Cecily Zamora
Tax law research is a complex and challenging task, given the dynamic nature of tax regulations and the abundance of primary and secondary sources. Researchers must navigate through a vast array of information, including constitutions, legislation, court decisions, statutes, regulations, and case law. To streamline this process, researchers can leverage online resources, such as Bloomberg Tax Research, Westlaw, Lexis, and Checkpoint, which offer comprehensive coverage of tax-related topics and provide efficient search functionalities. Additionally, educational institutions like Harvard, Georgetown, Brooklyn Law School, and UIC Law School offer guides and databases to aid in tax law research, ensuring researchers have access to the most up-to-date information and analysis.
| Characteristics | Values |
|---|---|
| Purpose | To find laws and information on tax law issues |
| Resources | Westlaw, Lexis Advance, Bloomberg Law, Checkpoint, Bcite, VitalLaw, Lexology, OECD, EU tax policies, Georgetown Law Library, Brooklyn Law School, UIC School of Law, Harvard Library, Bloomberg Tax Research, TaxProf Blog, Federal Tax Coordinator 2d, Trump 2.0 Tariff Tracker, Tariff Tracker by the Global Business Alliance |
| Tax topics | Federal, state, international, pension & benefits, estate planning, payroll, property taxes, sales & use taxes, excise taxes, estate and inheritance taxes, liquor taxes, tariffs |
| Techniques | Analysis and synthesis of information, online research, comparing current and prior regulations |
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What You'll Learn
Using online research services and databases
Online research services and databases are excellent resources for tax law research, offering several benefits such as frequent updates, links to related documents, and access to a wide range of current and historical tax-related content. Here are some notable examples:
Westlaw and Lexis Advance (Lexis)
Westlaw and Lexis Advance (Lexis) are comprehensive legal research systems that offer extensive tax-related content. They provide access to primary and secondary sources, including federal income tax regulations, federal tax cases, tax treaties, and more. Additionally, Lexis includes federal and state cases, statutes, administrative rulings, and legal newspapers. These platforms are available through subscriptions or at select academic institutions.
Bloomberg Law
Bloomberg Law is a legal research system that integrates primary and secondary legal content with company and market information. It offers a dedicated Federal Tax page, providing access to primary sources such as the Internal Revenue Code, Treasury Regulations, and federal tax cases. It also includes secondary sources like BNA tax portfolios and journal articles. Bloomberg Law is password-protected and accessible to subscribers and select academic communities.
Checkpoint and RIA Checkpoint
Checkpoint, accessible through the Lois L. Biro Law Library or the NYU Law Library, offers extensive coverage of primary, secondary, and practice-oriented tax materials. It provides access to publications like the U.S. Tax Reporter, Journal of Taxation, and Practical Tax Strategies. RIA Checkpoint, available through Arizona State University, offers access to federal, state, and local tax laws, IRS rulings, forms, and publications.
VitalLaw
VitalLaw, previously known as Cheetah, is a database that provides access to federal and state tax codes, cases, letter rulings, IRS positions, and publications. It also includes the Standard Federal Income Tax Reporter and the Tax Treaties Reporter. Additionally, VitalLaw offers Tax Tracker News, a customizable collection of daily journals that can be received via email alerts. VitalLaw is accessible on campus and remotely through authorized academic institutions.
Tax Analysts and Tax Notes
The Tax Analysts platform, accessible through NYU Law Library, includes publications such as Tax Notes Federal, Tax Notes State, Tax Notes International, and Exempt Organization Tax Review. These publications offer reporting, analysis, and commentary on tax-related topics. Tax Notes, specifically, provides access to the federal tax code, federal tax regulations, and other federal tax documents.
These online research services and databases provide valuable tools for tax law research, offering a wealth of information and resources to support your work in this field.
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Understanding tax terminology
Gross Income
Gross income is the total income earned by an individual or a business before any deductions, adjustments, or taxes. It includes wages, salaries, investment income, retirement income, and other sources of income. Gross income is used as a starting point to calculate tax liability or refunds.
Adjusted Gross Income (AGI)
AGI refers to a taxpayer's gross income minus specific allowable deductions or adjustments. These adjustments may include retirement contributions, student loan interest, and other pre-tax deductions. AGI is crucial in determining eligibility for certain tax credits and calculating taxable income.
Taxable Income
Taxable income is the amount of income that is subject to tax after deductions or adjustments have been made to the gross income. It is calculated by subtracting deductions from the AGI. Understanding taxable income is essential for determining the final tax liability.
