Several online resources are referenced throughout this guide. Most of them may be found at the Law Library’s Online Resources page, http://law.indiana.edu/lawlibrary/research/resources/. Aside from Lexis, Westlaw, and Bloomberg, the following sites are particularly helpful in researching tax issues:
A. The CCH All contains all of the CCH materials mentioned in this guide, including the Standard Federal Tax Reporter. It also includes primary sources, including the I.R.C., Treasury Regulations, and case law. It has its own citator. There are also a number of practical tools such as calculators and tables listed under the “Practice Tools” link. [Restricted Access].
B. The IRS Website, at http://www.irs.gov/, contains information about the IRS as well as forms and publications available for downloading and printing.
C. RIA Checkpoint is also linked from the Law Library’s page; however, it is not on the main Online Resources page and may be found by clicking on the link listing resources alphabetically under “Checkpoint (RIA).” Checkpoint includes all the major primary sources, and also secondary sources including the United States Tax Reporter. It also has its own attached citator. [Restricted Access].
D. The BNA Premier database contains information on many subjects. From the TM Portfolios-Federal Collection link many tax resources are accessible. The “Source Documents” box on the left hand side of the page includes all the major primary sources with online indexes. In the center “Expert Analysis” box, there are links to both the Tax Management Portfolios and the Tax Practice Series secondary sources. [Restricted Access].
