Tax Research

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

Key Tax Research Databases

Types of Primary Sources for Tax Research

  1. Code / Statutory Law: The Internal Revenue Code of 1986 (IRC) - Federal tax law begins with the Internal Revenue Code (IRC), enacted by Congress in Title 26 of the United States Code (26 U.S.C.). it is amended from time to time.
  2. Regulations: Treasury Regulations (26 C.F.R.) - commonly referred to as Federal tax regulations - issued by the Department of Treasury to pick up where the Internal Revenue Code (IRC) leaves off by providing the official interpretation of the IRC by the U.S. Department of the Treasury.
  3. Case Law: Tax Court Memorandum (TCM) - Court decisions deal with substantive tax matters usually where there is a dispute between the IRS and the taxpayer regarding the code. This is often an area that has not been addressed by the courts. TCM are available in CCH IntelliConnect, and RIA Checkpoint .
  4. Administrative Publications: Revenue Rulings are public administrative rulings by the Internal Revenue Service (IRS) that apply the law to particular factual situations or refer to issues not adequately addressed by the code, regulations, or case law. A revenue ruling can be relied upon as precedent by all taxpayers.  Revenue rulings are published in the Internal Revenue Bulletin (IRB) which is available in CCH IntelliConnect, and RIA Checkpoint