Deductions and Exemptions
Deductions and exemptions are allowances that reduce taxable income. Deductions can be standard, which are fixed amounts, or itemized, where specific expenses are listed and deducted. Exemptions are typically granted for dependents, such as qualifying children or relatives, further reducing the taxable income.
Capital Gains Tax
Capital gains tax is levied on the profits or gains made from the sale of investments, real estate, assets, or securities. It is calculated based on the difference between the purchase price and the selling price. Capital gains taxes apply to various income-producing assets, such as stocks, property, or collectibles.
Payroll Tax
Payroll tax is a tax imposed on the wages or salaries of employees and employers. It is used to fund specific programs or initiatives, such as Social Security and Medicare in the United States. Both employees and employers contribute a percentage of wages towards these programs.
Tax Compliance and Enforcement
Tax compliance involves adhering to tax laws and regulations, including filing tax returns, paying taxes owed, and providing accurate information to tax authorities. Enforcement refers to the actions taken by tax authorities, such as the IRS, to ensure compliance, collect taxes, and address tax evasion or non-compliance.
These terms provide a foundation for understanding tax law and the underlying concepts. Consulting tax professionals or attorneys can provide further clarification and guidance on specific tax situations.
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Researching international tax law
International tax law is a complex area of research, and it's important to be aware of the different sources of information you will need to refer to. The first step is to identify the specific area of international tax law you are interested in. This could be tax treaties, bilateral agreements, taxation of individuals or businesses, or transfer pricing rules, to name a few.
Once you have identified your area of focus, you can start to build a list of resources to consult. There are many online research platforms and databases that can be used to find information on international tax law. Westlaw, LexisNexis, and Bloomberg Law are all examples of platforms that offer Practice Centers or Areas that focus on Tax Law matters. These platforms often require a subscription or an account to access their full range of resources.
It is also worth noting that many of the available resources are U.S.-centric, with fewer sources taking a global perspective. The Georgetown Law Library, for example, provides a comprehensive list of resources for researching international tax law, but many of these focus on U.S. law and practice with respect to international taxation.
For U.S. international tax law, the following resources are recommended:
- IBFD Tax Treaties
- TaxNotes.com
- Bloomberg BNA U.S. International Tax Portfolios
- International Taxation: Corporate and Individual
- International Tax Controversies: A Practical Guide
- RIA International Tax Treaties and Explanations (via Westlaw)
- BNA Foreign Income Portfolios
For non-U.S. international tax law, the following resources may be useful:
- OECD Tax Information
- EU Tax Policies
- Country-specific tax guides
- Primary sources of law
- Global tax topics
- Books, journal articles, and papers
In addition to these online resources, it is also worth considering consulting experts in the field. The Georgetown University Law Library, for example, offers one-on-one research consultations with a librarian for guidance in researching international tax law topics.
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Using tax guides
Tax guides are an excellent resource for conducting tax law research. They provide an overview of the tax system, explain tax laws and regulations, and offer practical guidance on tax compliance and planning. Here is a detailed look at using tax guides for tax law research:
Understanding Tax Guides
Tax guides are publications designed to provide information and guidance on tax laws, regulations, and practices. These guides are often published by government agencies, such as the Internal Revenue Service (IRS) in the United States, or by private organizations specializing in tax-related matters. They can be in the form of books, online databases, or websites.
Advantages of Using Tax Guides
Tax guides offer several benefits for researchers:
- Comprehensive Information: Tax guides cover a wide range of tax topics, including federal, state, and local taxes, as well as international tax laws. They provide an overview of the tax system, explain different types of taxes, and outline the rights and obligations of taxpayers.
- Practical Guidance: These guides offer practical step-by-step instructions on tax compliance, such as filing tax returns, understanding deductions and credits, and responding to tax notices. They also provide strategies for tax planning and optimizing tax obligations.
- Accessibility: Many tax guides are freely available to the public, either in print form or online. This accessibility makes them a convenient starting point for researchers, offering a broad understanding of the tax system and relevant laws.
- Authoritative Sources: Some tax guides, especially those published by government agencies like the IRS, are considered authoritative sources. They reflect the official interpretation of tax laws and provide insights into the administrative practices of tax authorities.
