Cameron Miranda
There are several databases that provide information on tax law. Westlaw, Lexis Advance, and Bloomberg Law are some of the most commonly used databases for tax law matters. They provide access to primary sources such as the Internal Revenue Code, Treasury Regulations, and tax treaties. Other databases include CCH Intelliconnect, which offers full-text primary sources of tax law, and the Tax Analysts platform, which includes access to Tax Notes Federal, Tax Notes State, and Tax Notes International. The Tax Foundation and the Tax Policy Center are also useful resources for tax policy-related research and analysis. University libraries also provide access to databases such as HeinOnline, which offers historical tax legislation, and VitalLaw, which provides access to federal and state tax codes and cases.
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What You'll Learn
Tax Law Resources at Harvard Library
The Harvard Library offers a range of resources for those interested in tax law. The library's website provides a detailed research guide on tax law, which includes an overview of useful tax law resources. The guide is designed to help users find laws and information on tax law issues, with a focus on US federal laws but also covering some state and non-US resources.
To access many of the databases, users will need to authenticate themselves as Harvard or HLS affiliates using their Harvard Key. Some databases may also require registration and account creation, such as Lexis, Westlaw, and Bloomberg Law. These three databases offer Practice Centers or Practice Areas dedicated to Tax Law matters. Additionally, the Harvard Library guide suggests exploring tax-centric research platforms and resources, including tax-related law reviews and journals available on Westlaw, Lexis Advance, and Bloomberg Law.
The library's website provides a “State” tab, which offers a collection of state tax resources, including "State Tax Portfolios" and "Chart Builders." It also covers a wide range of tax-related topics, with tabs for "Statistics," "Foreign & International Tax," "Dictionaries, Directories, & CRS Reports," and more. When using research guides from other libraries, users can employ HOLLIS (Harvard's Library Catalog) to locate titles of interest within the Harvard collection. If a title is not available, the library may be able to obtain it through BorrowDirect or Interlibrary Loan.
Harvard Library's tax law resources also include access to state-specific tax resources available on Lexis Advance and Westlaw. Additionally, users can refer to the Tax Foundation's Center for State Tax Policy, which provides data, research, and analysis on state fiscal issues. The library's guide also mentions the New York University Institute on State & Local Taxation, where prominent figures in state and local taxation present cutting-edge issues and later publish their presentations as law review articles.
Overall, the Harvard Library offers a comprehensive set of resources for tax law research, covering both US federal and state-specific topics, as well as some international tax law content. The library's research guides provide a helpful starting point for students and researchers seeking information and analysis on tax law issues.
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Tax Law Research at Arizona State University
Arizona State University's College of Law offers a robust set of resources for students and faculty interested in tax law research. The university's library provides access to several comprehensive online tax research databases, such as VitalLaw (formerly CHEETAH) and RIA Checkpoint, which offer a wealth of information on federal and state tax codes, cases, rulings, and publications. Additionally, the university's Tax Law and Policy Program provides unique "out-of-class" experiences, allowing students to interact with experienced tax professionals from various disciplines, including law and business.
The VitalLaw database, accessible both on campus and remotely with ASURITE credentials, is an invaluable resource for tax law research at Arizona State University. It provides users with access to federal and state tax codes, Letter Rulings, IRS Positions, IRS Publications, the Standard Federal Income Tax Reporter, and the Tax Treaties Reporter. Additionally, users can customize and receive Tax Tracker News, a collection of daily journals, based on their specific areas of interest.
Another critical database for tax law research at Arizona State University is RIA Checkpoint. This database is also accessible both on campus and remotely with ASURITE credentials. RIA Checkpoint offers a comprehensive collection of federal, state, and local tax laws and regulations, IRS rulings and releases, IRS forms, and publications. Its vast collection ensures that researchers have access to a wide range of tax-related information.
Bloomberg Law: Federal Tax is another essential database for tax law research at Arizona State University. While it requires a password, it provides access to primary sources such as the Internal Revenue Code, Treasury Regulations, IRS proposed regulations, federal tax cases, and tax treaties. It also includes valuable secondary sources, such as BNA tax portfolios and journal articles. This database ensures that researchers have access to both historical context and the latest developments in federal tax law.
In addition to these databases, Arizona State University's Tax Law and Policy Program enhances students' understanding of tax law by providing opportunities to learn from experienced professionals. This program offers a unique perspective on the intricacies of tax law and practice, fostering relationships across disciplines. Students can gain insights from practitioners in law, business, and other professions that frequently encounter tax law issues. This blend of academic and practical knowledge equips students with a strong foundation in tax law, setting them apart in their future careers.
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Federal Tax Law at Library of Congress
Federal tax research involves a large variety of primary sources of law, including the Internal Revenue Code (IRC), Treasury regulations, case law, and several types of agency guidance published by the Internal Revenue Service (IRS). The IRC contains nearly all federal tax laws and is the common name for Title 26 of the U.S. Code. The current version is the Internal Revenue Code of 1986, which has been amended three times: in 1939, 1954, and 1986. Before the 1939 Code, federal tax laws were enacted in individual revenue acts.
