Federal Tax Research Guide

For information and links to resources discussing the legislative process, legislative history documents, and Congressional resources, consult the Library's research guide on Federal Legislative History Research.

Federal Income, Gift and Estate Taxation, by Rabkin and Johnson, [Reserves KF6335.A6 R32]

• Volumes 6, 6A, 6B, 7, 7A, and 7B of this loose-leaf set are arranged in code section order and contain select committee reports concerning the 1954 Code only

Seidman’s Legislative History of Federal Income Tax Laws, 1938-1861, [KF6356.52.A15 S45 1938 and HeinOnline] 

Seidman’s Legislative History of Federal Income and Excess Profits Tax Laws, 1953-1939, [KF6472.A15 S4 1947 and HeinOnline]

• Helpful in ascertaining the legislative history of provisions of the 1939 Code or earlier provisions. This series provides the text of Code sections, followed by committee reports, hearings citations, and citations to the Congressional Record.

Internal Revenue Bulletin

• The official weekly publication of the Internal Revenue Service, which contains committee reports, conference reports, and the full text of tax laws in Part II.
• Compiled into the Cumulative Bulletin, [T 22.23: ] until 2008

The Cumulative Bulletin is available from the following resources:

HeinOnline

• Taxation & Economic Reform in America
• Tax Legislative Histories
• Legislative History of U.S. Tax Conventions
• CRS Reports
• Internal Revenue Bulletin

Lexis.com

• Tax Center
• IRC Legislative History (IRCLH)
• Federal Tax Legislation, Congressional Reports, & Bills (LEGIS)
• JCT Blue books

CCH IntelliConnect

• Federal Tax > Federal Tax Legislation
  • Major Tax Acts and Reports (1986-2015)
  • JCT Blue Books
  • CRS Reports and Other Studies
  • Historical Legislative Documents

WestlawNext

• Tax Practice Center
  • RIA: United States Tax Reporter
• Federal Tax Legislative History Database (FTX-LH)