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Taxation Research: Home
This guide is designed to help users locate information when conducting tax research.
Contains more than 15,000 news, business and legal sources from LexisNexis including U.S. Supreme Court decisions dating back to 1790.
Citators allow you to track the history of a case and determine if it is still good law. It will help you identify other cases and related documents to determine where else it was cited. Both Checkpoing and Intelliconnect have citators to help you with your searches if needed.
Helps you determine what happened to your case after it was released.
Connects you to other citing sources and secondary cases.
When researching tax law, it is important to always center your research around primary sources. Examples of primary sources include:
IRC: Internal Revenue Code
The tax law
Implementation of the tax law
Federal Tax Cases
Interpretations of the tax law
This is not a comprehensive list of primary sources. When searching in CCH Intelliconnect or RIA Checkpoint, look for a note or indication within the database that denotes primary source material.
Secondary sources are often a good way for you to familiarize yourself with a particular topic because they provide analysis or interpretation of the primary sources. This editorial content presents the information in an easy to understand way. These resources also often gather together primary source materials with the analysis, making them good places to begin your search.