Guide to Finding
Tax Information
Print publications (looseleaf services) | Recommended electronic source
How to find on overview of the correct tax treatment | Retrieving a primary source using a citation
The Bruno Library has several print and electronic sources for conducting federal tax research. Using the listed print or electronic sources should result in the same answer (although electronic sources are updated more frequently). But different sources organize the tax information differently.
The main print resource used for federal tax research is a looseleaf service. These multi-volume sets are updated frequently and can be used to answer federal tax questions.
These sources are located in the Tax Area on the middle floor of the library, on the south side of the building, the side closest to University Boulevard.
Print: Standard Federal Tax Reporter (CCH)
Located in Bruno Library Tax Area, KF 6285 .S734x
This source is organized by code section. The main ways to access cases are to scan the volume spines for the appropriate code section or to use the index volume to search by keyword.
Print: United States Tax Reporter (RIA)
Located in Bruno Library Tax Area, KF 6285 .P74
This is also organized by code section. If you know the code section, you can scan the volume spines to locate the correct volume. If you do not know the code section, the topical index volume can be used. This allows access to the correct volume based upon the subject area of tax research.
Database: CCH Internet Tax Research Network
Database with on-campus and remote access
This electronic source contains all the information from the Standard Federal Tax Reporter. It also contains complete copies of many primary sources, such as tax cases, revenue rulings, etc.
Print: Standard Federal Tax Reporter (CCH)
Located in Bruno Library Tax Area, KF 6285 .S734x
Print: United States Tax Reporter (RIA)
Located in Bruno Library Tax Area, KF 6285 .P74
When using the print looseleaf sources, use the index volume. The index volume will provide a reference to a plain-English explanation of the applicable tax treatment, as well as provide access to primary tax sources such as cases and revenue rulings.
Database: CCH Internet Tax Research Network
Database with on-campus and remote access
This database contains the same index as the print Standard Federal Tax Reporter. Go the the CCH database and click on the "Enter" button on the left of the screen. Next, click on the "Federal" tab. Then scroll down to the "Topical Indexes" section at the bottom of the page and click on "Standard Federal Income Tax Reporter." This is the same information contained in the Index volume of the Standard Federal Tax Reporter.
Remember that the plain-English explanation will contain citations for some of the applicable primary sources - code section, federal tax regulations, cases, revenue rulings, etc. In the print looseleaf services, some of the primary sources (such as the code section) may be included, but for items like legal cases, a citation is provided to use for looking up the full text of the case. In the electronic CCH Federal Tax Research Network, there will be links to the full text of the primary sources.
Print: The Tax Area in the Bruno Library has print copies of many primary tax sources. A citation is needed in order to retrieve the material.
Database: CCH Internet Tax Research Network
Database with on-campus and remote access
CCH Federal Tax Research Network contains complete copies of many primary tax materials. To obtain this material, go the the CCH database and click on the "Enter" button on the left of the screen. Next, click on the "Federal" tab. Click the box adjacent to "Primary Sources - Select All". It is located about halfway down the page and has a purple background. Click the "Find by Citation" link, located underneath the search box. In the fields next to the appropriate citation format, type the numbers from the citation.
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