I. Introduction
This guide provides holdings and location information for materials useful in researching tax
problems in the U.W. Law Library. All locations given are in the Law Library. The following
abbreviations are used for locations and publishers:
Publishers:
ABA - American Bar Association Locations:
BNA - Bureau of National Affairs EW - East Wing
CCH - Commerce Clearing House Ref - Reference, 5 West Wing
GPO - Government Printing Office SW - South Wing
P-H - Prentice-Hall WW - West Wing
RIA - Research Institute. of America
WGL - Warren, Gorham & Lamont
LexisNexis, RIA Checkpoint, and Westlaw are databases. (See section XV.)
II. Internal Revenue Code (Title 26, United States Code)
United States Code (U.S.C.) (GPO) - 5 EW sec. 23-24, GPO Access, the Legal Information Institute, &
Hein Online
http://www.gpoaccess.gov/uscode/index.html
http://www.law.cornell.edu/uscode/
United States Code Annotated (U.S.C.A.) (West Pub. Co.) - 5 EW sec. 27-28 & Westlaw
United States Code Service (U.S.C.S.) (Lawyers Co-operative Pub. Co.) - 5 EW sec. 24-26 & LexisNexis
Be sure to consult subject indexes for tax provisions codified in other titles of the U.S.C.
Loose-leaf services republish the text of the code as well as regulations, digests of decisions and
rulings, and commentary:
Federal Tax Coordinator 2d (RIA)- Ref KF/6285/F44, RIA Checkpoint, & Westlaw
Federal Taxes 2d (P-H) - See United States Tax Reporter
Standard Federal Tax Reporter (CCH) - Ref KF/6285/S73 & CCH Tax Research Network
United States Tax Reporter (RIA) - Ref KF/6285/U55, RIA Checkpoint, & Westlaw
Continues Federal Taxes 2d
III. IRS Regulations (Final and Temporary Regulations are also called Treasury Decisions)
Code of Federal Regulations, Title 26 (GPO) - 5 EW sec. 29, GPO Access, & Hein Online
http://www.gpoaccess.gov/cfr/index.html
Federal Register (GPO) - Current: 5 EW next to Code of Federal Regulations (CFR), GPO Access , & Hein
Online
http://www.gpoaccess.gov/fr/index.html
Refer to the Federal Register for changes or additions since the most recent Code of Federal Regulations
revision.
Federal Tax Regulations (U.S. Code Congressional and Administrative News) 1955 -
Ref KF/6276.99/F43 (An annual codification useful for retrospective research)
Internal Revenue Bulletin (GPO) - Ref KF/6282/A2/I585
These are consolidated annually into Cumulative Bulletins - Ref KF/6282/A2/I58, but neither the
I.R.B. nor the C.B. codify all regulations in force.
Most of the commercial loose-leaf services have up-to-date IRS regulations arranged by Internal
Revenue Code section or by subject:
Federal Tax Coordinator 2d (RIA) - Ref KF/6285/F44, RIA Checkpoint, & Westlaw
Standard Federal Tax Reporter (CCH) - Ref KF/6285/S73 & CCH IntelliConnect
United States Tax Reporter (RIA) - Ref KF/6285/U55, RIA Checkpoint, & Westlaw
IV. Internal Revenue Service Rulings, Decisions, Procedures, and Pronouncements
Revenue Rulings and Revenue Procedures*
Recent:
Internal Revenue Bulletin - Ref KF/6282/A2/I585, CCH IntelliConnect, LexisNexis, RIA Checkpoint, &
Westlaw
Federal Tax Coordinator 2d - Ref KF/6285/F44, RIA Checkpoint, & Westlaw
Older:
(1919- ) - IRS Cumulative Bulletin - Ref KF/6282/A2/I58; (1954- ) CCH IntelliConnect, LexisNexis,
& Westlaw
(1977- ) - Federal Tax Coordinator 2d - Ref KF/6285/F44, RIA Checkpoint, & Westlaw
*Prior to 1953, the names of revenue rulings vary.
