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Tax Research
• A guide to resources for tax research and search tips for finding court cases, statutes, regulations on tax
Research Librarian
Charles Wu
Contact:
One UTSA Circle
University of Texas at San Antonio
San Antonio, TX 78249-0671
University of Texas at San Antonio
San Antonio, TX 78249-0671
(210)-458-4895
Website
Key Tax Research Databases
- CCH AnswerConnect This link opens in a new windowCCH AnswerConnect, from Wolters Kluwer CCH, formerly CCH Tax Research Network, is a comprehensive database of primary and secondary sources related to taxation in the U.S. Its primary sources include: current IRS Code, Federal Tax Regulations, Federal Tax Cases, IRS Administrative Rulings, Letter Rulings and Memorandum, etc. Its secondary sources include editorial matters prepared by Wolters Kluwer which explain the primary source content. In addition, CCH AnswerConnect also contains federal and state laws and regulations, case law, forms, manuals, and news reports concerning health care and human resources.
Users must click the blue "Subscribers: Log in here" button in the top right corner of the webpage to access the database. - RIA Checkpoint This link opens in a new windowProvides 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. Also includes explanations and analyses of tax laws and cases produced by RIA, such as Federal Tax Coordinator, Return Guides, Citator 2nd, Tax Alerts, Journal of Taxation, Journal of Corporate Taxation, RIA Tax Watch, Bittker & Eustice: Federal Income Taxation of Corporations & Shareholders etc. Only a few people can use this database at one time.
- Nexis Uni (LexisNexis) This link opens in a new windowExtensive coverage of news, legal and business sources. Contains full text U.S. and foreign newspapers, broadcast transcripts, newswires; company, industry and financial information including Company Dossier, and legal sources for U.S. Federal and State case law, statutes, regulations and law reviews. Create a free profile (optional) to save searches and set up alerts. Updated daily. Coverage: 1975-current.
Types of Primary Sources for Tax Research
- 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.
- 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.
- 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 .
- 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