Federal Tax Research: Documents & Resources  

Be sure to read the Database Access Guide carefully before beginning your research.

I. Internal Revenue Code

II. Treasury Regulations

A. Treasury Regulations

B. Proposed, Final, and Temporary Regulations

III. IRS Rulings and Pronouncements

A. Treasury Decisions

B. Revenue Rulings

C. Revenue Procedures

D. Private Letter Rulings

E. Actions on Decisions

F. Technical Advice Memoranda

G. Technical Memoranda

H. General Counsel Memoranda

I. Acquiescences

J. IRS Publications

K. IRS Notices

L. IRS Manual

M. Forms

IV. Tax Court Decisions

V. Secondary Sources

Federal tax statutes are codified in Title 26 of the United States Code. Title 26 is commonly referred to as the Internal Revenue Code (IRC). The first IRC was passed in 1939. The IRC of 1939 was then comprehensively revised by, and replaced by, the IRC of 1954. The current version of the IRC is the IRC of 1986. The Tax Reform Act of 1986 substantively amended the IRC of 1954, so the statute was renamed the IRC of 1986.

United States Code (USC), Title 26.  (Also: United States Code Annotated (USCA) and United States Code Service (USCS)). (All are in the East Reading Room). 

Library:	USC: USCA:   USCS:	KF 62 2006 A2 KF 62 1927 W47 KF 62 1972 U5
LexisNexis:	FEDTAX;USCS
Westlaw:	FTX-USCA database
Internet:	U.S. Code from Cornell's LII; or U.S. Code from House of Representatives

1. CCH Standard Federal Tax Reporter (Chicago, Ill.: Commerce Clearing House, 1945 -  .)
   
   

   Internet:

   CCH Intelliconnect (UCLA Only)

2. RIA United States Tax Reporter.  (N.Y.: Research Institute of America, 1990- )
   
   

   Internet:	RIA Checkpoint (UCLA Only)
   Westlaw:	RIA-USTR database