Cecily Zamora
Tax laws are often complex and vary across different countries and states. In the US, Congress typically enacts Federal tax law in the Internal Revenue Code of 1986 (IRC), which can be found in Title 26 of the United States Code. The Internal Revenue Service (IRS) provides online tools and resources to help individuals understand tax laws, while the US Department of the Treasury offers further insights through its Office of Tax Policy, which develops and implements tax policies and programs. Harvard Library's research guides also provide useful resources for understanding US federal tax laws, including state and local tax matters, as well as some non-US tax information. Additionally, websites like Lexology allow for quick comparisons of tax laws across different countries.
| Characteristics | Values |
|---|---|
| Federal Tax Law | Internal Revenue Code of 1986 (IRC) |
| Sections of IRC | Title 26 of the United States Code (26 USC) |
| Electronic version of United States Code | Available to public by Congress |
| Search for specific terms | Use Advanced Search feature in Title 26 |
| Treasury Regulations | Title 26 of the Code of Federal Regulations (26 CFR) |
| Electronic version of Code of Federal Regulations | Available from National Archives and Records Administration (NARA) and GPO |
| Historical versions of Code of Federal Regulations | Available on GovInfo (back to 1996) |
| Regulatory documents | Published in Federal Register (FR) and Internal Revenue Bulletin |
| Historical issues of Federal Register | Available on GovInfo (back to 1936) |
| Regulations open for public comment | Regulations.gov |
| Official tax guidance | Revenue rulings, revenue procedures, notices, and announcements |
| IRS tools | Online tools and IRS Publications |
| State tax laws | Available on state-specific websites (e.g., USAGov) |
| Tax law resources | Getting the Deal Through (GTDT) module of Lexology, OECD resources |
| Alternative site for U.S. Code | Legal Information Institute at Cornell University |
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What You'll Learn
Internal Revenue Service (IRS)
The Internal Revenue Service (IRS) is responsible for administering and enforcing US federal tax laws. The IRS publishes various forms of official tax guidance, including revenue rulings, revenue procedures, notices, and announcements. These can be found on the official IRS website, along with other resources such as tax forms, instructions, and FAQs.
The IRS website also provides information on how to file taxes, including free filing options, checking refund status, and finding local IRS offices and their services. It offers guidance on tax withholding, tax transcripts, and resolving tax disputes. Additionally, the IRS website provides tools to help taxpayers, such as the ability to upload documents in response to IRS notices and request transcripts online.
While not primary sources of law, IRS publications and instructions to IRS forms can provide insights into the IRS's interpretation of tax laws. These can be found on the IRS website and may still contain valuable historical information.
The IRS also provides access to the Internal Revenue Manual, which outlines IRS procedures, guidelines, and other information related to the US tax system. This can be a useful resource for understanding the IRS's internal processes and policies.
For those seeking to understand and navigate tax laws, the IRS offers a range of resources and tools to assist taxpayers in complying with federal tax requirements. These include online tools, free filing assistance, and access to various publications and manuals.
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US Code
The US Code is a compilation of the general and permanent federal laws of the United States. It is organised by subject matter and comprises 53 titles, one of which is the Internal Revenue Code (IRC).
The IRC, enacted in 1986, contains the sections of tax law that are enforced by the Internal Revenue Service (IRS). It can be found in Title 26 of the United States Code (26 USC). An electronic version of the current US Code is made available to the public by Congress. Users can browse "Title 26—Internal Revenue Code" to see the table of contents for the IRC and Jump To a specific section of Title 26 to find the text for that IRC provision. For example, Title 26 Section 24 contains the provision for the child tax credit in the IRC, shown as 26 USC 24.
Treasury regulations, also known as federal tax regulations, provide the official interpretation of the IRC by the US Department of the Treasury. They give directions to taxpayers on how to comply with the IRC's requirements. Treasury regulation sections can be found in Title 26 of the Code of Federal Regulations (26 CFR). An electronic version of the current Code of Federal Regulations is also made available to the public by the National Archives and Records Administration (NARA) and the GPO. Users can browse "Title 26 :: Internal Revenue" to see the table of contents for the current Treasury Regulations and Go to a specific section of Title 26 to find the current text for that Treasury Regulation. For example, users can Go to 26 CFR 1.61-1 to find regulations defining gross income.
It is important to note that the IRC is complex and that its sections must be read in the context of the entire US Code, Treasury Regulations, and court decisions that interpret it. Historical versions of the US Code (back to 1994) are available electronically on GovInfo, a website from the US Government Publishing Office (GPO).
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Harvard Library research guides
The Harvard Library research guides are designed to help users find laws and information on tax law issues, including federal, state, and international tax law. The guides provide an overview of useful tax law resources and platforms, with a focus on US federal tax law, but also covering state and local tax matters, as well as some non-US tax information.
Harvard Library Research Platforms
Harvard Library provides access to several research platforms and databases that can be used to find information on tax law. These include:
- Lexis
- Westlaw
- Bloomberg Law
- Lexis Advance
- Getting the Deal Through (GTDT) module of Lexology—allows comparison of laws across different countries, including topics like "State and Local Taxes" and "Tax on Inbound Investment."
