Overview
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
- Internal Revenue ServiceThe Internal Revenue Service is the nation's tax collection agency and administers the Internal Revenue Code enacted by Congress.
- American Bar Association - Section of TaxationAs the national representative of the legal profession, the mission of the ABA Section of Taxation is to serve its members and the public through education and leadership and to achieve an equitable, efficient, and workable tax system.
- Committee on Ways and MeansThe Committee on Ways and Means is the oldest committee of the United States Congress, and is the chief tax-writing committee in the House of Representatives.
- TaxProf BlogBlog written by various tax law professors.
Subject Guide |
Databases
- WestlawNext - TaxAll of the tax materials on WestlawNext.
- Westlaw - TaxAdd the "Tax" tab.
- LexisNexis - TaxationAdd the "Taxation" Tab.
- LexisAdvanceSelect "Tax Law" as your practice area.
- Bloomberg Law
- Bloomberg BNAYou will be prompted to log-in with your MyLaw ID.
- RIA CheckpointYou will be prompted to log-in with your MyLaw ID.
- CCHYou will be prompted to log-in with your MyLaw ID.

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