Federal Tax Law Research

Also available online via Cheetah and CCH Intelliconnect. A good starting point for most federal tax research, this set is arranged by code section. Includes statutes, regulations, notes of court and administrative decisions, other administrative documents, some legislative history, and commentary. Finding aids include lists of Revenue Rulings, cases, Treasury Decisions, Private Letter Rulings, etc., linked to the relevant paragraphs in the Compilation volumes. These finding aids appear in the Citator Volume (M-Z).

Organized topically, Merten's provides in-depth analysis of the law of federal income taxation, explaining the intent of Congress in drafting the Code, what the Code means and how the Internal Revenue Service interprets it.

The Internal Revenue Manual consists of IRS instructions to its employees. This enhanced version is divided into Audit and Administration volumes.

This publication provides full text of the Internal Revenue Code and Treasury regulations on federal estate tax, gift tax and generation skipping transfer tax issues. Also reports on federal court decisions and selected IRS rulings.
Also available online via VitalLaw (U of M Law faculty, student, and staff only).

Geared toward those performing in-depth excise tax research.
Also available online via VitalLaw (U of M Law faculty, student, and staff only).

Includes Topical index and Code Finding List.