Business - Taxation

Taxation Web Sites	Judicial Decisions	IRS Publications & Tax Forms
Tax Preparation Guides	Statutes, Regulations, and Administrative Rulings	Topical Tax Services
Tax Citators		Tax Treaties

Most of the official material regarding taxation is available through Checkpoint (one of the Library Research Databases) and can be searched from off-campus.

Checkpoint
Checkpoint provides "one stop shopping" for federal and state tax information. It includes current and archival tax research information, Tax Court cases, analysis of tax information, current updates on tax cases and rulings and much more, including Federal Tax Coordinator, United States Tax Reporter, Internal Revenue Code, Federal Tax Regulations, IRS Rulings, American Federal Tax Reports (current), and the full text of Tax Treaties. The list of publications included can be viewed and searched in the Table of Contents search. Checkpoint is IP restricted and passworded. The CSULB Library has 20 passwords.

Taxation Web Sites

GPO Access
Searchable Federal Register & U.S. Code, Congressional Bills online, GAO reports, Congressional Directory, because of FR & Code good for tax related content.

Internal Revenue Service
Tax forms, publications, tax regulations, links to IRS ftp server.

National Tax Association

Robert D. Burch Center for Tax Policy and Public Finance
Information on tax policies.

Tax and Accounting Sites Directory
Includes federal tax law, state taxes, links to forms, information on tax policy, tax associations, etc.

Tax Forms on the Web
Links to the state agencies which provide state tax forms over the WWW. Also has a link to the Internal Revenue Service (for federal tax forms).

Tax History Museum
An online museum covering American tax history from 1660 to the present. Divided into chronological periods, each exhibit contains a narrative history of American taxes, complete with images of documents, portraits of some of the key figures, and illustrations.

Tax Links -- AccountingWEB
Focused completely on British tax resources, this index includes official sources, VAT consultants, and international tax among its many tax-related topics.

Transactional Records Access Clearinghouse (TRAC) Updated IRS Site
"Your source for comprehensive independent, and nonpartisan information about IRS." After free registration, users may read a summary of the new findings, view national trends and profiles in IRS enforcement, access detailed maps and tables about each of the 33 IRS administrative districts, compare taxation in their county with others, and read a few short essays on IRS enforcement policies and practices. Users may order additional detailed data from TRAC for a fee.

U.S. Department of the Treasury
Federal tax forms, publications, instructions, Treasury press releases, tax policy information, links to IRS home page.

Statutes, Regulations,and Administrative Rulings

United States Code (Title 26)
Also at KF 62 2000 (Official)

Internal Revenue Code (Wests)
(Also available in Checkpoint)

Internal Revenue Bulletin
HJ 10 .H25 (all shelved in Storage)
(Also available in Checkpoint )

IRS Private Letter Rulings
HJ 3252 .P79 (shelved Storage 1983-1989 -- part of Prentice Hall Federal Tax, also in Checkpoint from 1954- )

Federal Tax Regulations (Wests)
REF. KF 6301 .A4 2003
(Also available in Checkpoint)

Judicial Decisions

Reports of the United States Tax Court (Official reports)
Ref KF 6280 .A2 T37 (v.123- in Ref., earlier volumes in Storage)
(Also available in Checkpoint )

Tax Court Memorandum Decisions
KF 6280 .A2 C73 (in Storage 1942-1985)
(Also available in Checkpoint )

P-H American Federal Tax Reports
KF 6280 .A2 A5 (Series 1 v.1-52 in Storage)
(Current cases from AFTR 2d series are included in Checkpoint .)

Topical Tax Services

Topical services are arranged by subjects, not by Internal Revenue Code. Some topical tax services are also available through Lexis Nexis Academic. Choose Legal Research and then Tax Law.

(RIA) Federal Tax Coordinator
Available in Checkpoint .