Levin College of Law
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 Research Services
Standard Federal Tax Reporter (SFTR) - (Annotated Tax Law Research Service)
Tax Research Consultant - (Topical Tax Law Research Service)
Guides and Handbooks
U.S. Master Tax Guide cross-referenced to SFTR and Tax Research Consultant
Citator
Tax Citator - Click Document History
in the left panel to view the Citator details about the document.
Tax Research Services
United States Tax Reporter (USTR) - (Annotated Tax Law Research Service)
Federal Tax Coordinator 2d (FTC) - (Topical Tax Law Research Service)
Guides and Handbooks
Federal Tax Handbook- cross-referenced to the FTC and the USTR
Citator
Citator 2nd - select Citator button from menu across top of a case or ruling's page
Tax Research Services
Lexis Tax Advisor - Federal Code Reporter (Annotated Tax Law Research Service)
Lexis Tax Advisor - Federal Topical (Topical Tax Law Research Service)
Lexis Tax Advisor -- Federal Topical INDEX (Topical Tax Law Research Service)
Citator
Click Shepardize this document in right hand box
Tax Research Services
Internal Revenue Code (Annotated Tax Law Research Service)
Tax Practice Series (Topical Tax Law Research Service)
Guides and Handbooks
Citator
Citing Cases (powered by Smart Code) - click the icon in the right side column
Tax Research Services
Internal Revenue Code (Annotated Tax Law Research Service)
Tax Topics (Topical Tax Law Research Service)
