Tax Research Resources

 

Introduction

The Mendik Library offers a tax collection of print and electronic resources covering a variety of topics including federal taxation, New York state taxation, tax policy and international taxation. The print collection includes an extensive collection of the following publications:

  • government documents
  • tax looseleaf publications
  • tax treatises
  • compiled tax legislative histories
  • annual tax institute publications
  • tax journals and
  • tax newsletters

The Law Library offers electronic access to tax materials through LEXIS, WESTLAW, BNA Tax Management Library, RIA Checkpoint  and CCH Intelliconnect.  The Library also subscribes to a number of other general electronic products available on the library intranet site which may be useful for tax research such as Heinonline. Heinonline, for example, includes the full text of many law reviews from their first volume of publication. Most of these subscription services may be accessed offsite as well as at the Law School.



Accessing Electronic Information Resources

BNA TAX MANAGEMENT LIBRARY

The library subscribes to a number of BNA electronic publications including the Tax Management Library and the Tax Management Weekly Report. The Tax Management Library provides electronic access to a wide range of primary and secondary tax materials including the BNA Tax Management Portfolios on U.S. Income, Foreign Income and Estate Gifts and Trusts. It also includes the Internal Revenue Code, tax cases, regulations, IRS documents and a number of other sources. The Tax Management Weekly Report includes brief articles on current tax developments with links to the text of articles or documents.
 

  • Guides for BNA Tax Research
    In the Tax Management Library on the left frame of the screen, click on User's Guide, then click on links for a Quick Reference Guide or an In-Depth User's Guide.
  • Accessing BNA Tax Materials Online
    Go to the NYLS home at http://www.nyls.edu and click on "library." Click on "Electronic Resources," then click on BNA, then click on either Tax Management Library or Tax Management Weekly Report.
  • Using BNA Tax materials outside of NYLS
    Follow same procedure as above but when logging in, you will be prompted for your name (e.g., John Smith) and your 8 digit library barcode, located on the back of your NYLS ID.

 

CCH Intelliconnect

CCH Intelliconnect provides access to Federal and State tax materials, as well as editorial content from the various CCH tax reports such as the Standard Federal Tax Reporter, Federal Estate and Gift Tax Reporter and Tax Treaties Reporter. The federal archives extend back to 1978, and the state archives go back to 1994. Users may search by code section or topic and may use the CCH indices from the various CCH reporters covered. CCH Intelliconnect also provides access to a number of business services such as Federal Securities Law Reporter and Federal Banking Law Reporter.
 

  • Accessing CCH Intelliconnect
    Go to the NYLS home at http://www.nyls.edu and click on "library." Under "Electronic Resources," click on CCH Intelliconnect to begin research.
  • Using CCH Intelliconnect outside of NYLS
    Follow same procedure as above but when logging in, you will be prompted for your name (e.g., John Smith) and your 8 digit library barcode, located on the back of your NYLS ID.


LEXIS


LEXIS provides access to the text of federal and state legal sources, law reviews and newsletters, as well as significant international and foreign legal materials. LEXIS also includes news, business and medical sources. Among the tax resources available on LEXIS are IRS documents and the full text of authoritative tax treatises such as Rabkin & Johnson's Current Legal Forms with Tax Analysis. Tax Notes Today and other Tax Analysts publications are also available. "Practice Pages" for Taxation include daily tax newsletters and templates for easy retrieval of tax documents.
 

  • Accessing LEXIS
    To sign on to LEXIS go to http://www.lexisnexis.com/lawschool and follow the prompts for entering your user ID.
  • Using LEXIS effectively for tax research
    Once you have signed on, there are some options for easy use of tax materials:
    Research Tasks. Click on "Research Tasks" button at top of screen and choose "Tax."


RIA Checkpoint


RIA Checkpoint is an electronic tax research service which provides access to primary tax law sources as well as editorial content and explanations of tax law. It includes access to the Internal Revenue Code, Treasury Regulations, court cases, IRS rulings, and proposed legislation. It also includes a citator which provides information about subsequent citations of authority.
 

