Tax Research

• A guide to resources for tax research and search tips for finding court cases, statutes, regulations on tax

Access to RIA Checkpoint

RIA Checkpoint This link opens in a new window
Provides access to primary source materials for federal, state, and local tax laws, such as codes, regulations, current pending/enacted legislation, federal tax cases, IRS rulings, etc. Print equivalents include U.S. Tax Reporter, American Federal Tax Reports, Federal Tax Regulations, Federal Tax Coordinator 2d, State and Local Tax Reporters, and others. Includes Federal Accounting Standards Board (FASB) documents.

Off-Campus Access to Electronic Resources

Browse the Content of RIA Checkpoint

RIA Checkpoint

After getting into RIA Checkpoint , click "Table of Contents" (at the top of the page) > click Federal Library > click Federal Source Materials >>

Now you should see the following contents:

Code, Regulations, Committee Reports & Tax Treaties
Internal Revenue Bulletins
IRS Rulings & Releases
Federal Tax Decisions
Tax Court, Federal Procedural & Federal Claims Court Rules
Pending & Enacted Legislation
IRS Publications

RIA Terminology Used in the Citator

RIA Terminology Used in the Citator:

Cited favorably – “The later case or ruling is citing to an earlier case or ruling in a favorable way, or is relying on the earlier case or ruling to support a relatively minor issue in the later case or ruling.”

Distinguished – “The later case or ruling indicates why an earlier case or ruling is different from it, either on factual or legal grounds.”

Reconciled – “The later case or ruling, looking at an earlier case or ruling that a party to a later case is trying to use to support his or her position, explains why it does or does not support a particular position in the later case or ruling, Or the later case or ruling is explaining (or reconciling) what might appear to be a conflict between an earlier case or ruling and the one before it currently.”

Selective Titles in RIA Checkpoint

Actions on Decisions (1967 - Present)
American Federal Tax Reports (Current Year)
American Federal Tax Reports (Prior Years)
Announcements (1959 - Present)
Checklists
Client Letters
Delegation Orders (1956 - Present)
Executive Orders
Explanations (Code Arranged - USTR)
Federal Tax Handbook (Current Year)
General Counsel Memoranda (1962 - Present)
IR News ReleasesIRS Publications (Current Year)
IRS Publications (Prior Years)
Internal Revenue Code
Internal Revenue Code History
Notices (1980 - Present)
Private Letter Rulings & Technical Advice Memoranda (1953 - Present)
RIA Newsletters
Revenue Procedures (1955 - Present)
Revenue Rulings (1954 - Present)
Tax Court & Board of Tax Appeals Memorandum Decisions (Prior Years)
Tax Court & Board of Tax Appeals Reported Decisions (Prior Years)
Tax Court Memorandum Decisions (Current Year)
Tax Court Reported Decisions (Current Year)
Tax Court Summary Opinions
Tax Court, Federal Procedural & Federal Claims Court Rules
Treasury Regulations