Federal Tax Research Guide
Researching tax law involves the same process as researching many other areas of the law. The following pages will help you locate primary materials such as statutes, court decisions and court rules, and regulations. Primary tax law research may also involve locating IRS materials or treaties. Once you have found applicable statutes, you may need to ascertain legislative intent behind the tax laws by locating legislative history.
Like other areas of law, it is often best to begin your research with secondary sources and other tools. Tax research guides are extremely useful in outlining the major steps for a research project. Current awareness resources, such as updates, newsletters and blogs, allow you to monitor the latest developments in this complex and continually changing area of law.
BU Law students, faculty and staff have access to an extensive range of electronic tax resources, including three major research services: the BNA Tax Management Library, the IntelliConnect (formerly CCH; first time users will need to create a login), and RIA Checkpoint. (You may register for personalized access to RIA.)
Guide maintained by David Bachman