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Federal Tax Guide Updated

The Goodson Law Library's research guide to Federal Tax law has recently been updated. Tax is a complex area of the law, with frequent changes and unique sources. For new researchers, it may be beneficial to begin with one of the research guidebooks listed in section VI, such as the BNA Tax Management Portfolio Legal Authorities in U.S. Federal Tax Matters - Research and Interpretation (online in Bloomberg BNA & Bloomberg Law), for more guidance about specific sources and their authoritative weight.

Although the legal research services Westlaw, Lexis Advance, and Bloomberg Law contain valuable tax research primary and secondary sources, specialized resources like Thomson Reuters Checkpoint  are commonly used by tax practitioners. Checkpoint contains Federal Tax Coordinator 2d and United States Tax Reporter, both of which provide detailed guidance on all aspects of federal tax practice. Checkpoint also includes Citator 2nd, which connects researchers to subsequent case law which has cited or discussed a particular opinion.

The titles above in Checkpoint can also be found in print in the library's Gann Tax Alcove on level 2. The research guide lists these as well as other recommended treatises on income tax, corporate tax, and other specialized tax topics. Additional treatises can be found with a search of the Duke University Libraries catalog.

The research guide also includes a detailed overview of tax authorities and the various places that they can be found. Also included are links to popular tax policy think tanks, and other sources for tax-related legislative policy information.

For help with locating information about federal tax law, consult the updated research guide or Ask a Librarian.