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.

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 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:

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

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 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

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."