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
- Bloomberg LawSearch across all legal content, or specify for court opinions, Federal Law, State Law, and PACER dockets. Finding cases with known citations is simple using the Go Bar.
Authentication required; full access available to VU law community. - Checkpoint (RIA)Researchers can access federal and state tax codes with editorial enhanced content. Sort by jurisdiction, court, date, or search by a known citation.
Available to the Vanderbilt community. - Internal Revenue Service
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Search the IRC and for IRS Guidance documents- Advance Notices, Tax Regulations, IRS Written Determinations, and more- on this freely available website. - Lexis AdvanceSearch for cases by typing a known citation into Lexis' word wheel or browse content by type of court, jurisdiction, or area of law. Lexis provides editorial content on tax cases and offers access to federal dockets.
Authentication required; full access available to VU law community. - WestlawAccess Westlaw's cases and dockets using either a targeted search with a known citation or browsing by area of law, jurisdiction, or type of court. Tax Court decisions go back to 1942; Board of Tax Appeals decisions start in 1924.
Authentication required; full access available to VU law school community. - Wolters Kluwer CheetahSearch this intuitive research platform for federal, state, and international case law. Users can organize results from multiple sources to tailor research for particular needs. Content from prior platform WK tax platform, CCH Intelliconnect, has been migrated.
Available to the Vanderbilt community; authentication using VU email required.
- HeinOnline This link opens in a new windowComprehensive legal research database. Extensive coverage of law reviews and historical access to resources such as the Federal Register, the Code of Federal Regulations, and US Supreme Court decisions. Legislative history and select foreign and international materials. Contains specialized libraries: intellectual property, taxation and economic reform, etc.