  • Accessing RIA Checkpoint
    Go to the NYLS home at http://www.nyls.edu and click on "library." Under "Electronic Resources," click on RIA Checkpoint and begin research.
  • Using RIA Checkpoint outside of NYLS
    Follow same procedure as above but when logging in, you will be prompted for your name (e.g., John Smith) and your 8 digit library barcode, located on the back of your NYLS ID.


Tax Analysts Publications

The library subscribes to several electronic Tax Analysts publications including Tax Notes Today, Tax Notes (weekly), State Tax Today, Worldwide Tax Daily, and Worldwide Tax Treaties . These publications provide news, analysis and primary documents in their respective topical areas. Tax Analysts is a nonprofit publisher that provides the latest and most in-depth tax information worldwide. Tax Analysts was founded in 1970 by Thomas F. Field, a former Treasury lawyer and tax expert. From the beginning Tax Analysts had a mission to foster free, open, and informed debate about taxation. The organization quickly assumed a prominent role in the policy process, offering congressional testimony, publishing newspaper opinion articles, and preparing analyses of key policy issues. In 1972 Tax Analysts began publishing Tax Notes, a weekly journal of news, commentary, and policy analysis.

  • Accessing Tax Analysts publications online:
    Go to the NYLS home at http://www.nyls.edu and click on "library." Under "electronic resources," find Tax Analysts and then select the publication of your choice.
  • Using Tax Analysts materials outside of NYLS
    Follow same procedure as above but when logging in, you will be prompted for your name (e.g., John Smith) and your 8 digit library barcode, located on the back of your NYLS ID.
  • Email Services
    You may set up daily email services. Once you have accessed any Tax Analysts publication click on Email Services in the left frame and follow prompts.
  • Help for Tax Analysts Tax Research
    Once you have accessed any Tax Analysts publication, click on the HELP button on left frame for search tips.


WESTLAW


WESTLAW provides access to primary sources for U.S. federal and state law, secondary legal sources, and international and foreign legal materials. In addition WESTLAW includes thousands of news and business databases. The full text of a number of tax treatises such as Bittker & Lokken's Federal Taxation of Income Estates and Gifts (WGL-IEG) is also available on WESTLAW.
 

  • Accessing WESTLAW
    Sign on to WESTLAW at http://www.lawschool.westlaw.com and follow prompts to enter your username and password.
  • Using WESTLAW effectively for tax research
    For easier access to tax materials you may add a Tax tab providing templates for easy searching of tax documents and highlighting access to tax legal sources. Click on the Add/Remove Tabs link at the top of the screen and follow directions to add Tax tab.

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Accessing Print Tax Research Materials

The core print tax research collection is in call numbers KF 6200-KF6645 on L-3. Because the collection is classified by the Library of Congress classification system, certain tax topics are classified outside the core American federal taxation area. In the Mendik Library tax materials can generally be found in the following locations by call number:

Core: American Federal Tax

KF6260-6645

 

State and Local Tax Generally

KF6720-6770

 

New York State Tax

KFN5860-5880

 

Tax Policy

HG2240-5715

 

International Taxation, Treaties

K4456-4600

 

European Taxation

KJC7101-7198

 

Tax Journal Indices

KF6271-6285

 


Caveat: If you don't find what you are looking for in the core tax collection, be sure to search the online library catalog at http://lawlib.nyls.edu/ All tax materials are not in the core tax area. For instance, taxation for tax law of a particular country is classified with that country's tax law materials, and works on tax policy are classified with social science materials.

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Research Guides to Tax Law

Karlin, Barbara H. Tax Research. 4th ed. 2009. [KF 241 .T38 K37 2009 ]
Available in NYLS Library

Larson, Joni and Dan Sheaffer.  Federal Tax Research. 2d ed.  2011.  [KF241 .T38 L38 2011]
Available in NYLS Library

Lowy, Peter A. U.S. Federal Tax Research, BNA Tax Management Portfolio No. 100. [KF6365.B97]; also available electronically through BNA Tax Management Library, Lexis or Westlaw.
Available in NYLS Library

Raabe, William A. West's Federal Tax Research. 8th ed. 2009 [KF 241 .T38R33 2009]
Available in NYLS Library

Richmond, Gail Levin. Federal Tax Research. 8th ed. 2010 [KF 241 .T38 R53 2007 Reserve]
Available in NYLS Library

Electronic Guides--Examples

Georgetown Law Library Guide

Duke Law Library Guide

A number of other electronic guides to tax research are available on the web. You may find them by using any search engine and searching for tax pathfinder or tax research guide.


