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Introduction to Federal Tax Research
Federal Tax Research Guides BNA Portfolio Tax Management, U.S. Federal Tax Research, No. 100, explains the fundamentals of federal tax research. In particular, the Portfolio addresses a prerequisite for making sound professional judgments on federal tax issues by describing the many types of authority governing federal tax issues and discussing their precedential value. In addition, the Portfolio explains the extent to which certain authorities, particularly court cases, are binding on the IRS and the courts in later cases. The Portfolio also describes the general methodology for doing federal tax research, including resources available to tax practitioners from the government and from commercial publishers.
I. One-Stop Shopping Research- Looseleafs a. Standard Federal Tax Reporter, CCH. [KF6285 .C67] Updated weekly, the Standard Federal covers federal income tax laws and is situated in a twenty-five volume set arranged by code section. Access into the set is accomplished in a number of ways; keyword searches using the topical index, scanning the spine label for the appropriate code section range when a specific code section is predetermined, or by referencing finding lists and citator volumes with a known case name. b. United States Tax Reporter, RIA [KF6285 .P74] Within its eighteen volumes, the United States Tax Reporter covers income, estate, gift, excise, and employment tax issues and is arranged by code section. Access to the set is made possible by conducting keyword searches using the sets' topical index volume. If the researcher has a code or regulation citation, it is also possible to scan the spine labels for the appropriate code section range leading to the text of the code or regulation. Case name searches are made possible by using the sets' citator volumes and finding lists that provide access to the appropriate volumes. Also available through Checkpoint, RIA. [Subscription Database (LSU LAW only)] c. Federal Tax Coordinator 2d, RIA [KF6365 .R473] Also available through Checkpoint, RIA [Subscription Database (LSU LAW only)] The Federal Tax Coordinator is arranged by subject matter and covers income, gift, estate and excise taxes. This set is comprised of twenty-eight volumes that are updated weekly. This service offers a number of Indices and finding lists as access points into the compilation volumes. Access is possible through a number of methods. Keyword searching is possible by using the Index volume. Another method is by scanning the spine labels for the appropriate topic. It is also possible to use the sets' "Finding List" when searching with a known case name, code section, regulation, or ruling citation. Also available through Checkpoint, RIA. [Subscription Database (LSU LAW only)]
d. Merten's Law of Federal Income Taxation, Callaghan. [KF6365.A6 M4] Also available through Westlaw Merten's Law of Federal Income Taxation is a subject arranged loose-leaf that covers income tax provisions only. Much like other loose-leafs, Merten's presents the Code in relation to its correlated regulations and rulings. In addition, Merten's provides detailed commentary and analysis of tax issues. Researchers can use Merten's Index to perform subject searches for information when only keywords are known. Code, regulation, rulings and case tables are available to locate known citations or cases within the text of the loose-leaf.
e. Federal Estate and Gift Tax Reporter, CCH. [KF6285 .P74 1990- ESTATE & GIFT TAXES V] A companion set to the Standard Federal, the Federal Estate and Gift Tax Reporter covers estate, gift, and generation-skipping transfer tax laws. This three volume loose-leaf is arranged by code section and offers three ways to access the information inside. Keyword searches can be conducted using the Cumulative and Topical Indexes. Case name searches are possible examining the Citator Case Table. Citations are easily found using the set's Finding List.
f. Federal Excise Tax Reporter , CCH. [KF6285 .P74 1990- EXCISE TAXES] This loose-leaf explains federal excise tax and is arranged by code section order and related committee reports, regulations, rulings, and CCH explanations.
