Accounting  Tags: accounting economics taxation  

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TAX RESEARCH

CCH Internet Tax Research Network.
CCH Internet Tax Research Network includes a number of resources. The key resource that pulls together ALL federal tax law in one place is the Standard Federal Tax Reporter. It is arranged by Internal Revenue Code (IRC) section. For each IRC section, it contains five parts: 

1. Code: the text of the IRC (Internal Revenue Code) section (STATUTORY LAW, passed by Congress).
2. Committee Reports: explanations from Congress about the purpose and meaning of the IRC section.
3. Final and Temporary Regulations: in-force regulations related to the IRC section (ADMINISTRATIVE LAW- written by Treasury Dept).
4. Explanation: publisher produced explanation of the IRC section.
5. Annotations: lists and links to full-text of court decisions (CASE LAW, decided by courts) and Treasury Decisions, Revenue Rulings, and Revenue Procedures (ADMINISTRATIVE LAW, decided by Treasury Dept.) relevant to IRC section.

See Guide to using CCH

MORE FEDERAL TAX LAW SOURCES 

LexisNexis Academic .
Choose Legal, then Tax Law. Full-text of a variety of materials, though not as easy to use as CCH.

CCH Citator (on CCH Internet Tax Research Network); PH Citator / RIA Citator.
Citators give the history of a case or ruling (court decisions and Treasury Decisions, Revenue Rulings, and Revenue Procedures) and later cases or rulings which cited the earlier case or ruling. 

U.S. Code (IRC in v. 26) 
The U.S. Code may be searched here for free. The Internal Revenue Code is volume 26 of the U.S. Code.

 

Regulations (v.26 of Code of Federal Regulations) 
The Code of Federal Regulations includes all regulations in force. It may be searched or browsed here for free. IRS regulations are in volume 26. 

Recent Internal Revenue Bulletins 
This is the weekly version of the Cumulative Bulletin, which contains Treasury Decisions, Revenue Rulings, and Revenue Procedures. Back to 1995.

US Tax Court 
The Tax Court's web site contains regular and memorandum opinions since 1999.

CALIFORNIA TAX LAW

CCH Internet Tax Research Network.
The STATE section includes the California Tax Reporter, which compiles California state tax law, regulations, and cases.

TAX FORMS and INSTRUCTIONS

IRS Forms and Publications 

California Franchise Tax Board 

State Tax Sites 
Links to other states' tax sites, usually including forms and instructions. Part of  Tax and Accounting Sites Directory.

MORE TAX NEWS, INFORMATION

Tax and Accounting Sites Directory 
An excellent megasite for tax information on the Internet. 

1040.com 
News, information, and links. 

INTERNATIONAL TAXATION

TRANSACC: Transnational Accounting. [Ref HF 5626 T72 2001] 
Three-volume set, country by country guide to accounting practices. 

International Tax 
Links to various international and country specific tax information. Part of  Tax and Accounting Sites Directory.