Tax Law Research Guide: Primary Sources

United States Code, Title 26, Internal Revenue Code, 1994 - Current

•  Earlier codes dating back to 1927 can be found in our superseded collection on the 4th floor of the Main Library.

Code of Federal Regulations, Title 26, Internal Revenue, 1996 - Current

•  Earlier codes, 1949 - 1977 and 2002 - Current, can be found in our superseded collection on the 4th floor of the Main Library; 1978 - 2004 is available on microfiche on the 1st floor of the Main Library. The complete run of the Code of Federal Regulations, 1938 - Current, is available in HeinOnline (on-site access plus remote access if you have a current borrowing account).

Internal Revenue Bulletins

• The authoritative instrument for announcing official rulings and procedures of the IRS and for publishing Treasury Decisions, Executive Orders, tax conventions, legislation, court decisions, and other items of general interest. Cumulative Bulletins dating from 1922 - 2008 are available in print on the 2nd floor at the Main Library; some are available on the IRS' website, and weekly cumulations of the Bulletin from 2009 - Current are available through HeinOnline (on-site access plus remote access if you have a current borrowing account).

Federal Tax in CCH Answerconnect (on-site access plus remote access if you have a current borrowing account)

• You can find publications and products that explain many aspects of federal taxation. Resources include many guides for preparing federal taxes, including the U.S. Master Tax Guide and the CCH Tax Prep Partner Series. The Tax Prep Partner Series includes sample IRS forms, interactive practice aids, and more tools to help prepare many tax forms.
• Other resources include the following treatises:
  • Federal and State Taxation of Limited Liability Companies
  • Federal Taxation of Corporations and Shareholders
  • Federal Taxation of Partnerships and Partners
  • S Corporation Taxation
• A variety of tax tools including budgeting, expiring tax code sections, and more.

California Revenue and Taxation Code (link to current code only)

• The Main Library has the annotated codes in print; Deering's from 1903 - Current, and West's from 1954 - Current.

California Code of Regulations, Title 18, Public Revenues (link to current code only)

• Older Codes of Regulations and Administrative codes are available in print on the 1st floor of the Main Library.

Franchise Tax Board Legal Documents

• FTB administers personal income tax and corporation tax. This site contains FTB legal rulings, notices, chief counsel rulings, regulations, and other legal documents.

Board of Equalization Laws, Annotations, Rules & Regulations

• BOE administers sales and use taxes, property taxes, special taxes, and the tax appellate program for California. This site contains proposed annotations, annotated legal opinions, formal and memorandum opinions, rules and regulations, and other legal documents.