Introduction - Tax Law - Federal - LibGuides at Georgia State University College of Law Library

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

Internal Revenue Service
The Internal Revenue Service is the nation's tax collection agency and administers the Internal Revenue Code enacted by Congress.
American Bar Association - Section of Taxation
As 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 Means
The 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 Blog
Blog written by various tax law professors.

Databases

Westlaw - Tax
All of the tax materials on Westlaw.
Westlaw - Practical Law - Tax
LexisAdvance
Select "Browse Topics" and click on "Tax Law."

Thomson Reuters Checkpoint This link opens in a new window
- This link opens in a new window
Checkpoint is a database containing primary tax documents and secondary analysis for the areas of federal, state & local, estate planning, pensions & benefits, international, and payroll taxation. Primary contents include the full text of tax legislation dating back to 1996, current code and code histories back to 1990, regulations, and IRS administrative rulings. Access sponsored by the University Library.
ATLANTA CAMPUS ONLY. NOTE: To access off-campus and use features such as folders, flags, and notes you must be registered. Please register for an account using your GSU email here via VPN or using an on-campus computer. Once registered, you can access RIA Checkpoint using the username, password and link from the confirmation email you receive.

Other Useful Guides

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.

GSU Law Library Legal Research Worksheet

Study Aids

Crunchtime Basic Federal Income Tax by Gwendolyn Griffith Lieuallen; Nancy E. Shurtz
Call Number: KF6369.3 .L54 2009
ISBN: 9781454852261
Publication Date: 2018-11-08
When it's exam time you need the right information in the right format to study efficiently and effectively. Emanuel® CrunchTime is the perfect tool for exam studying. With flowcharts and capsule summaries of major points of law and critical issues, as well as exam tips for identifying common traps and pitfalls, sample exam and essay questions with model answers - you will be prepared for your next big test. Here's why you will need Emanuel® CrunchTime to help you ace your exams: Perfect for the visual learner: The flow charts walk you through a series of yes/no questions that can be used to analyze any question on the exam. Featured capsule summaries help you quickly review key concepts not just before the exam, but throughout the semester Exams Tips recap the most commonly tested issues and fact patterns.
Federal Income Taxation of Individuals in a Nutshell by John K. McNulty; Daniel J. Lathrope
Call Number: KF6369.3 .M3 2012
ISBN: 9780314927002
Publication Date: 2011-11-14
How and when is income taxable? To whom is it taxable? This Nutshell summarizes U.S. federal income tax law, defines income, and identifies the different types of deductions. It explains statutory inclusion and exclusion from gross income, profit-related deductions, mixed deductions, personal deductions, and other allowances. It also inquires into the policy and purposes of, and alternatives to, existing legal rules.