Sources for Tax Law Research at UIC Main Library
|| Federal Tax
Administration||
|| Federal Tax Cases and Regulations || Tax Court Memoranda || Citators ||
|| IRS Publications || State Tax Information || Other/General Law Sources ||
|| Internet Links for Tax Laws ||
This page contains a brief introduction to the federal tax administration
and a list of sources for tax law research. Sources listed provide tax
research information including tax laws, rules and regulations, tax cases
in federal and state courts, citators for locating the same case within
different publications, and general law sources which may be referenced within a tax case.
Federal Tax
Administration
Three branches: legislative, executive and judicial, are involved in
the enactment and administration of tax law. The Joint Committee on Internal Revenue
Taxation and the House Ways
and Means and Senate Finance
Committees are responisible for gathering information and holding
hearings which may eventually be reported to Congress and culminate in the
passing of new or amended tax legislation. Federal tax law are referred to
collectively as the Internal Revenue Code, or Tax Code.
The Treasury Department is
responsible for administering the Tax Code. It issues interpretations of
the Tax Code, called Treasury Regulations.
The Internal Revenue Service,
in addition to collecting taxes, enforcing tax law, and issuing rulings in
response to requests for guidance, interprets Treasury Regulations and
negotiates disputes with taxpayers.
If disputes between taxpayers and the IRS are not successfully
negotiated, they can be taken to court. The Tax Court, federal district
courts, and the Claims Court hear cases involving the interpretation of
tax law and its application in specific situations. Appeals are directed
to US Circuit Courts and to the Supreme Court.
Federal Tax Cases and Regulations
| Standard Federal Tax Reporter (1989-to date) |
cited CCH or Standard |
These CCH looseleaf notebooks are updated weekly with the latest tax laws,
regulations, and cases.
Location: 3rd floor, Row "R7" by the window.
Call Number: KF 6285 C67 |
| U.S. Tax Cases (1913-1966 and 1988-to date) |
cited USTC |
The CCH looseleaf Standard Federal Tax Reporter volume for "Tax Cases," when bound into volumes, becomes
USTC. This is a useful source for finding tax cases. Note the gap in coverage - please see American Federal Tax Reports for dates not covered within USTC.
Location: 4th floor, South.
Call Number: HJ 3251 A39C3 |
| American Federal Tax Reports (1923-1989) |
cited AFTR or AFTR2d |
These Prentice-Hall volumes are similar to U.S. Tax Cases and are in two series. 1st series: volumes 1-52 (1923-1958). 2nd series: volumes 1-61 (1958-1989).
This source for finding tax cases supplements USTC.
Location of 1st series: 4th floor, South. Call Number: K A512
Location of 2nd series: 3rd floor Documents, Row "R8." Call Number: K A512 |
| United States Tax Court Reports (1942-to date) |
cited TC |
This is the official source for tax case reports published by the
U.S. government and the preferred source for citations.
Location: 3rd floor Documents
Call Number: Ju 11.7: |
| United States Board of Tax Appeals Reports (1924-1942) |
cited BTA |
This official source covers appeals cases prior to 1943.
Location: 3rd floor, Documents Dept.
Call Number: Y 3.T 19:6/ |
Tax Court Memoranda Sources
| Tax Court Memorandum Decisions (1942-to date) |
cited TCM |
This source published by CCH provides memorandum decisions for tax court cases not
covered within the USTC, AFTR or TC.
Location: 4th floor, South.
Call Number: K C734T |
| Tax Court Memoranda (1981-to date) |
cited TCM |
This is the official source for tax court memorandum decisions
published by the U.S. government, and is the preferred source for citations.
The memoranda are available on microfiche.
Location: 2nd floor north Microforms Department
Call Number: Ju 11.7/A2: |
Citators
| P-H Federal Taxes Citator (1954-1988) |
3 volumes |
This citator published by Prentice-Hall provides citations helpful for
locating for cases in multiple sources (AFTR, TC, TCM, F.Supp., etc.)
