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Federal Tax Research Guide

What is a Looseleaf Service?

Looseleaf services are legal resources held in binders, which allow their contents to be continually updated.

In the law school library, the current editions of looseleafs are located on the waist-high shelves in the reading room (down the half-flight of stairs from the entrance to the stacks).

Tax Looseleaf Services

Here is a selected list of tax-related looseleaf services the library subscribes to:

Federal Tax Guide: KF 6285 .C657

The Federal Tax Guide covers income tax, estate tax, payroll tax, and more. The guide includes resources such as sample filled-in and blank forms, glossaries of commonly used terms, and a newsletter providing updates on new developments in tax law.

Internal Revenue Manual: KF 6301 .A6 C6

The Internal Revenue Manual "serves as the single official compilation of policies, delegated authorities, procedues, instructions and guidelines relating to the organization, functions, administration and operations of the Service." Internal Revenue Manual § 1.4.1.7

Tax Court Reporter: KF 6324 .A512

The Tax Court Reporter publishes full-text decisions by the U.S. Tax Court and supplements them with analysis and headnotes.

Standard Federal Tax Reporter: KF 6365 .C6

The Standard Federal Tax Reporter contains proposed and enacted income tax regulations, full-text administrative rulings and documents, and case and tax rule annotations.

Using Looseleafs Online

Several tax looseleafs (including all of those listed above) are services of Commerce Clearinghouse (CCH). The law school library subscribes to online access to CCH looseleafs.

For guidance on using CCH's Standard Federal Tax Reporter, consult CCH Intelliconnect's Guide on Researching Federal Taxes.

If you know a specific resource you want to use, click on the "Titles A-Z" button. Otherwise, click the "+" button next to a list item on the left side of the page to expand a topic, or click the radio button to select a topic to search.