Types of Tax Guides
There are several types of tax guides that can be utilized:
- Government Publications: These are published by government tax authorities, such as the IRS in the United States or the Organisation for Economic Co-operation and Development (OECD) for its member countries. They offer official guidance, explanations of tax laws, and insights into the tax administration's perspective.
- Commercial Guides: Commercial tax guides are published by private companies or organizations specializing in tax matters. They often provide comprehensive coverage of tax laws, regulations, and planning strategies. Examples include Bloomberg Tax Research and Westlaw's Tax Administrative Decisions & Guidance.
- Academic Guides: Academic institutions, such as law schools and universities, often develop tax research guides for their students and faculty. These guides may include recommended resources, strategies for conducting tax research, and analysis of specific tax topics.
- Online Databases: Online databases, such as Checkpoint and Lexis, offer extensive tax-related content, including primary sources, treatises, and practice tools. They provide efficient search capabilities and links to related documents, making them valuable tools for tax law research.
Evaluating Tax Guides
When using tax guides, it is important to evaluate their currency and authority:
- Currency: Tax laws change frequently, so it is crucial to ensure that the tax guide is up to date. Look for the publication date and check if the guide has been updated to reflect recent changes in tax laws or regulations.
- Authority: Consider the source and credibility of the tax guide. Government publications and guides authored by reputable organizations or experts in the field generally carry more authority. Look for citations or references to primary sources to support the information provided in the guide.
In conclusion, tax guides are a valuable resource for tax law research, offering comprehensive information, practical guidance, and insights into tax laws and regulations. By utilizing different types of tax guides and evaluating their currency and authority, researchers can effectively navigate the complex world of taxation and make informed decisions.
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Researching tax case law
When researching tax case law, it is important to understand the distinction between binding authorities and persuasive authorities. Binding authorities are sources that a court must follow, such as constitutions, legislation, and certain court decisions, as they are mandatory and binding. On the other hand, persuasive authorities are sources that a court may choose to follow but is not obligated to, including specific cases, statutes, regulations, opinions, and law review articles. These sources are considered influential but not mandatory.
In the context of tax case law research, primary sources refer to the source law itself, such as statutes, regulations, and case law. These are the laws that have been enacted and are currently in force. Secondary sources, on the other hand, are discussions and analyses of the source law, including law review articles and other scholarly works. While not carrying the weight of the law, these secondary sources can provide valuable insights and interpretations of the primary sources.
To effectively research tax case law, it is recommended to utilise comprehensive resources that consolidate all the necessary information in one place. One such resource is Bloomberg Tax Research, which is a popular choice even for experienced tax professionals. It offers a combination of expert insights, news, in-depth analysis, primary sources, and practical tools to help navigate complex tax topics. Additionally, Bloomberg provides access to the US Tax Court's Rules of Practice and Procedure, which are essential for understanding the court's processes.
Other useful resources include Westlaw, Lexis Advance, and Bloomberg Law, which all offer Practice Centers dedicated to Tax Law matters. These platforms may require registration and authentication to access their full range of features. The NYU Law Library also provides links to several reporters focusing on federal tax issues, such as American Federal Tax Reports, Board of Tax Appeals Memorandum Decisions, and Inheritance, Estate, and Gift Tax Reporter. Loyola University Chicago Law Library offers similar resources, including U.S. Tax Cases and U.S. Tax Court Reports, which can be found on Bloomberg, Lexis, and Westlaw.
When conducting tax case law research, it is important to be mindful of the specific jurisdiction you are operating in, as tax laws can vary across different states and countries. For instance, state tax resources can be particularly helpful in streamlining the research process, as states often have diverse taxes unrelated to income, such as property taxes, sales taxes, and excise taxes. Additionally, the IRS website, despite being challenging to navigate, contains valuable information, including explanations of the differences between regulations, revenue rulings, and private letter rulings.
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Frequently asked questions
You should be aware of binding authorities and persuasive authorities. Binding authorities are anything that a court must follow, such as constitutions and legislation. Persuasive authorities are anything that the court may follow, including some cases and statutes, but the court is not obliged to follow them.
Primary sources are source law such as statutes, regulations, and case law. Some examples of primary sources include the Internal Revenue Code, tax cases, and regulations.
Secondary sources are discussions of source law, such as law review articles. Examples of secondary sources include law journals, books, and online research platforms.
Some good online resources for tax law research include Westlaw, Lexis, Bloomberg Tax Research, and Checkpoint. These platforms offer extensive tax-related content and tools to help you understand complex tax topics.
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