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. Due to the large number of tax publications, indexes and updating tools are invaluable in helping you locate and update primary law in the most efficient manner. Current awareness resources such as newsletters and other publications help you stay on top of the latest developments in this complex and ever-evolving 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 CCH Tax Research Network, and RIA Checkpoint. (You may register for personalized access to RIA.)
Guide maintained by David Bachman