g. Tax Management Portfolios, BNA. [KF6297 .B952] Arranged topically, Tax Management Portfolios are divided into three broad topic areas; Federal income taxation (red), estates, gift and trust taxation (green), and foreign income taxation (blue), each area is designated by a specific color. Although not a loose-leaf in the truest sense, BNA offers over 300 spiral portfolios that provide detailed and thorough analysis of complex tax issues and includes working papers and bibliographies to additional resources. The index volume, however, is updated in the loose-leaf format, as new portfolios are added and superseded portfolios are replaced. There are four methods of approach offered as access points to the portfolios. By topic, the researcher should use the classification guides located in the loose-leaf index volume. By keyword, use the keyword index located in the index volume. By Code section, the index volume also offers a code section index. Within the index volume there is also an index where by researches can locate IRS forms and publication publications. Also available electronically from BNA's Tax Management Library. [Subscription database (LSU LAW only)]
II. Legislation A. International Tax Treaties Tax treaties are agreements made between countries to mitigate the double taxation of those entities subject to the tax laws of both countries. 1. LOCATING TAX TREATIES a. Internal Revenue Bulletin, US G.P.O. [KF6272 .I582]; issues from 1996 on also available electronically on the IRS home page (1996 - present). The Internal Revenue Bulletin (IRB) is often the first place treaties are printed. This source includes Executive Reports and Treasury Department technical explanations prepared for the Senate. When available, tax treaties and committee reports are located in part II. b. Internal Revenue Cumulative Bulletin, US GPO [KF6272 .I581]; 1995-2002 Cumulative Bulletin available electronically from the IRS home page. The Cumulative Bulletin (CB) reprints treaty text and includes Executive Reports and Treasury Department technical explanations prepared for the Senate. Tax treaties and committee reports are located in part II. c. Federal Tax Coordinator 2d, RIA [KF6365 .R473] also available through Checkpoint, RIA [Subscription Database (LSU LAW only)] Volume 20 contains the full text of treaties negotiated by the US and other countries involving income, gift and estate tax laws. Also available through Checkpoint, RIA. [Subscription Database (LSU LAW only)] d. Rhoades & Langer, US International Taxation and Tax Treaties, Mathew Bender. [KF6419 .R453] This six volume loose-leaf offers annotated text of every US income tax treaty currently in force. Includes coverage of prior US income treaties and the text of every US estate and gift tax treaty. Also available is the text of the Tax Information Exchange Agreement (TIEA) and transportation agreement currently in force. This resource is also available through Lexis: Legal > Area of Law - By Topic > Taxation > Treaties & International Agreements > Rhoades & Langer U.S. International Taxation & Tax Treaties. e. Tax Treaties, CCH. [KF6306 .C62] Offers the full texts of Model treaties and U. S. treaties with foreign countries involving income and estate taxes. The CCH Tax Treaty compilation is arranged alphabetically by country and includes regulations, annotations, Department of State reports, Senate Committee on Foreign Relations reports, Treasury Department and IRS rulings and relevant court decisions. f. Tax Treaties, Warren, Gorham & Lamont. [KF6306 .P7; current edition ONLINE ONLY through Checkpoint, RIA. (Subscription Database [LSU LAW only].)] Tax Treaties by Warren, Gorham & Lamont, is a three volume loose-leaf containing treaties negotiated between the US and foreign countries in the matters of income, estate and gift taxes. This set provides the full text of treaties, an editorial explanation of the treaty, and the full text of any protocols. Also available are background documents including diplomatic notes, State Department reports, Senate Foreign Relations Committee reports, Treasury technical explanations, Joint Committee on Taxation explanations, Assistant Treasury Secretary statements and any general and withholding regulations. The library stopped updating this set in 1997 and had it bound, however, the current edition is available electronically through Checkpoint, RIA. g. Tax Management Portfolios, BNA. [KF6297 .B952] Selected treaties are also available in the Foreign Income compilation of the Tax Management Portfolios. To ascertain if a specific treaty is reprinted in the portfolios, locate the Foreign Income tab in the index binder. Use the classification index to scan the index under the "Tax Treaty" heading. It is also possible to locate treaties by examining the heading specific to the foreign country involved and locating the "Tax Treaty" subheading. Also available electronically from BNA's Tax Management Library. [Subscription database (LSU LAW only)]
