0FedTaxResearch - Federal Tax Research Guide H. Douglas...

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H. Douglas Barclay Law Library Federal Tax Research Guide Check the library’s “Location Guide” and Summit/Voyager the Online catalog for the current location of sources mentioned in this pathfinder. PURPOSE: This pathfinder provides guidance in conducting federal tax research. Specifically it focuses on the use of tax looseleaf services, which provide the current tax code, regulations, case citations and analysis. OUTLINE: I. TAX RESEARCH STRATEGY II. RESEARCH HINTS A. Accessing Looseleafs B. Retrieving Primary Documents III. COMPARISON OF TAX LOOSELEAF SERVICES IV. USING LOOSELEAF SERVICES V. SAMPLE TAX CITATIONS Rev. 07/99 - BDL
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2 TAX RESEARCH STRATEGY Choose a tax looseleaf service (see section III “Comparison of Tax Looseleaf Services”). Analyze the information available to you in that service. Refer to another tax looseleaf service if necessary. Use the citations obtained to retrieve and review primary documents. For additional help consult the “Looseleaf Services” pathfinder. RESEARCH HINTS A. Accessing Looseleafs Use topical indexes when you are unfamiliar with the subject. Use the “Citator” volumes for finding lists when you have a case name or administrative citation. Indexes and “code driven” looseleafs allow quick access by IRS code section. For more information, see section IV “Using Looseleaf Services.” When searching by: Remember: Topic Multi-volume sets have a separate and detailed index. Looseleafs organized by topic contain extensive explanations. Footnotes to text include citations to primary resources. Case Name or Administrative Citation Use index columns and finding lists to locate where in the service your case is discussed. Additional cases are often discussed, annotated or cited there also. A similar strategy applies to Revenue Rulings and other administrative materials. Code Section A loose-leaf that is organized by code section will contain: the current tax code & regulations legislative history (excerpts) annotations (cases and rulings) a short explanation or example. Code indexes are available for looseleafs organized by topic. (Code indexes are not necessary for those organized by code.)
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This note was uploaded on 01/05/2012 for the course ACCT 101 taught by Professor Kent during the Spring '11 term at Miami University.

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0FedTaxResearch - Federal Tax Research Guide H. Douglas...

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