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Tax Law Research Guide: Primary Sources

Provides explanations of and links to tax research sources for U.S. federal, state, and local jurisdictions. Also includes international research materials and links to relevant government resources. This guide is primarily intended to assist VU patrons.

Tax Law originates with Title 26 of the United States Code. Also called the Internal Revenue Code (I.R.C.) and the Tax Code, this area of law is promulgated by Congress. The Department of Treasury is given the authority to regulate tax law because it is part of the Executive Branch of government and has been granted power to do so by Congress. Within the Department of Treasury, the Internal Revenue Service specializes in enforcing the Tax Code and Regulations. Special tax courts, District Courts, and the U.S. Tax Court provide opinions and guidance when disagreements between parties arise under those laws.

The resources on this page guide users to some sources of primary tax law. Most of the databases that are available through subscription services provide a value-added experience because they include editorial content beyond just the text of the statute, regulation, or case. Most of the below sources offer explanation and context as well as citations to other primary sources and to secondary sources of the law.

Databases at Vanderbilt