B. Statutes After the ratification of the 16th amendment in 1913, Congress passed a number of revenue acts. These acts were periodically recodified until this task became too unmanageable. In the 1930s, Congress passed the first fully organized federal tax law, known as the Internal Revenue Code of 1939. The 1939 Act soon became too inflexible and so the Internal Revenue Code of 1954 was passed. As part of the 1986 tax reform, the Internal Revenue Code of 1954 was renamed the Internal Revenue Code of 1986, as amended. The 1986 tax code is the present law standing and can be found in the sources listed below. 1. LOCATING THE CURRENT INTERNAL REVENUE CODE Current code sections are available by locating the current editions of the following texts. a. United States Code, US GPO [no call number – Federal Materials 2nd floor] (also available online at GPO Website) b. United States Code Annotated, West Publishing Co. [no call number – Federal Materials 2nd floor, Faculty Collection 3rd floor, Faculty Collection 4th floor] c. United States Code Service, Lexis Publishing. [no call number – Federal Materials 2nd floor] d. Standard Federal Tax Reporter, CCH. [KF6285 .C67] The IRC is compiled in volumes 1-18 of the Standard. The Code is also available within the set's two companion volumes marked Internal Revenue Code I and II. e. Federal Tax Coordinator, RIA.[KF6365 .R473], also available through Checkpoint, RIA [Subscription Database (LSU LAW Only)]. f. United States Tax Reporter, RIA. [KF6285 .P74] Code sections are contained within the set's main compilation volumes. The Code is also compiled without annotations in a two volume companion set. Also available through Checkpoint, RIA. [Subscription Database (LSU LAW only)] g. Checkpoint, RIA. [Subscription Database (LSU LAW only)] Consolidates the full text of primary and secondary materials in the areas of federal, state, and international taxation. h. LEXIS: Legal > Area of Law - By Topic > Taxation > Statutes & Legislative Materials > Federal > USCS-Title 26;Internal Revenue Code Annotated Get a Document; 26 usc 280 i. WESTLAW: FTX-USCA Find; 26 usc 280
LOCATING PENDING LEGISLATION Finding very current or pending tax legislation does not have to be difficult. There are a number of print and on-line sources available that track the current activities of Congress. The sources listed below are useful legislative current awareness tools useful when tracking pending legislation. a. Congressional Index, CCH [no call number – Index Table 4th Floor] The Congressional Index is a wonderful source for tracking legislation currently under consideration by Congress. This loose-leaf offers a digest of bills pending in Congress. As with other CCH products, this source provides extensive indexing allowing the researcher the ability to search by subject, bill author, or bill number. The Congressional Index also provides citations to reports, hearings, debates and various bill versions, as well as other legislative materials.
b. Standard Federal Tax Reporter, CCH. [KF6285 .C67] The "New Developments" volume of the Standard is designed as a current awareness tool for current developments in tax legislation, recent judicial decisions and up-to-date changes from within the Treasury or Internal Revenue Service. Within this volume there is a tab marked "20xx Legislation" that contains a "Legislative Status Table" listing newly introduced tax bills. Also presented are descriptions of proposed bill provisions and the latest action taken.
c. United States Tax Reporter, RIA. [KF6285 .P74] Also available through Checkpoint, RIA. [Subscription Database (LSU LAW only)] The USTR offers a "New Legislation Status Table" finding lists that tracks the progress of newly reported and introduced bills. Also available, is the "List of Code Sections Proposed for Amendment", which indicates Code sections that would be amended by pending bills. e. Checkpoint, RIA. [Subscription Database (LSU LAW only)]. Under "Primary Source Materials," expand the heading "Current Pending/Enacted Legislation." f. Daily Tax Report, Bureau of National Affairs. [available online; BNA premier access available through LSU LAW Center computers] As a newsletter, the Daily Tax Report provides timely tax information. Newsletters usually offer the text of reports, laws, regulations, decisions and other pronouncements far in advance of traditional print materials. This newsletter is also available electronically through BNA, and on Lexis and Westlaw. g. Tax Notes Today Available on LEXIS: Legal > Area of Law - By Topic > Taxation > Legal News > Tax Analysts Tax Notes Today. This database is no longer available in our Westlaw subscription. h. Tax Management Washington Tax Review, Tax Management, Inc. [KF6289.A1 T397]
C. Legislative History When researching federal tax statutes, the researcher may find it necessary to consider legislative interpretations to either substantiate or undermine an interpretation of a provision. The process of compiling tax legislative histories is comparable to the method used to assemble legislative documents for other federal laws. For this reason an understanding of how a bill becomes law and the documents created along each step of the process is required when compiling legislative histories. a. Tax Management Primary Sources, BNA. Series V [KF6289.A1 T38] BNA has published a five series loose-leaf that provides legislative history documents from 1969 forward. Available within the text are excerpts of treasury studies, presidential messages, House and Senate reports, Conference reports, and debates. Series coverage is as follows: Series V, from 1987 - to date.
