Tax Law Research materials can be divided into 3 categories: Research Services, Citators, and Guides & Handbooks.
Tax Law Research Services are organized either by Code Section (annotated service) or by Topic (topical service).
An annotated tax service is organized following the order of the Internal Revenue Code. First the Code is presented, then committee reports, Regulations, explanations, and lastly annotations of related court cases and administrative rulings.
A topical service divides the tax law into transactions or subjects with underlying tax principles as an organizing format. It integrates a discussion of the primary and secondary sources of the tax law into its editorial analysis.
Tax Citator - Access the Tax Citator details when viewing a Tax Case, Revenue Ruling, Revenue Procedure or other official ruling.
Search a case or ruling from Search Tab and select check boxes for:
Citator 2nd Advance Citator 2nd - Histories of Federal tax cases & rulings including latest additions
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University of Florida Levin College of Law
309 Village Drive
PO Box 117620
Gainesville, FL 32611