A search in Checkpoint Edge's "Federal" tax page can be a useful way to identify current, pertinent primary authority, commentary and news on an unfamiliar federal tax topic.
Quick Links to the Code-based U.S. Tax Reporter can assist those researching a specific Internal Revenue Code section. At a public website, Thomson Reuters previously described this Reporter as a source of "the Internal Revenue Code, regulations, committee reports, cases, rulings, explanations, and annotations of cases and rulings."
Checkpoint Edge includes a federal tax citator: Citator 2nd (RIA). Scope of coverage: 1954-
Checkpoint Edge includes: Internal Revenue Code; final, temporary and proposed Treasury Regulations; decisions in American Federal Tax Reports; U.S. Tax Court Reported/Memorandum Decisions; U.S. Tax Court Summary Opinions; Internal Revenue Bulletins (1996-); and collections of Revenue Rulings (1954-), Revenue Procedures (1955-), Notices (1980-), Announcements (1959-), Private Letter Rulings and Technical Advice Memoranda (1950-), Chief Counsel Advice (1994-), General Counsel Memoranda (1962-) and Actions on Decisions (1967-). It also provides the Internal Revenue Manual. Moreover, this platform offers: news; Westin: WG&L Tax Dictionary; tools (e.g., calculators, tables, checklists for practitioners and sample client letters); and additional analysis. Additional sources of analysis include: annually updated Federal Tax Handbook; the frequently updated Federal Tax Coordinator 2d practitioners' guide; and Warren, Gorham & Lamont (WG&L) tax journals (including Journal of Taxation).
Federal tax page helpful features:
BLS students, faculty and administrators can create accounts to use Checkpoint Edge:
Site for BLS students to register: https://cpreg.thomsonreuters.com Vendor requires students to re-register each semester.
BLS faculty and administrators: please contact Acquisitions Librarian/E-Resources Manager Jeff Gabel (jeff.gabel@brooklaw.edu) to begin the registration process.
Site for all researchers to log in after registration: https://checkpoint.riag.com
Bloomberg Law: Tax & Accounting Center provides federal, state and international tax material. Useful sources include: Daily Tax Report; Tax Management Weekly Report; Federal Tax Developments Tracker; and 2024 Federal Tax Guide for Tax Year 2023.
Westlaw practice area: Tax provides: legislation; regulations (including Treasury Regulations); cases; administrative decisions and guidance (including Internal Revenue Service Private Letter Rulings, Revenue Procedures and Revenue Rulings); briefs; trial court documents; jury verdicts and settlements; forms; and selected secondary sources.
Westlaw offers the Internal Revenue Code in both United States Code Annotated and in RIA's Complete Internal Revenue Code.
Westlaw: Tax Cases provides a search feature for all available tax cases + links (on right) to search American Federal Tax Reporter (RIA); U.S. Supreme Court Tax Cases; U.S. Courts of Appeals Tax Cases; U.S. District Courts Tax Cases; U.S. Court of Federal Claims Tax Cases; and U.S. Tax Court Cases (also provides subcollections: U.S.. Tax Court Division Opinions; Memorandum Opinions; and Summary Opinions).
Treatises in Westlaw include Federal Tax Coordinator 2d (in-depth analysis, arranged by tax topic) and Mertens Law of Federal Income Taxation (in-depth analysis, frequently cited by courts and the IRS).
Westlaw practice area: Tax actually provides many WG&L tax treatises + paginated WG&L journals (including Corporate Taxation, Journal of International Taxation, Journal of Multistate Taxation, Journal of Taxation, Practical Tax Strategies, Real Estate Taxation and Taxation of Exempts). Click a WG&L journal's title to view dates of coverage.
Checkpoint Edge (not Westlaw) provides the daily news sources Federal Tax Update, State Tax Update and Payroll Tax Update and the annually updated Federal Tax Handbook. Westlaw offers Taxation News and EY Tax News (EY = Ernst & Young).
BLS subscribes to Wolters Kluwer/CCH's Corporate OmniTax - U.S. Library. Access VitalLaw platform > practice area: Tax - Federal. Content includes the Code-based Standard Federal Tax Reporter (2024) and Federal Excise Tax Reporter.
Content also includes U.S. Master Tax Guide (2024) handbook w/ links and the topic-oriented CCH Tax Research Consultant for practitioners.
Current awareness sources include Federal Tax Day + CCH Federal Tax Weekly. The BLS subscription also provides monthly TAXES - The Tax Magazine and Tax White Papers and Legal Insights (e.g., Top Tax Law Developments for [a recent 3-month period]).
Moreover, this subscription provides Federal Tax Current Developments by Code Section, a client letter toolkit and business/tax preparation calculators. It also offers a collection of tax forms, instructions and publications.
Practice Area: Tax Federal box: Primary Sources also provides a pull-down menu of primary sources by document type:
To access VitalLaw from off-campus locations: implement the BLS proxy server instructions for one web browser.
Lexis legal research practice area: Tax Law provides: legal news (including Law360 Tax Authority content); legislation; regulations; additional tax law administrative materials; cases; forms; briefs/pleadings/motions; jury verdicts and settlements; selected tax law guides and treatises (including multivolume treatise Rabkin & Johnson, Federal Income, Gift and Estate Taxation) and tax law journals.