Federal Tax Research

Tax services are specialized research tools that integrate all the relevant primary authority (code, regulations, IRS rulings, procedures and other documents, and court decisions) with the publisher's editorial content. These are indispensable tools for researching the tax law. The following are the names and descriptions of the most common federal tax services.

Bloomberg Law contains similar content to Westlaw Edge and Lexis Advance, including case law and analytical material. It also contains PACER dockets.

This subscription is available by login and password and limited to College of Law students and Faculty. To obtain login credentials, go to https://profile.bna.com/bloomberglaw-activate/ Limited access is also available on-campus.

Bloomberg's version of the IRC includes annotations, related legislative history and committee reports, SmartCode citing, and related content which can be filtered by source type for each pertinent code section.

A federal tax library that covers virtually every taxation topic within 300 chapters, which are comprised of analysis, examples, and practice tools.

Source of primary and secondary authority and analysis with a focus on regulatory agency materials and secondary sources.

Also known as "FED," this reporter is code-arranged covering Federal income tax law. Includes the full text of an Internal Revenue Code section, with some legislative history notes, followed by relevant committee reports in full text, any regulations, and finishing with VitalLaw created explanations and annotations

A code-arranged reporter with the specific coverage of federal excise tax law. Includes the full text of an Internal Revenue Code section, with some legislative history notes, followed by relevant committee reports in full text, any regulations, and finishing with editorially-prepared explanations and annotations

Includes the full text of the Internal Revenue Code, Regulations, court decisions, and rulings on federal estate, gift, and generation-skipping transfer taxes, and related income tax and procedural provisions, as well as explanations.

Scope of Coverage (per VitalLaw):

Written by experienced CCH editorial staff and leading tax practitioners, Tax Research Consultant offers a practical, real-world focus on income, estate and gift, payroll, and excise tax laws. The Tax Research Consultant is logically organized and divided into 35 topics, providing both depth and breadth of coverage to satisfy all tax research needs. Loaded with practical examples, sample calculations, compliance pointers, comments, planning notes, links to interactive research aids, guidance on state tax consequences, and other features, the Tax Research Consultant helps solve the complex tax problems faced every day.

Checkpoint contains RIA tax materials, including editorial materials (e.g., Federal Tax Handbook and Tax Alerts), news/current awareness (e.g., Cummings' Corporate Tax Insights), primary source materials.

Also available on Westlaw. Covers income, estate and gift taxes, as well as excise, FICA FUTA and international taxes (U.S. based). Organized by subject rather than code sections. Editorial content includes recommendations, illustrations, cautions, and observations, making this oriented toward practitioners. Includes citations to all the relevant authorities, practice tools, client letters, checklists, and other practitioner-oriented materials.

Online only through Thomson Reuters Checkpoint. Organized by code section and document type, unlike Federal Tax Coordinator. Includes coverage of federal income, estate, gift and excise taxes with annotations and citations to the American Federal Tax Reports, Tax Court Memoranda and Reports, and IRS rulings. Includes the Internal Revenue Code, Treasury Regulations and selected Committee Reports.