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Legislative Histories


Compiled histories of tax legislation may be found in call numbers KF6275 - KF6276. Check catalog for specific titles. Library also has general legislative materials in print and electronic sources. Check at Reference Desk for assistance.  In addition a large archive of tax materials and legislative histories is available through Heinonline in their Taxation and Economic Reform in American:  A Historical Archive, 1781-2009.  To access Heinonline, go to the library home at http://www.nyls.edu/library ,click on Electronic Resources, and then select Heinonline.

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Print Looseleaf Services

Arranged by Code Section

CCH Standard Federal Tax Service [KF 6285 .C67] Available in NYLS Library

U.S. Tax Reporter, RIA (formerly Prentice Hall) [KF 6285 .P74] Available in NYLS Library

Arranged by Subject

Rabkin & Johnson, Federal Income, Gift and Estate Taxation [KF 6335.A6 R32] Available in NYLS Library

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Treatises

The library maintains subscriptions to a number of tax treatises. Tax Treatises are often a good starting point in research to get background on an area of law as well as to get references to primary sources. The library catalog is a good place to start to find treatises on the specific tax topic you are looking for. Some heavily used treatises are shelved at the Reserve Desk. Others are shelved in the stacks. A number of treatises are also available on line on LEXIS or WESTLAW. The list below includes some of the treatises held by the library. In addition many of these treatises are available online in full text on LEXIS or WESTLAW. The database identifiers are included when available. You may also check the tax topical areas on either LEXIS or WESTLAW and browse the treatises listed there.

General Texts:

Boris I. Bittker and Lawrence Lokken. Federal Taxation of Income, Estates and Gifts. (3d ed. 1999).
Call number: KF6369 .B57 1999
Location: Reserve
Online: WESTLAW; WGL-IEG
Available in NYLS Library

Jacob Rabkin and Mark H. Johnson. Current Legal Forms with Tax Analysis . (1948-) 33 v. +
Call number: KF6286 .R3
Location: Stacks
Online: LEXIS; matben;clfta
Available in NYLS Library

Jacob Rabkin. Federal Income Gift and Estate Taxation. 12 v.+
Call number: KF6335.A6 .R32
Location: Stacks
Online: LEXIS; matben;figetx
Available in NYLS Library

Bankruptcy and Taxation

Gordon D. Henderson and Stuart J. Goldring. Failing and Failed Businesses: Tax Aspects of Bankruptcy and Nonbankruptcy Restructurings of Troubled Corporations. Annual. Library has 1995-2000.
Call number: KF6499 .D5F35
Location: Stacks
Online: n/a
Available in NYLS Library

Grant W. Newton and Gilbert D. Bloom. Bankruptcy and Insolvency Taxation. (3d ed. 2005).
Call number: KF6332 .N49 2005
Location: Stacks
Online: Lexis
Available in NYLS Library

C. Richard McQueen and Jack F. Williams. Tax Aspects of Bankruptcy Law and Practice. (3d ed. 1997).
Call number: KF6332 .M37 1997
Location: Reserve
Online: WESTLAW; TAXBLP
Available in NYLS Library

Consolidated Returns

Fred W. Peel, Jr. Consolidated Tax Returns: A Treatise on the Law of Consolidated Federal Income Tax Returns. (3d ed.) 2 v.
Call number: KF6499 .C58 P43 1984
Location: Stacks
Online: WESTLAW; CONTAXRET
Available in NYLS Library

Corporate Taxation

Boris I. Bittker and James S. Eustice. Federal Income Taxation of Corporations and Shareholders. (7th ed. 2000) 2v.
Call number KF6464 .B5 2000
Location: Reserve
Online: WESTLAW; WGL-CORP
Available in NYLS Library

Martin D. Ginsburg and Jack S. Levin. Mergers, Acquisitions and Buyouts. Semi-annual. 3 v.
Call number: KF6499 .M4M47
Location: Reserve
Online: n/a
Available in NYLS Library