Other Rulings and Pronouncements (a.k.a. Written Determinations)
Private Letter Rulings - CCH IntelliConnect, LexisNexis, RIA Checkpoint, & Westlaw
Technical Advice Memoranda - CCH IntelliConnect, LexisNexis, RIA Checkpoint, & Westlaw
General Counsel Memoranda - CCH IntelliConnect, RIA Checkpoint, & Westlaw
Actions on Decisions - CCH ,IntelliConnect LexisNexis, RIA Checkpoint, & Westlaw
Technical Memoranda - CCH IntelliConnect, LexisNexis, RIA Checkpoint, & Westlaw
Internal Revenue Manual - CCH IntelliConnect
IRS.gov http://www.irs.gov/irm/index.html
LexisNexis & Westlaw
(Beginning coverage of IRS materials on the databases varies.)
Court decisions can be found on the databases, CCH IntelliConnect, LexisNexis, RIA Checkpoint, and
Westlaw. Coverage may vary. The listings below are for those print decisions in the looseleaf services
and special subject reporters in the reference collection.
Tax Court Decisions
Recent Regular and Memorandum - Tax Court Reporter (CCH) - Ref KF/6280/T39
Older Regular:
(1924-1942) - U.S. Board of Tax Appeals - Ref KF6280/A2/T37
(1942- ) - Tax Court of the U.S. Reports - Ref KF/6280/A2/T38
Older Memorandum:
(1928-1942) - B.T.A Memorandum Decisions (P-H) - Ref KF/6280/A2/T39/1-12
(1942-1946 - T.C. Memorandum Decisons (P-H) - Ref KF/6280/A2/T39/12-15
(1947- ) - Tax Court Memorandum Decisions (CCH) - Ref KF/6280/A2/T4
Decisions of Other Federal and State Courts on Federal Taxation
Recent:
Standard Federal Tax Reporter (CCH) U.S. Tax Cases Advance Sheets volume - Ref KF/6285/S73
United States Tax Reporter (RIA) Advance Sheets volumes - Ref KF/6285/U55/vol.17 & 17A
(Advance sheets cumulate in bound American Federal Tax Reporter, infra.
Older:
(1913- ) - U.S. Tax Cases (CCH) - Ref KF/6280/A2/U55
(1958- ) - American Federal Tax Reports 2d (P-H/RIA) - Ref KF/6280/A2/A5 (bound volumes)
Announcements of IRS acquiescence or non-acquiescence in *court decisions are in the Internal
Revenue Bulletin/Cumulative Bulletin and Bulletin Index-Digest System. The CCH and Prentice-Hall/RIA
citators (see Section X) also provide this information. See also Actions on Decisions, section IV, supra.
*Until early 1993, the IRS issued these only for Tax Court decisions; since then, they have been
issued for trial and Circuit Courts of Appeals as well.
The Law Library has the raw materials - Congressional bills, hearings, prints, reports, documents, the
Congressional Record, and the Weekly Compilation of Presidential Documents/Public Papers of the President,
which are used to construct legislative histories. Holdings are limited chronologically with older
materials available at the Wisconsin Historical Society Library. Legislative history research techniques
are outside the scope of this guide.
For assistance, ask a reference librarian or the Documents staff. Following are sources of
pre-compiled legislative histories.
Legislative History of United States Tax Conventions: Roberts & Holland Collection (Hein) 21 v. - Ref
KF/6306/L44/1986/1-21
Seidman, Jacob Stewart. Legislative History of Federal Income and Excess Profits Tax Laws, 1953-1939 -
Ref KF/6369/S44
Hein Online Legal Classics Library
Seidman, Jacob Stewart. Seidman's Legislative History of Excess Profits Tax Laws, 1946-1917 -
Ref KF/6475/S44
Hein Online Legal Classics Library
Seidman, Jacob Stewart. Seidman's Legislative History of Federal Income Tax Laws, 1938-1861 -
Ref KF/6369/S442/1953
Hein Online Legal Classics Libary
Tax Management: Primary Sources (BNA) Series I-V - Ref KF/6365/T39
Both LexisNexis and Westlaw have legislative history materials online, including Congressional
committee reports on tax legislation. Coverage of the Congressional Record, which contains floor
debates, begins in 1985. However the full text of hearings are not usually included on either system.
Coverage varies. Consult the menus or directories for further information.
VII. Current Materials and Recent Cases
The fastest way to find new decisions and rulings, proposed regulations, legislative action,
other information on current developments, and explanatory materials is through the
commercially published loose-leaf services (see section II, supra.), the legal databases, and a
few of the more frequently published tax periodicals.
