This page is intended as an introductory resource for U.S. federal taxation of income, estates, gifts and trusts. For further information on U.S. federal tax research, please consult BLS Library's: Federal Tax Research Guide.
Annotated Online Versions of Internal Revenue Code:
Free online sources of United States Code (not annotated, check dates):
VitalLaw source: Standard Federal Tax Reporter:
The Standard Federal Tax Reporter, also referred to as the FED or the Standard, is a reporter arranged by Internal Revenue Code section that covers U.S. federal income tax law. It provides the full text of an Internal Revenue Code section, brief legislative history notes, and the relevant committee reports in full text, as well as final, temporary and proposed IRS regulations. This comprehensive resource also contains editor-prepared explanations and annotations. It is available online through VitalLaw. BLS students, faculty and administrators: Remote access requires implementation of the BLS proxy server instructions for one web browser.
Westlaw source: United States Tax Reporter - All (RIA):
Westlaw source: Treatise:
Federal Taxation of Income, Estates, and Gifts (WGL) (updated: Nov. 2024) by Lexis source: Treatise:
VitalLaw source: U.S. Master Estate and Gift Tax Guide:
Westlaw source: Federal Tax Coordinator 2d (RIA):
Guide in BLS Library:
An Estate Planner's Guide to Qualified Retirement Plan Benefits by Lexis source: University of Miami Law Center's Philip E. Heckerling Institute on Estate Planning:
Tip: See also the most recent Heckerling Report (highlighting proceedings from the most recent Heckerling Institute) provided by the ABA Real Property, Trust and Estate Law Section. Date of 59th Heckerling Institute on Estate Planning: Jan. 13-17, 2025.
Westlaw sources: Treatises:
Federal Income, Estate and Gift Tax Aspects for Separation and Divorce by