Concepts of Federal Taxation

Need help with your research? Contact:

Kelly Cannon
Outreach and Scholarly Communication Librarian
Humanities & Business Subject Specialist
phone: x3602
email: kcannon@muhlenberg.edu
IM (AIM, Yahoo, MSN): refcannon
Reference desk IM: talktotrexler


What are the databases Trexler Library subscribes to that will allow me to acquire a variety of full-text tax publication?

CCH Essentials (To access, visit Trexler Library home page > Online Reference Shelf > CCH Essentials. Acquire a password from your instructor, or click on "Get Required Password"). CCH Essentials includes:

Current Internal Revenue Code
Federal Tax Regulations
Revenue Rulings
Revenue Procedures
U.S. Tax Cases
Tax Court Regulars
Tax Court Memoranda
Letter Rulings and TAMs
General Counsel's Memos
Actions on Decisions, ISPs/MSSPs
Rulings & Other Docs
IRS Penalties Handbook
IRS Publications
Circular 230
State Tax Codes

LexisNexis Academic (To access, visit Trexler Library home page > Articles A to Z > LexisNexis Academic. Click on "Legal Research," then click on "Tax Law" in the right column. Choose any or all sources.) Available publications:

The Tax Lawyer
The Tax Adviser
Attorney General Tax Opinions
Department of Labor ERISA Opinion Letters
Federal Courts Tax Cases
IRS Cumulative Bulletin and Internal Revenue Bulletin
Internal Revenue Code
IRS General Counsel Memos, Actions on Decisions, & Technical Memos
Tax Law Review Articles, Combined
The Practical Tax Lawyer
IRS Private Letter Rulings and Technical Advice Memoranda
State Courts Tax Cases
Tax Analysts Tax Notes Today, Worldwide Tax Daily, and State Tax Today
Tax Analysts Tax Magazines, Combined
Treasury Regulations - Final, Temporary, and Proposed

For Pennsylvania tax courts and cases, from the main LexisNexis Academic page, choose Sources > Find a Source. Then search on: "Pennsylvania tax cases."

For Pennsylvania tax statutes, from the main LexisNexis Academic page, choose Sources > Find a Source. Then search on: "Pennsylvania statutes."

Business Source Elite (To access, visit Trexler Library home page > Articles A to Z > LexisNexis Academic. Click on "Legal Research," then click on "Tax Law" in the right column. Choose any or all sources.) Includes over 100 journals related to tax, among them:

Journal of the American Taxation Association
National Tax Journal
Tax Adviser
Tax Executive
CPA Journal
Journal of Accountancy

What government websites could prove useful?

GPO Access (http://www.gpoaccess.gov/index.html)

United States Code
Code of Federal Regulations

Internal Revenue Service (http://www.irs.gov/taxpros/article/0,,id=98137,00.html)

Internal Revenue Code
Internal Revenue Regulations
Internal Revenue Bulletin (revenue rulings and procedures)

US Tax Court (http://ustaxcourt.gov/UstcInOp/asp/HistoricOptions.asp)

US Tax Court Reports

Where can I go for information about tax laws from other countries and from individual U.S. states?

Martindale Hubbell Inernational Law Digest (Reference 341.026 M385i)

TaxSites.com (http://www.taxsites.com/)

© Muhlenberg College
Last modified: March 2008