BNA's Daily Tax Report - Westlaw
Federal Tax Day - CCH IntelliConnect
Federal Taxes Weekly Alert (RIA) - Ref KF/6285/U55, RIA Checkpoint, & Westlaw
Tax Management Weekly Report (BNA) - Ref KF/6365/T396 & Westlaw
Tax Notes (Tax Analysts, Inc.) - Periodicals, 3 EW, & LexisNexis
Tax Notes International (Tax Analysts, Inc.) - LexisNexis
Tax Notes Today (Tax Analysts, Inc.) - LexisNexis
VIII. Tax Conferences and Institutes
BNA's Tax Conferences and Meetings - Westlaw
Federal Tax Conference (University of Chicago Law School) - 1st (1948)-50th (1997) are reprinted in
December issue of the same year of Taxes Magazine; 51st (1998)- are reprinted in the March issue of
the following year. Periodicals, 3 EW, CCH IntelliConnect, & Hein Online
College of William and Mary Annual Tax Conference - KF/6289/A2/T3
New York University Institute on Federal Taxation, Proceedings of - KF/6289/A2/I48
IX. Indexes to Tax Materials and Articles
Thorough indexing is provided in the loose-leaf services to materials in those sets. Other indexing is
provided in:
Current Law Index (Gale) - Index tables, 5 WW
Federal Tax Articles (CCH) - Ref KF/6271/F43
Index to Federal Tax Articles (WGL) - Ref KF6335/A1/G62
Index to Legal Periodicals & Books - Index tables, 5 WW; Law Library Web; UW-Madison Libraries'
Web; LexisNexis; Westlaw
Legal Resource Index - LexisNexis and Westlaw
X. Citators (Coverage of cited and citing materials varies)
Federal Tax Service Citator [First Series] (P-H) - Ref KF/6285/U62
Federal Taxes Citator, 2nd Series (P-H/RIA) - Ref KF/6285/U63, RIA Checkpoint, Westlaw,
Shepard's Citations - LexisNexis
Standard Federal Tax Reporter Citator volumes (CCH) - Ref KF/6285/S73/1999/Citator & CCH
IntelliConnect
XI. Publications of the Internal Revenue Service
The Internal Revenue Service publishes a series of tax information publications. These documents
are shelved with the other U.S. Government Documents on 1st floor, WW, at T 22.44/2: Other IRS
publications are shelved in the same area; subject and title access can be gained through the online
catalog (MadCat) or the Catalog of United States Government Publications, http://catalog.gpo.gov/F
IRS publications are also available through its Web site: http://www.irs.ustreas.gov/
XII. Other Selected Materials on Taxation
The most popular publications on taxation are kept on RESERVE, 5 SW, or in the Reference
Collection, 5 WW. Most are updated periodically to cover changes in the law.
ACTS, CODE, REGULATIONS
1985 Tax Reform: President's Tax Proposals (CCH) - KF/6289/P75 1985
The 1993 Deficit Reduction Tax Law: A Concise Explanation of the Revenue Reconciliation Act of 1993 (P-H) -
KF/6276.5885/P74/1993
1996 Tax Law Legislation: Law and Explanation (CCH) - Ref KF/6285/S73/Suppl. 1996
1998 Tax Legislation: IRS Restructuring and Reform: Law, Explanation and Analysis (CCH) - Ref
KF/3512/A6/P76/Suppl. 1998; Ref KF/6285/S73/Suppl. 1998
2001 Tax Legislation: Economic Growth and Tax Relief Reconciliation Act of 2001: Law, Explanation and
Analysis (CCH) - Ref KF/3512/A6/P76/Suppl. 2001; Ref KF/6285/S73/Suppl. 2001
2001 Tax Legislation: Law, Explanation and Analysis: Economic Growth and Tax Relief Reconciliation Act of
2001. (CCH) - Ref/KF/3512/A6/P76/Suppl./2001
2002 Tax Legislation: Law, Explanation and Analysis: Job Creation and Worker Assistance Act of 2002
(CCH) - Ref/KF/6285/S73/Suppl./2002 (Non-Circulating)
American Jobs Creation Act of 2004 [CD-ROM] (BNA) -
Circulation Desk KF/6276.594/A15/A473/2004
American Jobs Creation Act of 2004: Law, Explanation and Analysis (CCH) -
Ref/KF/6276.5856/A15/2004. (c. 1); Ref/KF/6285/S73/Suppl. 2004a (c. 2)
Analysis and Text of the Tax Reform Act of 1976 (Bender) - KF/6289/A75
Analysis of the Economic Recovery Tax Act of 1981 - KF/6289/A753
Analysis of the Tax Equity and Fiscal Responsibility Act of 1982 (Bender) - KF/6276.555/B45/1982
Analysis of the Tax Reform Act of 1984 (Bender) - KF/6276.557/M37/1984
Analysis of the Tax Reform Act of 1986 (Callaghan) - Reserve KF/6369/M42 Suppl.2
Blue Book. See General Explanation of Tax Legislation Enacted in...
