Research guides are very helpful when researching tax law, as they provide both explanation of the subject matter and direction for locating publications where tax documentation can be found.
“Federal Income Taxation” in Specialized Legal Research (Mary A. Hotchkiss, Aspen Publishers 1987, Supp. 2011)
Specialized Legal Research is a loose-leaf publication which details the research process for 13 areas of law, with chapter 3 devoted to federal income taxation. This chapter includes sections on the statutory basis of tax law, sources of legislative histories, and IRS guidance, as well as resources such as judicial decisions, tax court decisions, and treaties.The chapter also contains a concordance of selected tax legislation, a federal income taxation bibliography, and an appendix which lists federal income tax websites (news, government, tax courts, tax treaties, legislative history, and much more).
KF240 .S64 1987
IRS Publications vary in importance. Those published in the Internal Revenue Bulletin, most importantly Treasury Regulations, Revenue Rulings, and Revenue Procedures, can be cited as authority. The Internal Revenue Bulletin also includes IRS notices, IRS news releases, and acquiescence or non- acquiescence in court decisions. It can be accessed on the IRS website and on LexisNexis Academic.
The other I.R.S. publications listed here can be used as "substantial authority" to avoid a penalty under I.R.C. § 6662(b)(2). See 26 C.F.R. § 1.6662-4(d)(3)(iii). See the Sources of Federal Tax Materials chart for information on where to find these primary sources.
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