The following sources include both primary sources (statutes, administrative materials and case law) and commentary/explanation with very timely coverage, making them exceptionally useful research tools. Tax practitioners use these sources – commonly referred to as “loose-leaf services” – on a daily basis to stay current and to research problems both simple and complex.
Standard Federal Tax Reporter
o Arranged by IRC section, this 19 volume loose-leaf set is a frequently-updated, comprehensive source for tax research. Following the text of each Code section are the applicable regulations. Editorial commentary explains the provisions, and annotations summarize relevant IRS rulings and court decisions. Vol. 9 includes material for IRC §§ 501 – 640.
o Available in print (only), at: 4th Floor, KF6285 .C67.
Federal Tax Coordinator, 2d.
o Arranged by subject, so it is quite helpful if you are unsure about which Code section applies to your problem.
o Available via RIA Checkpoint.
Research tip: Though the electronic version of Federal Tax Coordinator is excellent for full-text searching, browsing online is less than perfect; narrow the scope of your search to Chapter D-3900 Exempt Organizations, Private Foundations for the best results.
Mertens Law of Federal Income Taxation
o Like the Federal Tax Coordinator, this 15 volume set is also arranged by subject – not by IRC section – making it a very useful starting place for tax research. Like the other sources described in this section, Mertens contains both primary and helpful secondary materials.
o Mertens in print (at KF6365 .A6 M4) has been superseded though you can access our historical volumes by speaking with the reference desk, or obtain the current version on WestlawNext (updates available only on Westlaw).