This guide is designed for students in Tax Law Research, but can be useful to anyone researching in this area, in particular members of the Vanderbilt community who are looking for campus resources on state, federal, and international tax law.
The guide is divided by broad jurisdictional category, with both electronic and print resources highlighted for each area. Specialized topics in tax are also given their own spaces for ease of searching.
Researchers in tax are accustomed to searching regulations, statutes, case law, and a variety of primary and secondary sources to answer questions. In the U.S. Federal scheme, the Department of the Treasury and the Internal Revenue service are responsible for regulations, which offer guidance to taxpayers who are subject to the law under the U.S. Code, which is promulgated by Congress. The U.S. Tax Courts and the U.S. District Courts decide cases on federal tax law issues, and the IRS Commissioner issues decisions that can have precedential value. A multitude of secondary sources are published to assist researchers with navigating the Tax Code and finding solutions to tax-related problems. Browse the tabs of this guide to become familiar with just a sampling of the many resources available at Vanderbilt.
