Business - Taxation Questions and Sources
This guide was originally prepared for use within the CSULB library and focuses, for the most part, on printed and electronic sources in the library. Some of these questions could also be answered via various web sites and many of the sources noted here are available through
Checkpoint
and
Lexis Nexis Academic
part of the Library Research Databases.
I need the tax law covering a particular subject....
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U.S. Code -- use index, Title 26 (Ref. KF 70 .A34 C46)
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Checkpoint
(Click on Search, Select Database "Annotations & Explanations: Code Arranged [USTR]")
I need a particular section of the Internal Revenue Code....
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U.S. Code, Title 26 (Ref. KF 70 .A34 C46)
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Checkpoint
(Click on Search, Select Database "Source Materials: Code, Regulations, Committee Reports & Tax Treaties")
I need an analysis of a particular tax law....
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Checkpoint
(Click on Search, Select Database "Federal Tax Coordinator 2d")
I need to know if a particular tax law is still current....
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Checkpoint
(Click on Contents and then select Citator 2nd)
I need a particular tax case....
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U.S. Tax Court Reports (Ref. KF 6280 .A2 T37, vol. 1- )
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Checkpoint
(Click on the Citation Tab and scroll down and enter the case citation in the appropriate form)
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Lexis Nexis Academic
is useful for retrieving a particular case
I need an analysis of a particular tax case....
I need tax cases on a particular subject....
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Checkpoint
(Click on Search, Select Database "Source Materials: Cases")
I need a particular Treasury decision....
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Internal Revenue Bulletin(first reported in Federal Register) (Ref. KF 6285 .I42)
I need a particular Revenue Ruling....
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Checkpoint
(Click on Citation Tab and scroll down and enter the revenue citation in the appropriate form)
I need a particular Letter Ruling....
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PH Federal Tax (Storage, HJ 3252 .P 79 for older letter rulings, current rulings are available on Lexis Nexis Academic)
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Checkpoint
(Click on Citation Tab and scroll down and enter the revenue citation in the appropriate form)
I need a particular tax treaty....
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U.S. Tax Treaties (Docs. T 22.44/2:901/995) (has summary of tax treaties for use in preparation of income tax)
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Checkpoint
(Click on Search, Select Database "Source Materials: Code, Regulations, Committee Reports & Tax Treaties")
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Treaties in Force (Ref. KX 235.9 .A33)
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TaxSites Tax Treaties
I need to know about the tax implications of doing business in another country....
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Price Waterhouse series (Ref. HC 10 .P752)
I need a particular Federal tax form....
I need a comprehensive web site on taxation....
