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Tax Research: Where Do I Find It?

Find Source Materials for Federal Tax Research

The table below is a guide to finding federal Tax materials through the three most common sources of tax information on the Old Westbury campus: CCH Tax Research Network, LexisNexis Academic, and on the open Web.

As described in the top row of the table, note that you are starting with the Browse mode in CCH Tax Research Network, and you are starting in the Legal section of LexisNexis Academic, in the Tax Law area.
 

How do I find…?

CCH Tax Research Network
(Click on Browse in the Quick Bar )

LexisNexis Academic
(Click the Legal Tab at top, then Tax Law in left sidebar)

On the Internet
(Open Web)

International Treaties

1. Click on Explanations, Treatises & Guidebooks
2. Choose International Taxes

From the Sources dropdown menu, choose:
Tax Analysts Tax Notes Today, Worldwide Tax Daily, and State Tax Today


Income Tax Treaties on the IRS Web Site

IRS Manual

1. Click on Laws, Regulations, & Other Primary Resources
2. Choose Federal Tax Primary Sources
3. Choose Internal Revenue Manual

 N/A

Internal Revenue Manual

Internal Revenue Code

1. Click on Laws, Regulations, & Other Primary Resources
2. Choose Federal Tax Primary Sources
3. Choose Current Internal Revenue Code.

From the Sources dropdown menu, choose:
Internal Revenue Code

House of Representatives;

 

GPO Access;

 

Cornell Legal Information Institute

Private Letter Rulings, IRS Positions, TAMS, FSAs, etc.

1. Click on Laws, Regulations, & Other Primary Resources
2. Choose Federal Tax Primary Sources
3. Choose Letter Rulings & IRS Positions


From the Sources dropdown menu, choose:
IRS Private Letter Rulings and Technical Advice Memoranda

 

IRS Site, Determinations

Regulations (proposed, temporary, final)

1. Click on Laws, Regulations, & Other Primary Resources
2. Choose Federal Tax Primary Sources
3. Choose Federal Tax Regulations


From the Sources dropdown menu, choose:
IRS Cumulative Bulletin and Internal Revenue Bulletin

 


Federal Register, GPO Access;

 

Internal Revenue Bulletin, IRS

 

Revenue Rulings, Treasury Decisions, Revenue Procedures & Notices

1. Click on Laws, Regulations, & Other Primary Resources
2. Choose Federal Tax Primary Sources
3. Choose IRS Rulings & Other Documents


From the Sources dropdown menu, choose:
IRS Cumulative Bulletin and Internal Revenue Bulletin

 

  N/A

Statutes

1. Click on Laws, Regulations, & Other Primary Resources
2. Choose Federal Tax Primary Sources
3. Choose Current Internal Revenue Code

From the Sources dropdown menu, choose:
Internal Revenue Code

House of Representatives;

GPO Access;

Cornell Legal Information Institute

Tax Court Cases, Regulars, & Memoranda

1. Click on Laws, Regulations, & Other Primary Resources
2. Choose Federal Tax Primary Sources
3. Choose Cases

From the Sources dropdown menu, choose:
Federal Courts Tax Cases

United States Tax Court Web Site

 

Tax Court Rules


N/A


N/A

U.S. Tax Court Rules of Practice and Procedure

Treasury Decisions

1. Click on Laws, Regulations, & Other Primary Resources
2. Choose Federal Tax Primary Sources
3. Choose IRS Rulings & Other Documents


From the Sources dropdown menu, choose:
IRS Cumulative Bulletin and Internal Revenue Bulletin

 

  N/A