New in Lexis: Summer Associate Research Kit: Tax includes Practical Guidance notes "on fundamental tax topics." Kit also includes Practical Guidance notes on: taxation of business entities; advanced taxation issues; taxation issues in corporate transactions; tax court litigation/tax controversies; and international taxation issues. Kit links to many state law surveys (like Corporate Income Tax Rates State Law Survey) in Practical Guidance: Tax. Also available: Federal Government Summer Intern Resource Kit: Tax. (Enter Lexis username/password.)
Print Studies:
The Supreme Court, Federal and State Taxation, and the Constitution, Second Edition by 
The Supreme Court's Federal Tax Jurisprudence, Second Edition by Westlaw also provides: The Supreme Court's Federal Tax Jurisprudence, Second Edition.
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 - Law and legislation - United States
Racism - Economic Aspects - United States
Examples of Recent Additions to BLS Library's SARA Catalog:
The Black Tax: 150 Years of Theft, Exploitation, and Dispossession in America by 
The Power to Destroy: How the Antitax Movement Hijacked America by 
Social Media and Tax Law by 
A Taxing Journey: How Civic Actors Influence Tax Policy by 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:
Federal Income Estate and Gift Tax Aspects for Separation and Divorce by 
A Practitioner's Guide to Tax Evidence
Tax Procedure and Tax Fraud in a Nutshell by Online Multivolume Practitioners' Guides 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
Lexis: Federal Tax Advisor - Federal Topical Index
Lexis states this 33-volume treatise discusses "federal income, gift & estate tax, plus international tax and federal tax procedure. Its chapters have been written by more than 140 tax attorneys, professors and CPAs nationwide and contain thousands of hypothetical examples, Practice Insights, drafting checklists, and other helpful tools." This treatise is divided into 5 main parts: Computing Federal Income Tax; Taxpayer Groups; Gift, Estate & Generation-Skipping Transfer Taxes; International Taxation; and Tax Practice, Procedure & Controversies.
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.
