Accounting  Tags: accounting economics taxation  

TO FIND:

USE:

federal tax law on a topic 

[ALL TAX LAW]

CCH Internet Tax Research Network: Click on Federal Tax tab. Standard Federal Income Tax Reporter. Browse or search the Topical Index Federal Income Tax Reporter.

Internal Revenue Code [STATUTORY LAW]  
cited by IRC number (e.g.: IRC 755).

CCH Internet Tax Research Network: Click on Federal Tax tab. Choose Standard Federal Tax Reporter or Internal Revenue Code and do a Citation Search (IRC #). Or browse.

Regulations [ADMINISTRATIVE LAW 1]  
cited by section number: (e.g.: §1.6031-1)

CCH Internet Tax Research Network: Click on Federal Tax tab. Choose Standard Federal Income Tax Reporter or Federal Tax Regulations and do a Citation search.

Treasury actions: [ADMINISTRATIVE LAW 2]  
cited by type, volume, and page:  
Treasury Decisions (T.D. 94-851, 1994-1 CB 89)  
Revenue Rulings (RevRul 79-288, 1979-2 CB 139)   
Revenue Procedures (RevProc 75-28, 1975-1 CB 68)

CCH Internet Tax Research Network: Click on Federal Tax tab. Choose Standard Federal Income Tax Reporter and do a Citation Search for the appropriate material. 
or
Internal Revenue Cumulative Bulletin. Ref KF 6282 A2 I495  -The Cumulative Bulletin contains all administrative law except regulations.

US Tax Court Report [CASE LAW 1]  
cited by volume and page (e.g.: 44 TC 515).

CCH Internet Tax Research Network:Click on Federal Tax tab. Choose Standard Federal Income Tax Reporter or Cases and do a Citation search.  
or
United States Tax Court Reports. Ref KF 6280 A2 T37 - Contains reported decisions of the U.S. Tax Court.

US Tax Court Memo Decisions [CASE LAW 2]  
cited by page year/case: TC Memo. 1996-410  
or publisher set: CCH: 72 TCM 602  
RIA: 1996 RIA TC Memo 96,410 

CCH Internet Tax Research Network: Click on Federal Tax tab. Choose Standard Federal Income Tax Reporter and do a Citation Search for the appropriate material.  
or
T.C. Memorandum Decisions. Ref KF 6360 A2 U65  
Contains decisions of the U.S. Tax Court not reported elsewhere. 

US Tax Cases. [CASE LAW 3]  
Cited by volume and page (e.g.: 69-1 USTC 9401).   Contains all federal & state court decisions on federal tax issues except U.S. Tax Court decisions. Cases may often also be found via appropriate court decision set, e.g.: US Reports, Federal Reporter, etc. Ask for assistance.*

CCH Internet Tax Research Network: Click on Federal Tax tab. Choose Standard Federal Income Tax Reporter or Cases and do a Citation Search for the appropriate material. Includes text of USTC set.  

*For instance, for Wills v Commissioner may be found at 69-1 USTC ¶9401, 411 F.2d 537, or 23 A.F.T.R.2d 1515. Only LexisNexis Academic will give all three citations.