This research guide provides a basic framework for researching United States tax law, recommending sources and providing tips for tax students and practitioners.
The scope of this guide focuses on US-only transactions and law; it does not cover international and foreign tax research, nor does it cover state and local tax law research. This guide highlights some of the most useful sources, but does not necessarily provide a comprehensive list of every federal tax source available.
While tax is a complicated area of law and each research assignment is different, here's a general framework for how to research many tax issues.
The following handbooks provide detailed guidance on finding federal tax law information.
The Bluebook has special citation formats for tax materials. For Internal Revenue Code citations, see R 12.9 (20th ed. p. 129). For Treasury Regulations, IRS Guidance Documents, and Tax Court decisions, see T1 (20th ed. pp. 241-42).