Complete Guide to the Omnibus Reconciliation Act of 1990 Tax Provisions (P-H) - KF/6276.587/P73/1989
Complete Guide to the Tax Reform Act of 1984 (P-H) - KF6276.557/P729 1984
Complete Guide to the Technical and Miscellaneous Revenue Act of 1988 (P-H) KF6276.586/C65/1988
Complete Internal Revenue Code (RIA) - KF6276.535/A19/U55
Description and Analysis of Tax Provisions Expiring in 1992 (GPO) - U.S. Docs. Y4.T19/4:D45/42
Economic Growth and Tax Relief Reconciliation Act of 2001 (H.R. 1836): Conference Bill Text and Joint
Explanation. (RIA) Ref/KF/6285/U55/Suppl./CFC01
Economic Growth and Tax Relief Reconciliation Act of 2001: H.R. 1836: Conference Report as Made Available on
May 26, 2001. Chicago, IL: CCH Incorporated, 2001.
Ref KF/6285/S73/Suppl./2001a
Explanation of Tax Reform Act of 1986 (CCH) - KF/6276.583/C65/1986
Joint Committee on Taxation's General Explanation of Tax Legislation Enacted in 1998: Blue Book (CCH) -
KF/6275.5/J65/1998
Federal Estate and Gift Taxes: Code and Regulations (CCH) - Reserve KF/6571/A29/F4
General Explanation of Tax Legislation Enacted in..., Joint Committee on Taxation(CCH) Annual.
Reprint. Commonly known as the Blue Book - KF/6285/G46 -
Accesses Joint Committee on
Taxation page with choice Congresses and text or PDF
Guide to the Taxpayer Relief Act of 1997 (Tax Management, Inc.) - Ref /KF/6365/T3925/1997
Internal Revenue Code of 1986 (Bender) - Reserve KF/6335/R32
Joint Committee on Taxation's General Explanation of Tax Legislation Enacted in the 107th Congress: Blue Book
(CCH) - KF/6355.5/G46/2003
Prentice-Hall's Complete Guide to the Tax Law of 1987 (Tax Provisions of the Omnibus Reconciliation
Act of 1987) - KF/6276.584/P74/1988
Revenue Reconciliation Act of 1993: Analysis and Planning (Bender) - KF/6276.5885/A53/1993
RIA Complete Analysis of the '86 Tax Reform Act - KF/6276.583/A16/R25/1986
RIA Complete Analysis of the Revenue Reconciliation Act of 1989 and Other Late '89 Tax Laws -
KF/6276.587/R25/1989
RIA Complete Analysis of the Revenue Reconciliation Act of 1990 - KF/6276.588/A16/R25/1990
RIA Complete Analysis of the Revenue Reconciliation Act of 1993 [Supplement to the United States Tax
Reporter] - Ref KF/6285/U55/Suppl.
RIA's Complete Analysis of the Economic Growth and Tax Relief Reconciliation Act of 2001: With Code Sections
and Committee Reports - KF/6369/M497/2001
RIA's Complete Analysis of the American Jobs Creation Act of 2004: With Code Sections as Amended and
Committee Reports - Ref/KF/6285/F44/Suppl. CAN04A (c.1); Ref/KF/6285/U55/Suppl. CAN04A
RIA's Complete Analysis of the Internal Revenue Service Restructuring and Reform Act of 1998 - Ref KF/6285/
U55/Suppl. 1998
RIA's Complete Analysis of the Job Creation and Worker Assistance Act of 2002: With Code Sections as Amended
and Joint Committee Explanation. Ref KF/6285/F44/Suppl. CAN02
RIA's Complete Analysis of the Jobs and Growth Tax Relief Act of 2003 - Ref KF/6285/F44/Suppl.
CAN03
RIA's Complete Analysis of the Small Business, Health Insurance and Welfare Reform Acts of 1996: With Code
Sections as Amended and Committee Reports - Ref KF/6285/F44/Suppl. 1996; Ref KF/6285/T395/Supp.