b. Rabkin & Johnson, Federal Income, Gift and Estate Taxation, Matthew Bender. [KF6335 .R284]; also available online from Lexis c. Seidman's Legislative History of Federal Income Tax Laws, 1938 - 1861. [KF6356.5 .A15] Provide excerpts of tax legislation. Seidman's does not cover estate and gift taxes. (Full-text available via HeinOnline to LSU LAW only). d. Seidman's Legislative History of Federal Income and Excess Profits Tax Laws, 1939 - 1863, Prentice Hall. Provides excerpts of tax legislation. It does not cover estate and gift taxes. (Full-text available via HeinOnline to LSU LAW only). e. Internal Revenue Bulletin, US GPO [KF6272 .I582]; available on IRS website (1996 - present). f. Internal Revenue Cumulative Bulletin, US GPO[KF6272 .I581] g. US Code Congressional and Administrative News, West. [no call number – Federal Materials--2nd Floor: 1951-2010; U.S. Documents--4th Floor: 1951-2004; also available electronically on Westlaw: USCCAN] USCCAN provides access to selected legislative documents including bills and House, Senate and Conference committee reports. This resource also offers citations to debates published in the Congressional Record. h. Internal Revenue Acts of the United States: 1909 - 1950, Hein. [KF6276 1921-50] Provides full text with original pagination for legislative tax documentation. i. Internal Revenue Acts of the United States: 1953 - 1972, Hein. [KF6275.8 1985] Provides full text with original pagination for legislative tax documentation. j. CIS, Congressional Information Service. [no call number – U.S. Documents--4th Floor] Provides citations and brief descriptions of legislative documents. Also available electronically through ProQuest Congressional (formerly Lexis Nexis Congressional, LSU LAW only) and through Lexis. The library has the full microfiche set produced by CIS, so all documents cited in the indexes are available in the library. k. ProQuest Congressional (formerly Lexis Nexis Congressional. LSU LAW only) Offers access to the full text of public laws, congressional reports, documents, prints, bill text, the Congressional Record, and CIS legislative indexes. l. Checkpoint, RIA. [Subscription Database (LSU LAW only)] 104th - current Congress m. Thomas: http://thomas.loc.gov n. LEXIS: Legal > Area of Law - By Topic > Taxation > Statutes & Legislative Materials > Federal > US - CIS Legislative Histories - Federal Tax Law o. WESTLAW: LH
III. Administrative Pronouncements The Treasury Department has statutory authority to interpret and administer the Internal Revenue Code. The Internal Revenue Service, a division of the Treasury Department, is charged with the day-to-day operations associated with the provisions of the Internal Revenue Code. As for administrative authority, there are four major pronouncements promulgated by the IRS and Treasury Department. These four pronouncements are regulations, revenue rulings, revenue procedures and letter rulings. A. REGULATIONS (C.F.R Title 26 ) Regulations are laws made by an executive branch agency like the Treasury Department under the authority of a statute passed by Congress. The statutes that give the Treasury Department its authority to make regulations are found in the Internal Revenue Code. The Treasury Department issues three types of administrative regulations: proposed, temporary and final. Before a regulation is finalized, it must first be published as a proposed regulation (aka notice of proposed rulemaking). During this period, interested parties are allowed to comment on the proposed regulation, either by submitting written comments or by testifying. The Treasury Department considers these comments and, if found necessary, changes are made. After this comment period, the regulations are finalized and published in the form of final regulations. On rare occasions, the Treasury Department will issue an advanced notice of proposed rulemaking. An Advanced Notice notifies the general public that the Treasury Department is considering issuing regulations for a particular tax issue, and it invites interested parties to submit commentary on the Treasury's proposal to issue new regulations.