- Global tax database—provides country-specific tax guides, primary sources of law, tax treaties, global tax topics, books, journal articles, and papers.
Additional Resources
In addition to the above platforms, Harvard Library's research guides also recommend the following resources for tax law research:
- IRS Publications and Instructions to IRS Forms—while not primary sources of law, these can help understand the IRS's view of tax laws.
- US Code (official US federal government site)—see "Title 26" for the Internal Revenue Code.
- Old Editions of the Standard Federal Tax Reporter (HeinOnline)—PDFs of superseded, loose-leaf volumes (1917-1985).
- Code of Federal Regulations (official US federal government site)—final IRS regulations can be found in Title 26.
- Foreign and International Tax Law Research (NYU Law Library and Georgetown Law Library)
- History of the US Income Tax (Library of Congress)
- Federal Tax Research, by William A. Raabe
- Federal Tax Research: Guide to Materials and Techniques, by Gail Levin Richmond and Kevin M. Yamamoto
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Federal Tax Research books
Federal Tax Research is a book that is well-suited for students and professionals in the field of accounting and taxation. The book is authored by Roby Sawyers, William A. Raabe, Gerald E. Whittenburg, and Steven L. Gill. Sawyers is a professor and department head in the Accounting Department at NC State University, while Gill is an associate professor in the Charles W. Lamden School of Accountancy at San Diego State University.
The book offers a step-by-step approach to federal tax research, using current examples and engaging discussions to focus on the most important elements of federal tax law and tax practices. It covers the latest versions of popular online tax research tools, including Thomson Reuters Checkpoint, CCH AnswerConnect, and Bloomberg Tax. The book also addresses ethical challenges in taxation and legislative changes, such as those enacted through the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) and the SECURE 2.0 Act of 2022.
Federal Tax Research is designed to prepare readers for the CPA exam and success in today's workplace. It covers professional and legal responsibilities, IRS practices and procedures, and key research, problem-solving, and communication skills. The book is available for purchase or rent on Amazon and other online bookstores, offering new and used copies at varying prices.
Reviews for the book are generally positive, with users praising its well-organized structure, ease of understanding, and usefulness as a reference for tax research and accounting/tax careers. Some users have noted the high price of new copies, recommending alternative purchase options for more affordable deals. Overall, Federal Tax Research by Sawyers, Raabe, Whittenburg, and Gill is a comprehensive and practical guide to federal tax law and research, suitable for both students and professionals in the field.
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US Department of the Treasury
The US Department of the Treasury plays a crucial role in shaping and implementing tax policies in the United States. Within the department, the Office of Tax Policy is responsible for developing and executing tax programs, reviewing regulations, and administering the Internal Revenue Code. This office also negotiates tax treaties, conducts economic and legal policy analysis, and provides estimates for the President's budget and fiscal policy decisions.
The Treasury Department's website offers a wealth of resources for understanding tax laws and policies. For instance, it publishes the "Greenbook," which explains the administration's revenue proposals and provides insights into their fiscal plans. Additionally, the department releases analyses and estimates of existing tax laws and proposed tax programs, along with various technical and working papers. These resources are invaluable for those seeking to comprehend the intricacies of the US tax system.
The Office of Tax Analysis (OTA) within the Treasury Department is another vital component. The OTA focuses on analyzing the effects of current tax laws and alternative tax programs, producing background papers, position papers, policy memoranda, and analytical reports on domestic and international tax policies. The OTA Working Papers Series showcases original research by its staff, while the OTA Technical Papers Series documents the models, datasets, and methods employed for policy analysis.
Furthermore, the Treasury Department's website offers access to tax expenditure information. Tax expenditures refer to revenue losses resulting from provisions in federal tax laws that allow special exclusions, exemptions, or deductions. These exceptions are often considered alternatives to traditional policy instruments. The website provides resources like the Tax Expenditure Budget for Fiscal Year 2026 and information on tax treaties and related documents.
In addition to the US Department of the Treasury, other sources for understanding tax laws include the Internal Revenue Service (IRS), which provides regulatory guidance, revenue rulings, and other forms of official tax guidance. Historical versions of the United States Code and the Code of Federal Regulations can be accessed through websites like GovInfo and the Legal Information Institute at Cornell University. Additionally, the Getting the Deal Through (GTDT) module of Lexology allows for cross-country comparisons of tax laws and topics like "State and Local Taxes" and "Tax Controversy."
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Frequently asked questions
US Federal tax laws can be found in the Internal Revenue Code (IRC) of 1986. The sections of the IRC can be found in Title 26 of the United States Code (26 USC). An electronic version of the current United States Code is available to the public.
While federal tax laws are set by the IRC, state and local tax laws vary. Harvard Library's tax law research guides are a good place to start looking for state-specific information.
Historical versions of the United States Code (back to 1994) are available on GovInfo, a website from the US Government Publishing Office (GPO). Historical issues of the Federal Register (back to 1936) are also available on GovInfo.
Getting the Deal Through (GTDT) is a module of Lexology that lets you quickly compare laws across different countries, including state and local taxes, tax controversy, and tax on inbound investment. For information on EU tax policies, the Organisation for Economic Co-operation and Development (OECD) provides tax information, data, and other resources for member countries.
