This guide was originally created by Thomas Bruder in 2006. It has been revisited and updated by Robert Clark and Cindy Dabney in 2012 and in 2015.
Taxation is a field involving every branch of government. It is established by the Constitution, designed by Congress, administered by the Internal Revenue Service, and interpreted by the Judiciary. There are numerous scholarly and historical materials to consider as well. The following guide will familiarize the researcher with the numerous types of tax documents available. This guide is keyed to the holdings of the Law Library at the Indiana University Maurer School of Law at Bloomington and is organized into primary sources by branch of government and secondary sources. This guide will cover many of the print resources available at the Law Library and also online databases. Westlaw, Lexis, and Bloomberg are restricted to law student and faculty use. All other databases should be either freely available, or, if they are labeled [Restricted Access], they are available to those affiliated with IU, or anyone using Law Library computers.
For an even more in-depth discussion of research into Federal Tax Law, see the BNA Tax Management Portfolio #100-2nd: U.S. Federal Tax Research.