1996; Ref KF/6285/U55/Suppl. 1996
RIA's Complete Analysis of the Tax Provisions of the Tax and Trade Relief Extension Act of 1998: With Code
Sections as Amended and Committee Reports - Ref KF/6285/U55/Suppl. CA98B; Reserve
KF/6276.592/R53/1998
RIA's Complete Analysis of the Taxpayer Relief Act of 1997 (and Other Budget Tax Provisions): With Code
Sections as Amended and Committee Reports - Ref Kf/6276.59/U55/Suppl. CAN97; Reserve
KF/6276.59/R53/1997
RIA's Complete Analysis of the Working Families Tax Relief Act of 2004: With Code Sections as Amended and
Committee Reports - Ref/KF/6285/F44/Suppl. CAN04 (c.1); Ref/KF/6285/U55/Suppl. CAN04
Revenue Act of 1978, Analysis of (Bender) - KF6369/A53
Revenue Reconciliation Act of 1989 : Analysis and Commentary (Bender) - KF/6276.587/M37/1989
Revenue Reconciliation Act of 1989 : Law and Explanation (CCH) - KF/6276.587/C66/1989
Revenue Reconciliation Act of 1990 : Law and Explanation (CCH) - KF/6276.588//c66/1989
Revenue Reconciliation Act of 1993: Law and Explanation (CCH) Standard Federal Tax Reporter, Second Extra
Edition, 8/10/93] - Ref KF/6285/U55/Suppl.
Tax and Relief Extension Act of 1998, P.L. 105-277: Law and Explanation (CCH) - Ref
KF/6285/S73/Suppl. 1998c
Tax Reform--1986: An Analysis of the International Provisions of the Internal Revenue Code of 1986 (Ernest &
Whinney) - KF6276.583/T278/1986
Tax Reform Act of 1986: Analysis and Commentary (WGL) - KF6276.583/E95/1987
Tax Reform Act of 1984: Law and Controlling Committee Reports (CCH) - KF6276.557/C65 1984
Tax Payer Relief Act of 1997: Law and Explanation (CCH) - KF.6571/A8/F43/Suppl. 1997
Taxpayer Bill of Rights 2: Law and Explanation (CCH) - KF/6324/Z9/T39/1996
Working Families Tax Relief Act of 2004 (CD-ROM) (BNA) - Circulation Desk
KF/6276.5945/A15/W67/2004
Working Families Tax Relief Act of 2004: Law, Explanation and Analysis (CCH) -
Ref/KF/6285/S73/Suppl. 2004
FORMS, GUIDES, HANDBOOKS, MANUALS
The 1040 Handbook: A Guide to Income and Discovery, Zuckerman et al. 5th ed. (ABA) -
KF/6369.6/T46/2008
Bender's Tax Return Manual (Bender) (annual) - Reserve KF/6369.6/B45/year
The Business Tax Return Handbook, 2nd ed., Zuckerman & Wolf. (ABA) - KF/6450/Z9/Z83/2004
Dealing with the IRS: Law, Forms, and Practice, David (ALI/ABA) - KF/6300/D38/2001 & Suppl. 2006-
2007 (Accompanying CD-ROM at the Circulation Desk.)
Effectively Representing Your Client Before the IRS: A Practical Manual for the Tax Practitioner with Sample
Correspondence and Forms, Borison. 4th ed. (ABA) 2 v. - KF/6320/B67/2009 (Accompanying CD-
ROM at the Circulation Desk.)
Election of Small Tax Case Procedure and Preparation of Petitions (GPO) - U.S. Doc. Ju11.8/2:P44/2003
Farm Income Tax Manual, Davenport (Michie) 2 v. (loose-leaf) - KF/6369.8/F3/F355/year
Federal Tax Procedure for Attorneys, Cantrell (ABA) - KF/6320/C28/2008
IRS Practice and Procedure, Saltzman, Rev. 2nd ed. (WG&L) (loose-leaf) - Reserve KF/6300/S26.
