Federal Tax Legislative History Research


General

Official (paper):

Legislative History of the Internal Revenue Code of 1954
Law Annex KF 6335 A3 U5 1967

Looseleaf & Other:

Seidman’s Legislative History of Federal Income Tax Laws
Law Annex KF 6276.5 S42 [through 1953]

Internal Revenue Acts of the United States
Law Annex KF 6275.8 I58 1979 [1909 – 1950]

Internal Revenue Acts of the United States
Law Micro [1951-1972]

The Internal Revenue System
Law Annex KF 6260 A2 1986 [through 1894]

Internet:

See Legislative History Research guide.

Westlaw and Lexis [password required]:

Lexis: Federal Tax Legislation - Congressional Reports & Bills (FEDTAX:LEGIS)
Lexis: CIS Legislative Histories-Federal Tax (FEDTAX:CISLH)
Westlaw: Federal Taxation - Materials on Tax Reform Act of 1986 (FTX-TRA86)


Bills

Micro:

Law Pappas: Microfiche (1979 - date)

Internet:

Thomas: Bills

Senate Committee on Finance: Legislative Documents

See Legislative History Research guide.


Congressional Reports

Official:

Internal Revenue Bulletin/Cumulative Bulletin
Law Tax 6301 A4 U55

Looseleaf:

CCH Standard Federal Tax Reporter
Law Tax KF 6285 C617 1998 [selected]

RIA United States Tax Reporter
Law Tax [selected]

Internet:

Thomas: Committee Reports

See Legislative History Research guide.


Congressional Hearings

Official:

Senate Committee on Finance
Law Annex KF 26 F5 [1973-present]

House Ways and Means Committee
Law Annex KF 27 W3 [1968-present]

Internet:

House Ways and Means Committee

Senate Committee on Finance

See Legislative History Research guide.


Joint Committee on Taxation Documents

Official:

Search on Catalog for Author: United States. Congress. Joint Committee on Taxation

Other:

Tax Analysts Documents
Law Micro KF 6272 T396

BNA's Daily Tax Report
Law Tax KF 6289 A1 D3 [current + three years]

Internet: JCT Documents


Treasury Department Documents

The U.S. Department of the Treaury, Office of Tax Policy, posts select Tax Policy Documents, including documents submitted to Congress and other legislative history materials.

 

Page maintained by David Bachman
Last updated: February 2009