The Standard Federal Tax Reporter -- also known as FED or The Standard -- is a code-arranged reporter covering Federal income tax law that allows you to navigate between its component parts. The full text of an Internal Revenue Code section, with brief legislative history notes, is followed by the relevant committee reports in full text, final, temporary and proposed regulations, editorially prepared explanations, and annotations. Caution lines and notes are used to alert you to special circumstances concerning a Code section, regulation or annotation. Practice aids, tax rates and other tables, a tax calendar and separate tax planning sections for individuals and businesses are included in FED. Also included are full text IRS documents (regulations, revenue rulings and procedures), case annotations and other source documents for the current year.
Commerce Clearinghouse's (CCH) Standard Federal Tax Reporter (Looseleafs, KF 6365 .C6 1994) is a multi-volume looseleaf service covering all aspects of federal income tax law and procedure. The advantage of these types of services is that they allow you to go seamlessly from primary material to analytical and explanatory resources that help you interpret and apply the law.
Locations -- In the law library, current volumes are located in the reading room, to the right of the main staircase. Older volumes that are no longer updated are on the 2nd floor, shelved by call number.
Organization -- The Standard Federal Tax Reporter is organized by Internal Revenue Code [IRC] section and includes: the text of the code section; excerpts from selected legislative reports; the text of Treasury regulations promulgated under the section; editorial explanations; and annotations.
Finding Aids -- The topical index and finding aids are located at the end of the set. Look for the red tabs, they will give you instructions on how to optimally navigate the volumes.
For specific information on using the Standard Federal Tax Reporter, consult the How to Use CCH Standard Federal Tax Reporter guide [PDF].