The Library of Congress provides a comprehensive guide to federal tax law, covering resources available at the Library and on the free web. This guide details how to locate primary sources of federal tax law within the Library of Congress. It also provides an overview of the different types of resources available, including income tax, partnership, corporate, and estate tax resources.
The Internal Revenue Service (IRS), a division of the Treasury Department, is responsible for the day-to-day interpretation and administration of the IRC. The IRS publishes several types of agency guidance that interpret or apply the IRC, Treasury regulations, and case law. They also publish official tax forms and instructional publications for both federal and state jurisdictions, which are available online.
The United States Tax Court issues three types of decisions: memorandum, summary, and regular. Memorandum decisions are related to established legal issues and are decided by the trial judge. Summary decisions are issued in "small" cases with less than $10,000 in tax liability and are not considered precedents. Regular decisions involve new or unusual points of law and are decided by all judges of the Tax Court.
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Federal Tax Law at University of Minnesota
Federal tax law is a complex area of study and practice, with a range of databases and sources available for reference. The University of Minnesota Law Library provides access to a variety of resources for students and faculty researching federal tax law. The library offers research guides and databases with a wealth of information on tax law, including primary sources, court decisions, and analysis.
One of the key resources available at the University of Minnesota Law Library is the Internal Revenue Code (IRC), which contains nearly all federal tax laws. The IRC is regularly updated and amended, with the current version being the Internal Revenue Code of 1986. The library also provides access to federal tax regulations and federal court decisions, which are essential for understanding the interpretation and application of tax laws.
In addition to the IRC, the University of Minnesota Law Library offers a range of databases and publications. CCH's Standard Federal Tax Reporter and RIA's United States Tax Reporter are valuable resources, providing regulations organised by code section. These reporters cover various tax issues, including income tax, estate tax, and employment tax. The library also provides access to databases such as Westlaw and Bloomberg Law, which offer a comprehensive collection of primary and secondary tax materials, including journals, treatises, and news.
The University of Minnesota's Tax Management Office also plays a crucial role in navigating federal tax laws. The office provides guidance and resources on a range of tax topics, including the university's tax status and compliance with federal and state regulations. For example, the university is exempt from federal and state income tax as an integral part of the State of Minnesota, except for the tax on unrelated business income. The office also offers summaries of federal laws like the Inflation Reduction Act (IRA) and its impact on tax credits and deductions for clean energy technology and job creation.
Furthermore, the University of Minnesota Foundation (UMF), as a designated 501(c)(3) nonprofit organisation, is responsible for administering gifts and donations in accordance with federal tax law. The UMF ensures that all gifts are receipted and recorded while adhering to the relevant tax regulations. The foundation's legal affairs team handles communications related to distributions from estates, trusts, retirement accounts, and insurance policies, ensuring compliance with tax requirements.
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Tax Law at New York University
The NYU School of Law offers a wide range of courses, lectures, and events for students interested in tax law. The school's tax faculty includes renowned professors, adjunct professors, and global visiting professors, many of whom are practitioners in New York City's top firms. The diverse curriculum and frequent tax-related events ensure that students stay informed about the latest developments in the field.
The NYU School of Law offers various tax law degree programs, including the JD/LLM in Taxation Program, LLM Full-Time or LLM Part-Time, Executive LLM Program, MSL in Taxation, and the International Taxation Program. The school also offers research fellowships, academic career fellowships, and the fully-funded JSD program. The LLM in Taxation program has a strong track record of employment, with over 90% of full-time graduates employed within 10 months of graduation.
The NYU School of Law provides numerous opportunities for students to connect with leaders in the field of tax law. The Tax Careers Luncheon, held annually in February, brings together Tax LLM alumni from various organizations, allowing students to learn about different practice areas and settings for tax attorneys. The Accounting Firm Panel, hosted by the Office of Career Services and the Graduate Tax Program in October, offers insights into career opportunities at the Big Four accounting firms (Deloitte, E&Y, PWC, and KPMG).
The NYU School of Law also hosts the Tax Law Center, which plays an active role in shaping tax legislation and policy. The center provides technical input on tax laws, submits comments on tax regulations, and intervenes in tax litigation to improve the integrity of the tax system, increase revenues, and advance equity. The center is currently working on a project to rebuild and remake the federal tax administration system.
Additionally, the NYU School of Law offers a rich selection of tax courses, including the renowned Tax Policy Colloquium and the Tax Policy and Public Finance Colloquium, which allows students to explore tax policy and theory in depth. The school also hosts annual lectures such as the Tillinghast Lecture on International Taxation and the NYU/KPMG Lecture on Current Issues in Taxation, featuring distinguished scholars and practitioners from around the world.
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Frequently asked questions
Some databases that can be referred to for US Federal Tax Law include HeinOnline, Westlaw, Checkpoint Edge, Bloomberg Law, and Lexis Tax.
Some databases that can be referred to for US State Tax Law include Westlaw, Checkpoint Edge, Bloomberg Law, and VitalLaw.
Some databases that can be referred to for non-US Tax Law include HeinOnline, Westlaw, Bloomberg Law, and Lexology.
Some databases that can be referred to for both US Federal and State Tax Law include Westlaw, Checkpoint Edge, Bloomberg Law, and RIA Checkpoint.
