ACCT 8350 Federal Tax Research

Full text forms and instruction booklets from the IRS.

Policies, procedure and guideline pertaining to the IRS.

Blog from the Commerce Clearing House (CCH) with daily news on state and Federal taxation.

The Internal Revenue Bulletin (IRB) is 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.

The Congressional Budget Office (CBO) produces independent analyses of budgetary and economic issues to support the Congressional budget process.

The U.S. Government Accountability Office (GAO) is an independent, nonpartisan agency that works for Congress. Often called the "congressional watchdog," GAO investigates how the federal government spends taxpayer dollars.

The United States Tax Court is a court of record established by Congress under Article I of the U.S. Constitution. When the Commissioner of Internal Revenue has determined a tax deficiency, the taxpayer may dispute the deficiency in the Tax Court before paying any disputed amount.

The Court of Federal Claims is authorized to hear primarily money claims founded upon the Constitution, federal statutes, executive regulations, or contracts, express or implied-in-fact, with the United States.
Approximately one-quarter of the cases before the Court involve tax refund suits, an area in which the court exercise concurrent jurisdiction with United States district courts.

A listing of links to individual courts. Most contain text of recent opinions.

Online publication that compliments the Bluebook.

From the Law School at Cornell University. Contains a preliminary code provided from the House of Representatives as well as the US Code version.

Search for current and past U.S. Congressional bills, public laws, committee information, roll call votes and legislative histories.

The Senate committee responsible for revenue. Contains text and video of legislative history.

The Joint Committee operates with an experienced professional staff of Ph.D economists, attorneys, and accountants, who assist Members of the majority and minority parties in both houses of Congress on tax legislation. This site contains the committees publications.

The House committee responsible for revenue. Includes text of testimony.

House and Senate Reports: Reports of congressional committees concerning proposed legislation and/or contain findings on matters under investigation.

Updated and searchable federal regulations. Title 26 deals with internal revenue.

PDF copies of the daily record of Congress.