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Introduction Introduction
The Mendik Law 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:
The Law Library offers electronic access to tax materials on LEXIS, WESTLAW and CCH Tax Research Network. 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 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.
CCH TAX RESEARCH NETWORK
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.
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.
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. WESTLAW also has a range of social science databases which may be useful in tax such as Economic Literature Index (ECONLIT). The Tax and Accounting Databse (ACCT&TX-DB) provides access to the citations or full text of thousands of tax and accounting articles. 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 Print Tax Research Materials The core print tax research collection is in call numbers KF 6200-KF6645 (stacks 33-38). 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 Law Library tax materials can generally be found in the following locations by call number:
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. Karlin, Barbara H. Tax Research. 2d ed. 2003. [KF 241 .T38 K37 2003 Reserve] Raabe, William A. West's Federal Tax Research. 6th ed. 2003 [KF 241 .T38R33 2003 Reserve] Richmond, Gail Levin. Federal Tax Research. 7th ed. 2007 [KF 241 .T38 R53 2007 Reserve] Electronic Guides--Examples 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. 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. Arranged by Code Section CCH Standard Federal Tax Service [KF 6285 .C67] U.S. Tax Reporter, RIA (formerly Prentice Hall) [KF 6285 .P74] Arranged by Subject Rabkin & Johnson, Federal Income, Gift and Estate Taxation [KF 6335.A6 R32]
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). Jacob Rabkin and Mark H. Johnson. Current Legal Forrms with Tax Analysis . (1948-) 33 v. + Jacob Rabkin. Federal Income Gift and Estate Taxation. 12 v.+ 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. Grant W. Newton and Gilbert D. Bloom. Bankruptcy and Insolvency Taxation. (2d ed. 1994). C. Richard McQueen and Jack F. Williams. Tax Aspects of Bankruptcy Law and Practice. (3d ed. 1997). Consolidated Returns Fred W. Peel, Jr. Consolidated Tax Returns: A Treatise on the Law of Consolidated Federal Income Tax Returns. (3d ed.) 2 v. Corporate Taxation Boris I. Bittker and James S. Eustice. Federal Income Taxation of Corporations and Shareholders. (7th ed. 2000) 2v. Martin D. Ginsburg and Jack S. Levin. Mergers, Acquisitions and Buyouts. Semi-annual. 3 v. Theodore Ness. Taxation of the Closely Held Corporation. (5th ed. 1991). Individual Income Taxation Boris I. Bittker and Martin J. McMahon, Jr. Federal Income Taxation of Individuals. (3d ed. 2002). Partnerships, S Corporations and Limited Liability Companies James S. Eustice and Joel D. Kuntz. Federal Income Taxation of S Corporations. (4th ed. 2001). Jerold A. Friedland. Understanding Partnership and LLC Taxation. (2d ed. 2003). William McKee. McKee's Federal Taxation of Partnerships and Partners. (2d ed. 1990). Philip P. Whynott. The Limited Liability Company (1999). Arthur Willis, John S. Pennell and Philip F. Postlewaite. Partnership Taxation. (6th ed. 1997). Real Estate Taxation Gerald J. Robinson. Federal Income Taxation of Real Estate. (6th ed. 1998). Thomas V. Glynn. Federal Taxes Affecting Real Estate. (6th ed. 1987). Tax Accounting Stephen F. Gertzman. Federal Tax Accounting. (2d ed. 1993). Tax-Exempt Organizations and Taxation of Charitable Giving Bruce R. Hopkins. The Law of Tax-Exempt Organizations. (7th ed. 1998). Jody Blazek. IRS Form 990: Tax Preparation Guide for Nonprofits. (Rev. ed. 2004). Bruce R. Hopkins and Jody Blazek. Private Foundations: Tax Law and Compliance. (2d ed. 2003). Tax Practice Laurence F. Casey. Federal Tax Practice. (1997) 5 v. Robert S. Fink. Tax Controversies: Audits, Investigations, Trials. (2002) 2 v. Michael I. Saltzman. IRS Practice and Procedure. (Rev. 2d ed. 2002) 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. (2004) 3 v. BNA TAX MANAGEMENT PORTFOLIOS BNA Tax Management Portfolios, BNA Tax Management, 1969- . [KF 6365 B97] Examples of portfolio titles in the U.S. Income series: Examples of portfolio titles in the Foreign Income series: Examples of portfolio titles in the Estates Gifts and Trusts series: 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 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] 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] 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: Accounting and Tax Database, available on WESTLAW [ACCT&TX-DB] Federal Tax Articles (CCH) [KF 6285 .F43 Reference] Index to Federal Tax Articles (Goldstein) [KF 6271 .G64 Reference] Selected Tax Web Resources Internal Revenue Service and Publications
Other Government Documents and Publications Executive
Legislative
Congress and the "Money Committees"
Judicial
Selected Government Sites
State and Local Taxes
International Taxation
Miscellaneous Tax Sites
Research and Tax Pathfinders
Internet Searching Guides
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