Theodore Ness. Taxation of the Closely Held Corporation. (5th ed. 1991).
Call number: KF6464 .N4 1991
Location: Stacks
Online: n/a
Available in NYLS Library

Individual Income Taxation

Boris I. Bittker and Martin J. McMahon, Jr. Federal Income Taxation of Individuals. (3d ed. 2002).
Call number: KF6369 .B56 2002
Location: Reserve
Online: WESTLAW; WGL-INDV
Available in NYLS Library

Partnerships, S Corporations and Limited Liability Companies

James S. Eustice and Joel D. Kuntz. Federal Income Taxation of S Corporations. (4th ed. 2001).
Call number: KF6491 .E87 2001
Location: Stacks
Online: WESTLAW; WGL-SCORP
Available in NYLS Library

Jerold A. Friedland. Understanding Partnership and LLC Taxation. (2d ed. 2003).
Call number: KF6452 .F75 2003
Location: Stacks
Online: n/a
Available in NYLS Library

William McKee. McKee's Federal Taxation of Partnerships and Partners. (2d ed. 1990).
Call number: KF6452 .M25 1990
Location: Stacks
Online: WESTLAW; 3d edition WGL-PARTNER
Available in NYLS Library

Philip P. Whynott. The Limited Liability Company (3rd ed. 1999).
Call number: KF1380 .Z95B34 1999
Location: Stacks
Online n/a
Available in NYLS Library

Arthur Willis, John S. Pennell and Philip F. Postlewaite. Partnership Taxation. (6th ed. 1997).
Call number: KF6452 .W553 1997
Location: Reserve
Online: WESTLAW; PARTTAX
Available in NYLS Library

Real Estate Taxation

Gerald J. Robinson. Federal Income Taxation of Real Estate. (6th ed. 1998).
Call number: KF6435.A6 R625 1995
Location: Stacks
Online: WESTLAW; WGL-REALEST
Available in NYLS Library

Thomas V. Glynn. Federal Taxes Affecting Real Estate. (6th ed. 1987).
Call number: KF6540.M31 1987
Location: Stacks
Online: LEXIS; matben;ftaxre
Available in NYLS Library

Tax Accounting

Stephen F. Gertzman. Federal Tax Accounting. (2d ed. 1993).
Call number: KF6314.G47 1993
Location: Reserve
Online: WESTLAW; WGL-ACCTG
Available in NYLS Library

Michael B. Lang, Elliott Manning and Steven J. Willis. Federal Tax Accounting. (2006).
Call number: KF6314 .L36 2006
Location: Reserve
Online: LEXIS
Available in NYLS Library

Tax-Exempt Organizations and Taxation of Charitable Giving

Bruce R. Hopkins. The Law of Tax-Exempt Organizations. (9th ed. 2007).
Call number: KF6449.H66 2007
Location: Stacks
Online: n/a
Available in NYLS Library

Jody Blazek. IRS Form 990: Tax Preparation Guide for Nonprofits. (Rev. ed. 2004).
Call number: KF6449.Z9B53 2004
Location: Stacks
Online: n/a
Available in NYLS Library

Bruce R. Hopkins and Jody Blazek. Private Foundations: Tax Law and Compliance. (3rd ed. 2008).
Call number: KF6449.H67 2003
Location: Stacks
Online: n/a
Available in NYLS Library


Tax Practice

Laurence F. Casey. Federal Tax Practice. (1997) 5 v.
Call number: KF6320.C37
Location: Stacks
Online: WESTLAW; CASEY
Available in NYLS Library

Robert S. Fink. Tax Controversies: Audits, Investigations, Trials. (2002) 2 v.
Call number: KF6320.A6 F55 2002
Location: Stacks
Online: LEXIS; matben;taxfrd
Available in NYLS Library

Michael I. Saltzman. IRS Practice and Procedure. (Rev. 2d ed. 2002)
Call number: KF6300.S35 2002
Location: Reserve
Online: WESTLAW; WGL-IRSPRAC
Available in NYLS Library

