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Tax Law - Federal

This guide is primarily focused on sources for researching basic federal tax law in the United States.

Purpose and Scope

This guide is primarily focused on sources for researching basic federal tax law in the United States. 

Federal Tax Hierarchy

Below is the hierarchy of resources when doing federal tax research. 

Source:  Joni Larson & Dan Sheaffer, Federal Tax Research (2nd ed. 2011).

Websites

Databases

CALI Lessons

The Center for Computer-Assisted Legal Instruction produces interactive lessons authored by legal scholars and professionals that cover substantive law, as well as legal research and writing. The lessons include a mix of background information and questions.

Developing a Research Strategy

Before diving into a research project, it's essential to have a strategy for how you will conduct your research. 

At the Law Library, we've developed a research worksheet that you can use to help organize the information you've been given and develop a plan for your research. Feel free to make copies and use it as you're given research assignments.

Study Aids

Disclaimer: The views and opinions of the authors expressed herein do not necessarily state or reflect those of the State of Georgia, and shall not be used for advertising or product endorsement purposes. Georgia State University College of Law and the authors of the works contained on this website do not assume or accept any legal liability or responsibility for the accuracy, currentness, or comprehensiveness of the content on this website. The content on this website does not in any manner constitute the issuance of legal advice or counsel. The information on this website is intended to provide resources that may aid the research of the topics presented, and are in no way a comprehensive list of sources one should consult on the topics presented. Please note that case law, statutory law, and administrative law may be modified and/or overturned. Additionally, because the laws vary between jurisdictions, the laws referred to herein may or may not be applicable to the law within the reader’s jurisdiction.