Temporary regulations are issued to provide guidance to tax payers on new tax provisions. Temporary regulations do not require a public comment period and are effective immediately after publication. Final and Temporary regulations are first published as Treasury Decisions (TD). Treasury Decisions are recognized by a four digit citation, i.e. T.D. 8860 and include a preamble statement describing the purpose and content of the new regulation. Once codified, regulations are assigned a prefix number that coincides with its corresponding tax code section, as indicated in the illustration below. (ex. 1.262-3, The number 1 before the decimal indicates that this is an income tax provision, 262 represents the related code section number. The number 3 after the dash is the regulation number). The illustration below displays commonly encountered regulations and their corresponding code section citations. Regulations are published in the Federal Register within a day of their issuance. Later, these items are reprinted in the weekly Internal Revenue Bulletin (IRB). The Internal Revenue Bulletin is bound twice a year and redistributed as the Cumulative Bulletin (CB). The Cummulative Bulletin is the official publication of the Treasury and the IRS. Final and temporary regulations are eventually codified in Title 26 of the Code of Federal Regulations (CFR). However, important regulatory materials such as preambles and effective dates are omitted from the CFR but can be found in the Federal Register, IRS Bulletins and other commercial publications. 1. LOCATING TREASURY DECISIONS AND REGULATIONS a. Federal Register, US GPO [no call number – U.S. Documents--4th Floor : current issues; U.S. Documents--5th Level: v.1(1936)-v.73(2008); available electronically from LLMC Digital and Hein (LSU LAW only)] b. Internal Revenue Bulletin, US GPO [KF6272 .I582; available electronically on the IRS home page (1996 - present)] c. Internal Revenue Cumulative Bulletin, US GPO [KF6272 .I581; available electronically from LLMC Digital and Hein (LSU LAW only)] d. Code of Federal Regulations, US GPO [no call number – Federal Materials--2nd Floor; U.S. Documents--4th Floor; available electronically on the GPO Access home page]. Tax regulations are located in Title 26 of the C.F.R. e. Standard Federal Tax Reporter, CCH. [KF6285 .C67]; available electronically from CCH Tax Research Network (LSU LAW only) f. United States Tax Reporter, RIA. [KF6285 .P74] Also available electronically through Checkpoint, RIA. [Subscription Database (LSU LAW only)] g. Federal Tax Coordinator 2d, RIA. [KF6365 .R473] Also available through Checkpoint, RIA [Subscription Database (LSU LAW only)] Also available electronically through Checkpoint, RIA. [Subscription Database (LSU LAW only)] h. Merten's Law of Federal Income Taxation, Callaghan. [KF6365.A6 M4 – Superseded Materials-3rd & 5th Level]; Also available electronically through Westlaw [Subscription Database (LSU LAW only)] i. Federal Tax Regulations, West's. [KF6275.99 .F43] Updated by United States Code Congressional and Administrative News (USCCAN). j. Daily Tax Report, BNA. [KF6289.A1 D3; also available on BNA (LSU LAW only)] k. LEXIS: Legal > Area of Law - By Topic > Taxation > Administrative Materials & Regulations > Federal > CFR - Federal Tax Regulations; Get a Document: 26 cfr 1.151-1 l. WESTLAW: FTX-TD; Find: 26 cfr 1.151-1 m. Checkpoint RIA. [Subscription Database (LSU LAW only)] Consolidates the full text of primary and secondary materials in the areas of federal, state, and international taxation.
B. REVENUE PROCEDURES (Rev. Proc.) Revenue Procedures are statements made by the IRS concerning inside IRS practices and procedures that may or may not affect the rights or duties of taxpayers under the Internal Revenue Code. Revenue Procedures are also issued to disseminate information that should be a matter of public knowledge. 1. LOCATING REVENUE PROCEDURES a. Internal Revenue Bulletin, US GPO [KF6272 .I582; available electronically on the IRS home page (1996 - present)] b. Internal Revenue Cumulative Bulletin, US GPO [KF6272 .I581; available electronically from LLMC Digital and Hein (LSU LAW only)] c. Standard Federal Tax Reporter, CCH. [KF6285 .C67 d. United States Tax Reporter, RIA. [KF6285 .P74] Also available electronically through Checkpoint, RIA. [Subscription Database (LSU LAW only)] e. Federal Tax Coordinator 2d, RIA. [KF6365 .R473] Also available through Checkpoint, RIA [Subscription Database (LSU LAW only)] f. Merten's Law of Federal Income Taxation, Callaghan. [KF6365.A6 M4 – Superseded Materials-3rd & 5th Level]; Also available electronically through Westlaw [Subscription Database (LSU LAW only)] g. Daily Tax Report, BNA. [KF6289.A1 D3] Also available electronically through BNA [Subscription Database (LSU LAW only)] h. LEXIS: Legal > Area of Law - By Topic > Taxation > Administrative Materials & Regulations > Federal > Agency Decisions > IRS Cumulative Bulletin and Internal Revenue Bulletin; Get a Document: rev proc 85-167 (pre 2000 format), rev proc 2000-1 (post 2000 format) i. WESTLAW: FTX-RP Find: rev proc 86-22 j. Checkpoint RIA. [Subscription Database (LSU LAW only)]
IV. The Judiciary There are five federal courts that have jurisdiction over disputes between taxpayers and the Government. All tax cases are first tried in one of three lower level trial courts: the United States Tax Court, the United States District Court, or the United States Court of Federal Claims. Tax cases tried in all of these courts are later appealed to the United States Courts of Appeals. Although it is a national court, the Tax Court hears cases in different locations around the country, and appeals of Tax Court cases are heard by the U.S. Court of Appeals for the Circuit in which the taxpayer resides. Appeals of cases from District Courts are heard by the U.S. Court of Appeals for the Circuit in which they sit. Appeals from cases decided by the U.S. Court of Federal Claims are heard by the U.S. Court of Appeals for the Federal Circuit. In tax cases as with all federal cases, the court of last resort is the United States Supreme Court. Listed below, are marked distinctions and attributes describing each court.
