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Federal Tax Research Guide: Studies, Practitioners' Tools & Treatises

A guide to Brooklyn Law School's federal tax resources. Call numbers are specific to Brooklyn Law School Library.

Studies

Print Studies:

Search BLS Library's Catalog

Search BLS Library's online catalog SARA by keyword(s), author or title:

 

Use the Library of Congress subject headings below to search SARA by subject.  Results will display "newest to oldest."

Taxation - United States

Taxation - Law and legislation - United States

Fiscal policy - United States 

Racism - Economic Aspects - United States

Examples of Recent Additions to BLS Library's SARA Catalog:

IRS Sources, Tax Handbook & Tax Guides

IRS Online Sources:

IRS: Circular No. 230, Regulations Governing Practice before the Internal Revenue Service

IRS: Internal Revenue Manuals, Filing information and Forms and Instructions

Online Handbook:

Checkpoint Edge: Federal Tax Handbook (updated annually)

This handbook addresses tax questions/problems arising "in everyday business and personal transactions." 

Checkpoint Edge requires registration.

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 

Online Guides:

Bloomberg Law: 2024 Federal Tax Guide for Tax Year 2023

Bloomberg Tax & Accounting describes this as "a quick reference tool for the preparation of 2023 individual, estate and gift, and business tax returns."  BLS student researchers: This guide links to Tax Management Portfolios - you should determine the date of information in a portfolio before relying on it.

BLS students, faculty and administrators need to log in to an individual Bloomberg Law account to use this guide.

VitalLaw: U.S. Master Tax Guide (2024) 

This guide provides "explanations of federal income taxes for individuals, partnerships, corporations, estates and trusts, as well as new rules established by key court decisions and the IRS."  It also highlights recent tax developments.  The text links to many sources, such as Internal Revenue Code sections, federal tax regulations and I.R.S. publications/forms.   

Access: Drill down through table of contents (on left) or search. 

To access VitalLaw from off-campus locations: implement the BLS proxy server instructions for one web browser.

Print Sources:

Multivolume Practitioners' Guide & Legal Treatises

Online Multivolume Practitioners' Guide w/ Links to Many Primary Sources:

Checkpoint Edge: Federal Tax Coordinator 2d

This subject-arranged practitioners' guide provides in-depth analysis of "federal income, estate, gift, excise, FICA, FUTA and international (U.S.-based) taxes."  It links to many primary tax sources.  See publisher's description here.  BLS Library's CheckPoint Edge vendor representative noted that this source "is updated daily, and these updates are uploaded en masse twice a week.”

Checkpoint Edge requires registration.

Site for BLS students to register: https://cpreg.thomsonreuters.com  Vendor requires students to re-register each semester.

BLS faculty and administrators: please contact Librarian Jeff Gabel (jeff.gabel@brooklaw.edu) to begin the registration process.

Site for all researchers to log in after registration: https://checkpoint.riag.com 

Westlaw also provides: Federal Tax Coordinator 2d

Online Treatises:

Westlaw: Mertens Law of Federal Income Taxation

This multi-volume tax treatise is updated monthly and often cited by courts and the IRS. It is arranged by topic and uses cases to illustrate principles of tax law.  Chapter 1 explains how to find material in this treatise. 

Westlaw: Bittker & Lokken: Federal Taxation of Income, Estates & Gifts

Lexis: [Rabkin, Johnson & Howley,] Federal Income, Gift and Estate Taxation 

This federal tax treatise discusses issues pertaining to: individuals; corporations; partnerships; estate and gift transactions; pensions; debtors and creditors; foreign transactions; and charities.

Westlaw: Bittker & Eustice: Federal Income Taxation of Corporations & Shareholders

Westlaw: Bittker, McMahon & Zelenak: Federal Income Taxation of Individuals 

This treatise discusses tax problems of single taxpayers, heads of households, married couples and surviving spouses. 

Westlaw: Saltzman & Book: IRS Practice & Procedure

The authors update this treatise multiple times per year.  Access a chapter - the date of the material appears above the text of the chapter.

Westlaw: Saltzman & Saltzman: IRS Procedural Forms & Analysis

Westlaw: Comisky, Feld & Harris: Tax Fraud & Evasion

Westlaw: To view additional Warren, Gorham & Lamont tax treatises, view this topic list

Lexis: Rabkin & Johnson, Current Legal Forms with Tax Analysis

Each chapter of this multi-volume practitioners' guide offers tax background, practice background, drafting guidelines and forms.