American Bar Association, Section of Taxation. Effectively Representing Your Client Before the "New " IRS: A Practical Manual for the Tax Practitioner with Sample Correspondence and Forms. (2009) 2 v.
Call number: KF6320.E34 2009
Location: Stacks
Online: n/a
Available in NYLS Library

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BNA Tax Management Portfolios

BNA Tax Management Portfolios, BNA Tax Management, 1969- . [KF 6365 B97]
Series of more than 400 portfolios on topics of U.S. Income, Estates, Gifts and Trusts and Foreign Income. The portfolios are written by practicing tax attorneys and accountants. They are designed to assist tax practitioners. Each portfolio includes three main sections: a detailed analysis of the topic, worksheets which include checklists, documents, tables and forms necessary to deal efficiently with the issue, and a bibliography of references to relevant official and unofficial sources.

Examples of portfolio titles in the U.S. Income series:
Charitable Contributions: Income Tax Aspects (#521-2nd)
Tax Shelters (#798)

Examples of portfolio titles in the Foreign Income series:
Business Operations in Australia (#951-2nd)
U.S. Income Taxation of Foreign Corporations (#908)
U.S. International Taxation of Telecoms (#946)

Examples of portfolio titles in the Estates Gifts and Trusts series:
Charitable Income Trusts (#866)
Private Foundations--Excess Business Holdings (#881-2nd)

Finding tool: Tax Management Portfolio Index binder which includes incides by code section, topic and keyword. The index also includes a table of IRS forms and publications in the portfolios, as well as a section on how to use the portfolios.

Call number: KF6365 .B97
Location: Finding tool is shelved at Reserve Desk ; portfolios are in the stacks.

BNA Portfolios are also available online. For directions, see BNA Tax Management Library in Accessing Electronic Information Resources.


 Current Awareness Tax Newsletters

Daily Tax Report (BNA) [KF 6289 .A1D35] Available in NYLS Library

State Tax Notes (Tax Analysts) (also on LEXIS) [KF6272 .T383 ]

Tax Notes International (Tax Analysts) (also on LEXIS) [KF 6272 .T382]

Tax Notes Weekly (Tax Analysts) (also on LEXIS) [KF 6772 .T38]

Note:  Tax Notes publications are available electronically.  From library home at http://www.nyls.edu/library click on Electronic Resources and select the title you want.

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Tax Journals

 

Tax Journals--Academic

Akron Tax Journal (student edited)

Florida Tax Review (faculty edited)

National Tax Journal (Northwestern Univ. and National Tax Association) (faculty edited)

Pittsburgh Tax Review ((student edited)

Tax Law Review (faculty edited)

Virginia Tax Review (student edited)

 

Tax Journals--Commercial

Business Entities (WG&L; Thomson RIA)

Corporate Taxation (WG&L; Thomson RIA)

Estate Planning (WG&L; Thomson RIA)

Journal of International Tax (WG&L; Thomson RIA)

Journal of Taxation (WG&L; Thomson RIA)

Practical Tax Strategies (WG&L; Thomson RIA)

Real Estate Taxation (WG&L; Thomson RIA)

 

Corporate Business Taxation Monthly  (CCH)

International Tax Journal (CCH)

Journal of Practical Estate Planning (CCH)

Journal of Tax Practice and Procedure (CCH)

Journal of Taxation of Financial Products (CCH)

Taxes:  The Tax Magazine (CCH)

 

Tax Journals--Organizations

Tax Advisor (AICPA

The Tax Lawyer (ABA)

 



Tax Periodical Indexes and Digests

While it is possible to use general legal periodical indexes such as Index to Legal Periodicals or Current Law Index to find tax articles, there are some indexes with a specific tax focus such as the following:

Federal Tax Articles (CCH) [KF 6285 .F43] Available in NYLS Library

Index to Federal Tax Articles (Goldstein) [KF 6271 .G64 ] Available in NYLS Library

WG&L Tax Journal Digest    [KF6271 .J68] Available in NYLS Library
 

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Selected Tax Web Resources

Internal Revenue Service and Publications

     ♦  Internal Revenue Service home
     ♦  Internal Revenue Bulletins, 1996-present
     ♦  IRB 2003-27 - present
     ♦  IRS Electronic Reading Room of IRS documents
     ♦  IRS Forms and Publications
     ♦  IRS Index of Applicable Federal Rates 
     ♦  IRS Written Determinations (Private Letter Rulings etc)
     ♦  Internal Revenue Manual
 


