU School of Law community (FDMJCFL). Articles also available via HeinOnline Available from anywhere to all members of the Northwestern University community
  • Houston Business and Tax Law Journal (PDF)
  • International Tax and Public Finance Available from anywhere to all members of the Northwestern University community Vol. 4 (1997)- available
  • Intertax Available from anywhere to all members of the Northwestern University communityVol. 28 (2000)- available
  • Journal of Corporate Taxation. Search for articles from vol. 27 (2000)-vol. 28, no. 1 (2001) through Westlaw Available from anywhere to members of the NU School of Law community (WGL-JCTAX); March 1990 through June 1998 issues available through Business Source Elite Available from anywhere to all members of the Northwestern University community.
  • Journal of Finance. All but most recent 3 years available through JSTOR Available from anywhere to all members of the Northwestern University community
  • Journal of International Taxation. Search for articles from vol. 1 (1990)- through Westlaw Available from anywhere to members of the NU School of Law community (WGL-JITAX)
  • Journal of Limited Liability Companies. Search for articles from 1994-1998 through Westlaw Available from anywhere to members of the NU School of Law community (WGL-BUSENT)
  • Journal of Multistate Taxation. Search for articles from vol. 1 (1991)- through Westlaw Available from anywhere to members of the NU School of Law community (WGL-JMTAX)
  • Journal of Partnership Taxation. Search for articles from 1985-1998 through Westlaw Available from anywhere to members of the NU School of Law community (WGL-BUSENT)
  • Journal of Real Estate Taxation. Search for articles from vol. 12 (1985)-vol. 28, no. 4 (2001) through Westlaw Available from anywhere to members of the NU School of Law community (WGL-JRETAX)
  • Journal of S Corporation Taxation. Search for articles from 1989-1998 through Westlaw Available from anywhere to members of the NU School of Law community (WGL-BUSENT)
  • Journal of Taxation. Search for articles from vol. 62 (1985)- through Westlaw Available from anywhere to members of the NU School of Law community(WGL-JTAX)
  • Journal of Taxation of Employee Benefits. Search for articles from vol. 2 (1995)- through Westlaw Available from anywhere to members of the NU School of Law community (WGL-JTXEB)
  • Journal of Taxation of Exempt Organizations. Search for articles from vol. 11, no. 2 (1999)- through Westlaw Available from anywhere to members of the NU School of Law community (WGL-JTXEO)
  • Practical Tax Lawyer. Search for articles from vol. 14 (1999)- through Westlaw Available from anywhere to members of the NU School of Law community (PRACTXL)
  • Practical Tax Strategies. Search for articles from 1998- through Westlaw Available from anywhere to members of the NU School of Law community (PRACTXST)
  • Quinnipiac Probate Law Journal. Search for articles from vol. 8 (1993)- through Westlaw; Available from anywhere to members of the NU School of Law community (QPROBLJ); search for articles from vol. 12 (1997)- through Lexis Available from anywhere to members of the NU School of Law community (QPROLJ)
  • Real Estate Taxation. Search for articles from vol. 29 (2001)- through Westlaw Available from anywhere to members of the NU School of Law community (WGL-JRETAX)
  • Tax Analysts Exempt Organization Tax Review Magazine. Search for articles from Jan. 1992 to present through Lexis Available from anywhere to members of the NU School of Law community (EOTMAG).
  • Tax Analysts State Tax Notes Magazine. Search for articles from Jan. 1992 to present through Lexis Available from anywhere to members of the NU School of Law community (STNMAG).
  • Tax Analysts Tax Notes International Magazine. Search for articles from Jan. 1992 to present through Lexis Available from anywhere to members of the NU School of Law community (TNIMAG).
  • Tax Analysts Tax Notes Weekly. Search for articles from Jan. 4, 1982 to present through Lexis Available from anywhere to members of the NU School of Law community ( TXNMAG).
  • Tax Law Review (New York University). Available via HeinOnline Available from anywhere to all members of the Northwestern University community (except most current vol.). Search for articles from vol. 37 (1982)- through Lexis Available from anywhere to members of the NU School of Law community(NYUTAX) ; search for articles from vol. 44 (1988)- through Westlaw Available from anywhere to members of the NU School of Law community (TAXLR)
  • Tax Lawyer. Search for articles from vol. 35 (1982)- through Westlaw Available from anywhere to members of the NU School of Law community (TAXL)
  • Taxation for Accountants. Search for articles from 1985-1998 through Westlaw Available from anywhere to members of the NU School of Law community (WGL-PRACTXST)
  • Taxation for Lawyers. Search for articles from 1985-1998 through Westlaw Available from anywhere to members of the NU School of Law community (WGL-PRACTXST)
  • Taxes. Vol. 76 (1998)- available via CCH Internet Tax Research NetWork Available from anywhere to all members of the Northwestern University community
  • Valuation Strategies. Search for articles from 1997- through Westlaw Available from anywhere to members of the NU School of Law community (WGL-VALST)
  • Virginia Tax Review. Search for articles from vol. 1 (1981)- through Lexis Available from anywhere to members of the NU School of Law community (UVATAX) ; search for articles from vol. 13 (1993)- through Westlaw Available from anywhere to members of the NU School of Law community(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

Organizations and Governmental Agencies

Other Resources

  • Bloomberg BNA Tax Management Portfolios. Topical, in-depth guidance written for tax practitioners by tax practitioners. On Reserve KF 6289 .A1T35 and available on Bloomberg Law Available from anywhere to members of the NU School of Law community.
  • 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.
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