Primary Tax authorities are:
Legislative - Federal Tax Laws: Internal Revenue Code
Administrative -Treasury Department Regulations
Judicial- Tax Cases (Federal 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
Research on Taxation from Harvard Business School faculty includes inversions, corporate tax strategies, and how to improve current tax policy.
Tax Notes Research -Tax-related laws, regulations, and documents
Tax Research - handout
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