Other Government Documents and Publications               

Executive
     ♦  Code of Federal Regulations 
     ♦  Federal Register
     ♦  Federal Register Tutorial
     ♦  United States Government Manual
     ♦  Weekly Compilation of Presidential Documents


Legislative
     ♦  Congressional Bills
     ♦  Public and Private Laws
     ♦  Congressional Record Bound (1999 to 2001)
     ♦ Congressional Record Daily (1994 to present)
     ♦  Congressional Record Index (1993 to present)
     ♦  U.S. Code (1994 to present)
     ♦  Internal Revenue Code(GPO Access; updated through 2009)
     ♦  GAO Reports and Comptroller General Decisions

 

     Congress and the "Money Committees"
     ♦  House of Representatives
     ♦  Senate
     The Taxing Committees
     ♦  House Ways and Means Comm.
     ♦  Senate Finance Comm.
    The Appropriations Committees
     ♦  House Appropriations Comm.
     ♦  Senate Appropriations Comm.
     The Budget Committees
     ♦  House Budget Comm.
     ♦  Senate Budget Committee 

     Joint Economic Committee
     ♦  Joint Economic Committee - Senate
     Joint Committee on Taxation
     ♦  Joint Comittee on Taxation


  Judicial
     ♦  Findlaw's Cases and Codes (links to cases)
     ♦  LexisOne
     ♦  U.S. Tax Court

 

Selected Government Sites
     ♦  A Century of Lawmaking 1774-1875 (Includes Serial Set, Bills, Statutes at Large, etc.)
     ♦ Criminal Tax Manual (2001) USDOJ (Note: 2008)
     ♦ FDsys [Federal Digital System]
     ♦ GPO Access
     ♦ Regulations.gov
     ♦ Thomas
     ♦ USA.gov
     ♦ U.S. Dept. of Justice Tax Division
     ♦ U.S. Dept. of the Treasury 

State and Local Taxes
     ♦  Tax sites -  State and Local
     ♦  Federation of Tax Administrators 
     State Links
     ♦  Local Sales, Use and Transaction Taxes
     ♦  State Sales Use, Excise and Transaction Taxes
     New York State
     ♦  NY State Dept. of Taxation and Finance
         New York City
     ♦  NYC Dept. of Finance Forms and Publications 
 

Bar Associations

     ♦ ABA Section of Taxation
     ♦ NY State Bar Association Tax Section 
        Note: The Tax Section Reports are available at this site.

International Taxation
     ♦  Income Tax Treaties (IRS)

Miscellaneous Tax Sites
     ♦  1040.com
     ♦  AICPA
     ♦  Findlaw Tax Pages
     ♦  Legal Bitstream
     ♦  Multistate Tax Commission 
     ♦  Online Compendium for Nonprofits
     ♦  Small Business Taxes and Management
     ♦  Tax and Accounting Sites
     ♦  Tax Analysts
     ♦  Trac IR (Syracuse)
     ♦  Uncle Fed's Tax Board
     ♦  World Wide Web Tax 

Research and Tax Pathfinders
     General
     ♦  Zimmerman's Research Guide 
     Tax Research
     ♦  Georgetown Law Library Guide
     ♦  Duke Law Library Guide

Internet Searching Guides
     Tutorial
     ♦  Find Information
     Search Engines
     ♦  Google
     ♦  Ask
     Meta-Search Engines
     ♦  Dogpile
     ♦  Metacrawler
     ♦  Surfwax

Web Subject Directories
     ♦  Yahoo!
     ♦  Librarians Index to Internet
     ♦  Infomine
     ♦  Academic Info
 

Evaluating Web Sources
     ♦  Evaluating Web Pages
     ♦  Evaluating Internet Sites 101


    

Mendik Matters

 

[Contact Information]

Reference:
212.431.2332
reference@nyls.edu
AIM: nylslib

Circulation:
212.431.2333
circulation@nyls.edu

Interlibrary Loan
212.431.2149
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