Primary Tax authorities
Legislative - Federal Tax Laws: Internal Revenue Code
Administrative -Treasury Department Regulations
Judicial- Tax Cases (Supreme Court Decisions)
Secondary sources explain, analyze, or interpret the primary sources, which are part of any tax research strategy.
Tax services
Law review articles
IRS Publications and Press Releases
Tax Journals and Newsletters
Useful Tools:
Guide to Basic Tax Research - handout
Tax Notes - daily news, analysis, and commentary for tax professionals
Tax Notes Research - includes Federal tax-related laws, regulations, treasury decisions, IRS rulings, and legislation
Tax Research - (handout) describes the basic process of tax research that tax professionals use to identify and analyze tax authorities to answer tax questions.
Tax Research Methodology - book chapter
Tax Research Process and Sources - content and video by PennState WorldCampus
The tax research process involves working through the following steps:
1. Determine facts and circumstances.
2. Locate sources that address the issue.
3. Assess the validity of sources.
4. Update the file.
5. Resolve the issue:
6. Communicate the findings.
7. Document all work in the permanent file.
Source: Introduction to Taxation and How to Research from PennState World Campus