Cases are listed alphabetically by case name.
Location: 3rd floor Documents Dept., Row "R8."
Call Number: KF 6280.5 P7 |
| CCH Standard Federal Tax Reports Citator (cumulative) |
2 volumes |
This citator published by CCH provides citations helpful for
locating for cases in multiple sources (CCH, TC, F., etc.) Cases are
listed alphabetically
by case name. The volumes are shelved with the CCH set.
Location: 3rd floor Documents Dept., Row "R7."
Call Number: KF 6285 C67 |
IRS Publications
| Internal Revenue Bulletin (current issues) |
cited IRB |
The Internal Revenue Bulletin is a weekly newsletter containing information about
the latest Revenue Rulings, Revenue Procedures, and Treasury Decisions.
Location: 3rd floor Documents Dept. Periodicals, shelved by title under "I."
Call Number: T 22.23: |
| Internal Revenue Bulletin Cumulative Bulletin (1919-1921 and 1939-to date) |
cited CB |
The Internal Revenue Bulletin Cumulative Bulletin is the cumulated version
of the Internal Revenue Bulletin newsletters, bound into volumes. These are issued two to
three times per year.The Cumulative Bulletin contains Revenue Rulings, Revenue Procedures, and Treasury Decisions, as well
as relevant Public Laws.
Location: 3rd floor Documents Dept. Periodicals, shelved by title under "I."
Call Number: T 22.25: |
State Tax Information
| State Tax Reporter, Illinois Tax Reports (1955-to date) |
|
This CCH publication for Illinois tax information is a looseleaf updated monthly
with state tax laws and regulations.
Location: 3rd floor Documents Dept., Row "R7."
Call Number: K C734i |
| State Tax Review (current issues) |
|
The State Tax Review is a weekly newsletter providing updates
on tax information for all U.S. states. The library retains only the last 12
months of this CCH publication.
Location: 3rd floor Documents Dept., Row "R7."
Call Number: HJ 2385 .C62 |
| State Tax Guide, All States (1951-to date) |
|
This CCH looseleaf provides cumulated tax information for all U.S. states.
Location: 3rd floor Documents Dept., Row "R7."
Call Number: KF 6750 .A6582 1951 |
Other/General Law Sources
| United States Reports (1789-to date) |
cited US |
This is the official source for U.S. Supreme Court cases.
Location: 3rd floor Documents Dept., Rows "R6-R7."
Call Number: Ju 6.8: |
| United States Court of Claims Reports (1956-1982) |
cited Ct.Cl. |
The Court ceased to exist in 1982. Holdings
include volumes 136-192, 194-231.
Location: 3rd floor Documents Dept., Row "30."
Call Number: Ju 3.9: |
| United States Code (current: 1994) |
cited USC |
This is the official source for the U.S. code of law. Internal
Revenue Service code is contained in Title 26.
Location: 3rd floor Documents Dept., Row "R8." |
| Code of Federal Regulations (current: 1998-1999) |
cited CFR |
This is the official source for U.S. rules and regulations. Internal
Revenue Service rules and regulations are contained in Title 26. The CFR is updated
by the Federal Register (cited FR).
Location: 3rd floor Documents Dept., Row "R9." |
| Federal Reporter (1880-1995) |
cited F, F.2d and F.3d |
This court reporter for locating cases from the United States
Court of Appeals is divided into three
series:
1st series: volumes 1-300, 1880-1924.
2nd series: volumes 334-999, 1964-1993.
3rd series: volumes 1-43, 1993-1995
Location: 3rd floor Documents Dept., Rows "R22-R25." |
| Federal Supplement (1959-1991) |
cited F.Supp. |
This court reporter includes cases for United States District
Courts and the United States Court of International Trade, among others.
Location: 3rd floor Documents Dept., Rows "R21-R22." |
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Last updated: Saturday, 06-Mar-2004 13:10:13 CST
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