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Tax Research - Federal

This research guide highlights important sources and provides tips for researching federal tax law.

Specialized Tax Resources

One Stop Shopping

Specialized tax resources include analysis and annotations by tax practitioners and experts, as well as the text of primary sources (the Internal Revenue Code and Treasury Regulations). These resources are often the best place to start your research because they compile a great deal of relevant primary and secondary material in one place. Think of it as one-stop shopping.

The Standard Federal Tax Reporter  will point you to primary sources and provide editorial content on a comprehensive range of tax issues, arranged by topic. It is updated regularly and can be accessed on Intelliconnect, under "Federal Tax Editorial Content."

The Federal Tax Coordinator 2d and the United States Tax Reporter are two useful specialized tax resources from the Research Institute of America (RIA), which can be accessed on Westlaw and Checkpoint.

USF's Zief Law Library maintains the updated Federal Tax Coodinator 2d in print format.

 

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Bloomberg BNA Tax Portfolios

The BNA Tax Portfolios provide in-depth analysis on specific tax issues in a practice-oriented manner. Access them on on Bloomberg Law.

Lexis IRC Explanations

Lexis IRC (Internal Revenue Code) Explanations provide in-depth explanations drafted by Matthew Bender for 1,360 key Internal Revenue Code sections. This resource is accessible on both Lexis Advance and Lexis Advance Tax.

WG&L Treatises

You can access the recognized and authoritative Warren Gorham & Lamont (WG&L) treatises on Westlaw, Checkpoint, and in print format in USF's Zief Law Library. Below is a list of selected titles (but is not an exhaustive list). These treatises provide expert analysis on major tax issues.

Books by USF Professsors

Below are two tax books written by USF Professors. The Law of Federal Income Taxation by Professors Joshua D. Rosenberg and Dominic L. Daher, provides expert analysis on major issues in federal taxation. Selected Federal Taxation compiles major tax statutes and regulations, selected and edited by Professor Daniel J. Lanthrope.

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