Commercial Looseleaf Services
- Characteristics: Commerce Clearing House (CCH) and Research Institute of America (RIA) produce multi-volume looseleafs containing the code, regulations, annotations (case & IRS rulings), and commentary. Comprehensiveness and currency are the key attributes of services. Online versions are at least as current. Tax practitioners and law professors often rely upon these services.
- Code Section Arrangement
- Subject Arrangement
- Federal Tax Coordinator 2d (RIA), KF6285 .F44; Westlaw: Federal Tax Coordinator 2d (RIA).
- Tax Management Portfolios (Bloomberg-BNA) KF6289.A1 T31; Available online via Bloomberg Law's Federal Tax page.
- 300 plus spiral softbound publications providing detailed analysis of tax topics. The Working Papers/Worksheets section (Section B) contains checklists and forms that are useful in creating documents.
- Alan Prigal & Mary Howley, Rabkin & Johnson Federal Tax Guidebook (Lexis).
- "This book summarizes and explains in two volumes the basic rules of the federal income, estate, and gift tax law. For the lawyer or accountant who does not specialize in taxation, this text will cover most of what he needs to know about the Internal Revenue Code; for the tax practitioner, it will serve as a handy reference for an overview, and for that increasing rarity, the quick answer to the client. The Code is undoubtedly the most complicated statute and a comprehensive discussion of all aspects of taxation is simply not possible in a two-volume work. This guidebook, therefore, concentrates on the tax treatment of everyday matters rather than unusual transactions, and on general principles rather than particular facts."
- Mertens Law of Federal Income Taxation, KF6365 .M4 (Westlaw: Mertens Law of Federal Income Taxation).
- "Mertens Law of Federal Income Taxation is a widely-cited tax treatise covering federal income tax law."
Current Awareness Newsletters
- Federal Tax Update (RIA) (Westlaw: Federal Tax Update (June 1995-date).
- "Federal Tax Update contains the full text of RIA's Federal Tax Update, formerly known as Federal Taxes Weekly Alert, which provides a complete briefing on critical federal tax news and developments, including updates in brief on breaking developments in Congress, the courts, the Treasury, the IRS, and other federal agencies; status updates on pending legislation; and other authoritative and concise analyses of federal tax issues and their potential impact. Synopses of journal articles are also included."
- Tax Notes (Tax Analysts) Per T (Website [Account required. Click “Sign In” to create your account]).
- "Tax Notes Federal is a weekly magazine featuring expert commentary, analysis, and special reports on federal tax issues."
- "Tax Notes Today Federal offers daily online coverage of federal tax news and analysis, including primary source documents."
- The Tax Analysts platform includes access to Tax Notes, Tax Notes Today, State Tax Today, State Tax Notes, Worldwide Tax Daily, Tax Notes International, the Federal Research Library, and Worldwide Tax Treaties.
- Bloomberg Daily Tax Report (Bloomberg Law account required)
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The Daily Tax Report homepage compiles the day’s news and organizes it under broad subject areas: Federal, State, International and Leading Firm Commentaries. Latest Insights, written by tax practitioners, are linked on the right hand frame.
Citators
- RIA Federal Taxes Citator Second. (Westlaw: Federal Tax Citator 2d (RIA)).
- "The full text of RIA's Federal Tax Citator, Second Series, which contains complete history of federal tax cases and administrative rulings cited in RIA reporters and also provides a thorough and concise summary of the major court and agency statements that significantly comment on the original tax cases or rulings. Coverage begins with 1954."
- CCH Standard Federal Tax Reporter Citator, KF6285 .C67 (Via Subscription database Intelliconnect, on Home tab, choose Citator in gray bar).
- "The CCH Citator contains court decisions listed alphabetically with all citations and paragraph references to where the decisions are annotated in the Standard Federal Tax Reporter."
Hornbooks & Study Aids
- Marvin A. Chirelstein & Lawrence Zelenak, Federal Income Taxation: A Law Student's Guide to the Leading Cases & Concepts (14th ed.), KF6369.C43 2018 (West Study Aids)
- "[This book]" explains the conceptual basis of federal income taxation. It is designed to help students quickly pull together the entire subject for end-of-semester review and provide perspective about where a topic fits within the federal income tax scheme."
- Katherine Pratt, Thomas Griffith & Joseph Bankman, Examples & Explanations: Federal Income Tax (8th ed.), KF6369.B26 2019 (Aspen Learning Library)
- "A favorite classroom prep tool of successful students that is often recommended by professors, the Examples & Explanations (E&E) series provides an alternative perspective to help you understand your casebook and in-class lectures."