A. UNITED STATES TAX COURT (1942 - ) The U.S. Tax Court is a specialized court that hears only federal tax cases at the trial level. Because Tax Court judges are specialists in the area of tax, this court is perceived as being the best court for trying more technical tax issues. In addition, there is an ostensible advantage for taxpayers who chose to have their cases heard before this court. Although jury trials are not offered, taxpayers appearing before the Tax Court are not required to pay the disputed tax amount before the case is heard. However, if unsuccessful, the taxpayer will owe interest on the tax liability in dispute. Before 1943 the U.S. Tax Court was called the Board of Tax Appeals (BTA). The Tax Court issues two types of decisions, regular and memorandum. Regular decisions are those decisions involving new or unusual points of law. Memorandum decisions deal with established legal issues and interpretations of fact. 1. LOCATING REGULAR TAX COURT DECISIONS reporter. (Cited as T.C.) Continued by Reports of the United States Tax Court. a. Reports of the United States Tax Court, US GPO [KF6280.A2 T37: v.54(1970:Jan./Sept.)-v.93(1989:July/Dec.), v.96(1991:Jan./June)-v.112(1999:Jan./June), v.114(2000:Jan/June)-v.120(2003:Jan./June), v.122(2004:Jan./June)-v.131(2008:July/Dec.); Faculty Collection--4th Floor: v.54(1970:Jan./Sept.)-v.110(1998:Jan/June), v.113(1999:July/Dec.)-v.116(2001:Jan./June); ONLINE--LLMC-Digital-- (remote): v.54(1970)-v.130, v.132] Official reporter. (Cited as T.C.) b. Tax Court Reporter, CCH. [KF6285 .C675] Reprints both regular and memorandum decisions. c. Tax Court Reported and Memorandum Decisions, RIA. [KF6280.A2 T39] d. LEXIS: Legal > Area of Law - By Topic > Taxation > Cases and Court Rules > Federal > US Tax Court Cases e. WESTLAW: FTX-TCT f. Checkpoint, RIA. [Subscription Database (LSU LAW only)] g. U.S. Tax Court Website: has searchable database of opinions from 09/25/95 - present.
V. IRS Procedures and Policies IRS procedures and policies are contained within the Internal Revenue Manual. This publication contains the text of IRS internal policies, operation procedures, instructions and guidelines. When revisions or amendments are made the IRS issues Manual Supplements. Supplements are located at the end of their corresponding chapter. IRS Publications 1. Internal Revenue Manual 2. IRS.gov - Official website for the IRS. 3. WESTLAW: FTX-IRSPUBS 4. LEXIS: Legal > Area of Law - By Topic > Taxation > Administrative Materials & Regulations > Federal > Agency Publications 5. BNA's Federal/Foreign Tax Library. [Subscription Database (LSU LAW only)] 6. Checkpoint, RIA. [Subscription Database (LSU LAW only)]
VI. Internet Sources The official site of the IRS, offers forms, publications, notices news, regulations, statutes and statistics. Includes data, reports, and tables from the IRS that describe and measure elements of the US Tax System. C. Transactional Records Access Clearinghouse / IRS - (TRAC) is a data gathering, data research and data distribution organization associated with Syracuse University. TRAC provides information about the enforcement activities of various federal government agencies, including the IRS. Offers IRS statistics, trends and historical information. D. ABA Tax Section - Extensive meta-index with links to Internet sources for primary tax materials, state and international tax sites and more. |
