Tax Law Subject Guide (prepared by the UNT Libraries' Government Documents Department)

General Resources

Tax Law (LexisNexis^® Academic)

This online database, available to members of the UNT community, searches and retrieves many full text resources related to tax law, including federal and state statutes, regulation, rulings, and cases; law review articles; tax law reporters; the Internal Revenue Bulletin and Cumulative Bulletin; and more.

LexisNexis® Knowledge Base: Taxation (LexisNexis)

Descriptions of sources related to tax law available in the LexisNexis database. Includes suggestions on how to search these materials.

American Bar Association: Section of Taxation (ABA)

The national voice of tax lawyers. Goals include helping taxpayers better understand their rights and obligations under the tax laws and working to make the tax system fairer, simpler and easier to administer. They publish The Tax Lawyer and The State and Local Tax Lawyer.

U.S. Federal Tax Law

General Sources

Tax Law (LexisNexis^® Academic)

This online database, available to members of the UNT community, searches and retrieves many full text resources related to tax law, including the Internal Revenue Code, Treasury regulations, Internal Revenue Bulletin and Cumulative Bulletin, IRS actions and memoranda, private letter rulings/tax advice memoranda, Department of Labor letter opinions, and federal tax cases.

Federal Tax Law (Tax Sites.Com, LLC)

Comprehensive links to U.S. statutes, regulations, rules, court cases, treaties, and pending legislation.

Federal Statutes

U.S. Code: Title 26—Internal Revenue Code (Legal Information Institute)

Current statutes related to federal income tax. An annotated version, which includes references to related court cases, law review articles, and other materials, is available in Willis Library under Call Number KF62.U5 T.26.

Regulations and Administrative Rulings

Code of Federal Regulations: Title 26—Internal Revenue (Legal Information Institute)

Current regulations related to federal income tax. Earlier editions back to 1936 area available in Government Documents Microforms. Ask at the Government Documents Service Desk for assistance.

Internal Revenue Service (IRS)

US federal agency responsible for tax collection and tax law enforcement. See especially the collection of information on Tax Law Issues.

Treasury (Tax) Regulations (IRS)

Current and proposed regulations related to federal income tax. Includes summaries of proposed regulations in plain language.

Internal Revenue Bulletin (IRS)

This weekly publication is the authoritative instrument of the IRS for announcing all substantive rulings necessary to promote a uniform application of tax law. Individual issues are later compiled into the Cumulative Bulletin.

Cumulative Bulletin

Consolidates all items of a permanent nature published weekly in Internal Revenue Bulletin, as well as cumulating announcements relating to decisions of the Tax Court. Issues from 1969 to the present are available in Government Documents under Call Number T22.25: [year-no.].

Court Cases and Opinions

U.S. Tax Court

Congress created the Tax Court to provide a judicial forum in which affected persons could dispute tax deficiencies determined by the Commissioner of Internal Revenue prior to payment of the disputed amounts. Opinions Search is a database that contains Tax Court and Memorandum Opinions back to September 25, 1995, and Summary Opinions back to January 1, 2001.

State Tax Law

FTA Links Page (Federation of Tax Administrators)

Links to state tax agencies forms, and online filing information.

State Comparisons (Federation of Tax Administrators)

Comparisons of state tax rates, tax burden, tax revenues, and other topics.

Tax Law (LexisNexis^® Academic)

This online database, available to members of the UNT community, searches and retrieves many full text resources related to tax law, including combined state attorney general tax opinions and state tax cases.

Texas Tax Code (Texas Legislative Council)

Texas statutes related to taxes, searchable by table of contents.

Texas Administrative Code: Title 34. Public Finance, Part I. Comptroller of Public Accounts  (Texas Secretary of State)

Texas rules and regulations related to taxes, searchable by hierarchically linked tables of contents.

Foreign and International Tax Law

International Tax (Tax Sites.Com, LLC)

Links to country-specific tax sites, IRS resources, international tax associations, and other resources.

Basic World Tax Code (Tax Analysts)

This model tax code provides developing and transition countries with a legislative framework as they work to formulate modern tax policies and taxation laws.