IRS Procedural Forms and Analysis, Saltzman (WG&L) (annual) - KF/6300/A65/S25/yr. Available on
Westlaw: WGL-PROCFORMS
Internal Revenue Forms Backfiles Through 1986 (microform) - Microforms, Room 2385
RIA's Complete Federal Tax Forms 3 v. (loose-leaf) - Ref KF/6286/R25
RIA's Complete Federal Tax Forms: Expired Forms - Ref KF/6286/S83
RIA Federal Tax Handbook - Ref KF/6285/F44/Suppl. [yr.] & Ref KF/6285/U55/Suppl. [yr.]
Tax Court Litigation, Levine et al. (BNA) - Ref KF/6365/T398/U.S. 630-4th
Tax Guide (RIA) (loose-leaf) Ref KF/6285/T395/v. 1-2
Tax Management Portfolios: U.S. Income (BNA) - Ref KF/6365/T398/U.S. [no.] A series, each on a
special topic and having a distinct title. Use the “Series” search on MadCat.
United States Master Tax Guide (CCH) (annual) - Reserve KF/6369/A1/C6/yr.
HORNBOOKS AND TEXTS
Partnership Income Taxation, 4th ed., Gunn & Repetti (Foundation Press) - Reserve KF/6452/G86/2005
Principles of Federal Income Taxation, 7th ed. Posin and Tobin (West) (Concise Hornbook Series) -
Reserve KF/6369/P67/2005
Taxes in Paradise: Developing Basic Income Tax Concepts, Haight 2nd ed. (Hein) - K/4504.4 H35 2005
NUTSHELLS AND OTHER STUDY AIDS
Federal Corporate Taxation, 6th ed., Abrams & Doernberg (Foundation Press) (Concepts and Insights
Series) - Reserve KF/6464/A73/2008
Federal Estate and Gift Taxation in a Nutshell, 6th ed., McNulty and McCouch (West) - Reserve
KF/6572/Z9/M3/2003
Federal Income Taxation, 8th ed., Hudson & Lind (West's Black Letter Series) - Reserve
KF/6369.3/H83/2002 (Accompanying floppy disk available at the Circulation Desk)
Federal Income Taxation: A Law Student's Guide to the Leading Cases and Concepts, 11th ed., Chirelstein
(Foundation Press) (Concepts & Insights Series) - Reserve KF/6369/C43/2009
Federal Income Taxation of Corporations and Stockholders in a Nutshell, 6th ed., Burke (West) - Reserve
KF/6464/S62/2007
Federal Income Taxation of Individuals in a Nutshell, 7th ed., McNulty & Lathrope (West) - Reserve
KF/6369.3/M3/2004
Federal Income Taxation of Partners and Partnerships in a Nutshell, 3rd ed., Burke (West) - Reserve
KF/6452/Z9/B87/2005
The Income Tax Map: A Bird's-eye View of Federal Income Taxation for Law Students, Motro & Schenk (West)
Annual. - KF/6369.3/I53/[yr]
A Student's Guide to the Internal Revenue Code, 5th ed., Gershorn (LexisNexis Matthew Bender) -
KF/6369.3/G35/2007
Tax & Financial Guide for College Teachers and Other College Personnel (Academic Information Service, Inc.)
Annual. - Reserve/KF/6369.8/E3/T37/[yr.] Latest edition only.
Tax Procedure and Tax Fraud in a Nutshell, 3rd ed., Watson (West) - Reserve KF/6324/Z9/M67/2006
Taxes in Paradise: Developing Basic Income Tax Concepts, 2nd ed., Haight (Hein) - K/4505.4/H35/2005
RESEARCH GUIDES
Federal Tax Research. Larson and Sheaffer (Carolina Academic Press) - KF/241/T38/L37/2007
Federal Tax Research, 7th ed., Raabe, Whittenburg, & Sanders (Thomson/South-western) -
Reserve KF/241/T38/R33/2006 (Accompanying CD-ROM at the Circulation Desk)
Federal Tax Research: Guide to Materials and Techniques, 7th ed., Richmond (Foundation Press) - Reserve
& Ref KF/241/T38/R52/2007
How to Use Standard Federal Tax Reporter. (CCH) Ref/KF/6285/S73/User Guide
Tax Research, 2nd ed. Karlin (Prentice Hall) - KF/241/T38/K37/2003 (Accompanying CD-ROM at
the Circulation Desk)
TaxCite: A Federal Tax Citation and Reference Manual (ABA) - Ref/KF/245/T39/1995
U.S. Federal Tax Research. Lowry. (Tax Management, Inc.) (loose-leaf) - Ref/KF/6365/T398/U.S.
