65-Tax - University at Buffalo http:/law.lib.buffalo.edu...

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University at Buffalo http://law.lib.buffalo.edu FEDERAL TAXATION RESEARCH GUIDES * on Reserve # Available to law students via Lexis % Available to law students via Westlaw "Federal Income Taxation," Ch. 3 in Specialized Legal Research, Hotchkiss (2008) Ref Desk KF 240 S69 1987 Federal Tax Research , Larson & Sheaffer KF 241 T38 L37 2007 Federal Tax Research: Guide to Materials and Techniques 7th, Richmond Ref KF 241 T38 R5 2007 Tax Cite: A Federal Tax Citation and Reference Manual Ref KF 241 T38 T39 1995 Tax Research , Karlin Ref KF 241 T38 K37 2000 Tax Research Techniques , 7 th , Gardner, Stewart, & Worsham, Jr. Ref KF 241 T38 S55 2005 PRIMARY SOURCES Statutes Internal Revenue Code (I.R.C.) is Title 26 of the U. S. Code (U.S.C.). Paperback version ON RESERVE KF 6276.558 A19 U56 2009 +Regulations Title 26 of the C.F.R. Amended by Treasury Decisions. (T.D.) +Revenue Rulings Conclusions of the I.R.S. on the application of law to a given set of facts. (Rev. Rul.) +Revenue Procedures Inform the public of I.R.S. internal management practices and procedures. (Rev.Proc.) ++Private Letter Rulings Pre-filing I.R.S. advisory rulings concerning specific transactions. (L.T.R.) Court Decisions Judicial decisions on tax law. Memorandum Decisions Tax Court decisions on well established legal issues. Congressional Reports See Legislative History section of this handout. +Published weekly in the Internal Revenue Bulletin (I.R.B.). The I.R.B. cumulates in the Cumulative Bulletin (C.B.), also online through LLMC Digital KF 6282 A2 I495 http://www.irs.gov/irb Bulletin Index-Digest System (1953/1993/94) KF 6362.3 I5 ++Published in CCH IRS Letter Rulings KF 6289 A353 (1981+ on 4th floor; current rulings in Looseleaf Collection) RIA Checkpoint - Online Database http://libweb.lib.buffalo.edu/pdp/index.asp?ID=337
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This note was uploaded on 03/31/2012 for the course TAX 4001 taught by Professor Robertmcgee during the Spring '09 term at FIU.

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65-Tax - University at Buffalo http:/law.lib.buffalo.edu...

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