It looks like you're using Internet Explorer 11 or older. This website works best with modern browsers such as the latest versions of Chrome, Firefox, Safari, and Edge. If you continue with this browser, you may see unexpected results.
Taxation Research: Home
This guide is designed to help users locate information when conducting tax research.
A quick reference guide for AC 620 students conducting tax research.
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.
Check the Internal Revenue Bulletin. The IRS is part of the Treasury Department. Their publications are not as authoritative as the treasury regulations, however they can be used by tax researchers.
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.