100
TREATISES
Many of the following titles are regularly updated by looseleaf supplementation, pamphlets, or pocket
parts.
Federal Estate and Gift Taxation, 8th ed., Bittker et al. (Aspen) - Reserve KF/6335/A7/B51/2000
Federal Income, Gift and Estate Taxation, Rabkin & Johnson (Bender) 7 v. in 15 (loose-leaf) - Reserve
KF/6335/R3
Federal Income Taxation of Corporations and Shareholders, 7th ed. 2 v. (loose-leaf) Bittker & Eustice (WGL) -
Reserve KF/6464/B5/2000
Federal Income Taxation of Individuals, 3rd ed., Bittker, McMahon, & Zelanak (WG&L) (loose-leaf) -
Reserve KF/6369/B53/2002
Federal Taxation of Income, Estates and Gifts, 3rd ed., Bittker & Lokken (WGL) - Reserve
KF/6335/B57/1999 (Gradually replacing the 2nd edition.) (Kept up-to-date by supplements.)
Blattmachr on Income Taxation of Estates and Trusts, 15th ed., Blattmachr & Boyle (Practising Law
Institute) (loose-leaf) - KF/6443/M45/1995
Law of Tax-exempt Organizations, 9th ed., Hopkins (Wiley) - KF/6449/H66/2007
Merten's Law of Federal Income Taxation (Callahan) - KF/6369/M4/v. 1-15 (Treatise only kept-up-to
date.
Standards of Tax Practice, 6th ed., Wolfman et al. (Tax Analysts) - KF/6320/W65/2004 & 2006 Supp.
XIII. Dictionaries and Glossaries
IFBD International Tax Glossary. Rev. 5th ed. Larking (IBFD) - Ref K/4459.3/I58/2005
WG&L Tax Dictionary, Westin - Ref KF/6287/S54/[year]
West's Tax Law Dictionary - Ref/KF/6287/S43/[year] & Westlaw
Internal Revenue Bulletin and Cumulative Bulletin (GPO) - Ref KF/6282/A2/I585, CCH IntelliConnect,
LexisNexis, RIA Checkpoint, & Westlaw
International Tax Treaties of All Nations (Oceana) - Ref K/4473/A1/I56/1-15 & /I57/1-40 Ceased
publication in 1997.
Legislative History of United States Tax Conventions: Roberts & Holland Collection (Hein) - Ref
KF/6306/L44/1986/1-21
Listing of Selected International Tax Conventions and Other Agreements Reprinted in the IRS Cumulative Bulletins,
1913-1990 (GPO) - U.S. Docs. Y4.T19/4:L68/2
Tax Analysts Worldwide Tax Treaties - LexisNexis
United Nations International Tax Agreements - UN Documents Collection, 1 SW, SP XVI
XV. COMPUTER-ASSISTED LEGAL RESEARCH [This section to be revised, 9/18/09]
One of the "libraries" online on LexisNexis is the TAX Library (Fedtax); the corresponding Westlaw
"database" is called Federal Tax (FTX). Examples of some of the materials available online include
the full text of: Internal Revenue Code; regulations (final, temporary and proposed); Cumulative Bulletin
beginning in 1954; Private Rulings and Technical Advice Memoranda (released to the public beginning
in 1977 and those released from 1954 to 1977 to the public and classified "reference" by the IRS);
cases; and "legislative history" in the form of committee reports and other selected materials. Users
should carefully note coverage limitations of online files.
RIA Checkpoint is a new service on the Law Library's Web site. It contains full-text tax and accounting
materials. Included are the complete federal tax code, regulations, committee reports, and rulings. It
also contains the Federal Tax Coordinator, United States Tax Reporter, Federal Tax Handbook, a
news/current awareness section, as well as state tax cases, rulings, and legislation.
XVI. Library Catalog
The UW-Madison's online catalog (MadCat) is the primary source for information on legal treatises,
textbooks, commentaries, government documents, and periodical holdings. The relevant titles usually
can be identified by looking up the subject heading followed by the country or state (e.g. INCOME
TAX or INCOME TAX LAW AND LEGISLATION UNITED STATES). If too many lines or
items are retrieved, the search may be further limited by date, location, or format.
Internal Revenue Service http://www.irs.ustreas.gov/
Treasury Dept. http://www.ustreas.gov/
Tax Analysts http://www.tax.org/
Tax Foundation http://www.taxfoundation.org/
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