Research guides

Federal Taxation

Treatises

This tab contains information on treatises and practice guides available at Jenkins, both in print and online, that are useful for researching federal tax law and practice.

Additional information may be available in other secondary materials, like American Law Reports, Law Reviews and Law Journals, and Restatements and Principles of Law. For where to find these resources at Jenkins, see the Major Treatise Sets & Encyclopedias page of our Federal Practice & Procedure guide.

For more resources, search the Jenkins' catalog or contact Research Services at 215.574.1505 or research@jenkinslaw.org for assistance.

Member Databases

Federal Income Tax Law: A Legal Research Guide
Available on HeinOnline. An introduction to tax law research. Describes the different primary and secondary sources available for tax law. Once in HeinOnline, select Spinelli's Law Library Reference Shelf > All Titles > F > Federal Income Tax Law: A Legal Research Guide.

Law Journal Library: Taxation
Available on HeinOnline. Includes Annual Tax Conference (1955 - present), Columbia Journal of Tax Law (2010 - present), Florida Tax Review (1992 - present), Tulane Law School Annual Institute on Federal Taxation (1951 - 2015, all published), and Virginia Tax Review (1981 - present). Once in HeinOnline, select Law Journal Library > Browse by: Subject > Taxation.

Legal Classics: Income Tax
Available on HeinOnline. Includes Boris I. Bittker, Federal Income Taxation of Corporations and Shareholders (1959), and Henry Campbell Black, A Treatise on the Law of Income Taxation under Federal and State Laws (1913). Once in HeinOnline, select Legal Classics > All Titles > Browse: By Subject > I > Income Tax.

Tax Foundation Archive Publications
Available on HeinOnline. Includes over 1,300 titles published by the Tax Foundation. Once in HeinOnline, select Tax Foundation Archive Publications > All Titles.

Research Tip

Other tax related treatises may be included in HeinOnline's Taxation & Economic Reform in America Parts I & II collection.

Onsite Westlaw

Federal Tax Practice (Casey)
Available on the library's Westlaw computers. An encyclopedic reference for attorneys whose practice involves Federal tax controversies before the IRS and Tax Court. It explains the entire structure of the Federal tax system and presents an insider look at the IRS procedures in areas such as assessment, audit, settlement, collection, and liens. It clearly states what the IRS can and cannot do, and when they may do it.

Mertens Law of Federal Income Taxation
Available on the library's Westlaw computers.

Representation before the Appeals Division of the IRS
Available on the library's Westlaw computers. Also available in print.

Representation Before the Collection Division of the IRS
Available on the library's Westlaw computers. Also available in print.

Representation Before the United States Tax Court
Available on the library's Westlaw computers. Also available in print.

Print

Effectively Representing Your Client before the IRS: A Practical Manual for the Tax Practitioner with sample Correspondence and Forms American Bar Association
Includes forms. Library also has previous editions on microfiche: see all.

Internal Revenue Service Practice and Procedure Deskbook Practising Law Institute
Library also has previous editions: see all.

Representation Before the Appeals Division of the IRS West / Thomson Reuters
Also available on the library's Westlaw computers.

Representation before the Collection Division of the IRS West / Thomson Reuters
Also available on the library's Westlaw computers.

Representation before the United States Tax Court West / Thomson Reuters
Also available on the library's Westlaw computers.

Standard Federal Tax Reporter CCH
Library has 1951 - present. Current year in General Collection; older years in Historic.

Tax Management Portfolios: U.S. Income BNA / Tax Management
Comprehensive set of portfolios that cover a vast amount of income tax topics.

Legal Authorities in U.S. Federal Tax Matters: Research and Interpretation BNA / Tax Management

U.S. Master Tax Guide CCH
Library has 1959, 1964-69, 1971-72, 1974 - present. Current volume in Reference Annex; older volumes in General Collection.