Federal Tax Law Research

See Chapter 3 "Federal Income Taxation" by Mary A. Hotchkiss. In addition to its comprehensive coverage of research resources, it also includes helpful research tips. Among the useful information found in the appendices are Abbreviations and Acronyms: IRS Before 1953. The looseleaf format of this publication allows for periodic updating.

From publisher description: "...discusses the different primary sources of federal income tax law, including the code, regulations, case law, and administrative decisions, and how they all tie in together—as well as their relevant authority and where to locate them. This title also provides an overview of the different types of secondary resources, such as periodicals, treatises, and practice guides, and covers researching specific areas of tax law such as trust and estates. Finally, it shows how to locate primary and secondary sources online through free and subscription tax-specific databases."

A highly recommended textbook, includes detailed discussion and illustrations. Also includes a chapter on treaties and international materials. Appendix A includes an extensive list of commonly used abbreviations.

See Table 1.2 Federal Administrative and Executive Materials, Department of the Treasury (pages 235-237).

A dated but useful guide. "As necessary and appropriate, it should be used in conjunction with the other recognized legal citation manuals... including, for example, the The Bluebook: A Uniform System of Citation."

Also available on Westlaw Edge. Definitions of tax terms, words, and phrases. Also available on Westlaw.