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Federal Tax Research


Federal Tax Research

Third Edition

by Joni Larson, Dan Sheaffer, Catherine McCollum

Forthcoming March 2022 paper

ISBN978-1-5310-2360-7
e-ISBN978-1-5310-2361-4

2021 Teacher's Manual forthcoming

Tags: Legal Research, Taxation


The book provides an in-depth discussion of the resources a practitioner might consider when researching an issue. The discussion of legislative history considers various reports generated when a bill becomes law. The discussion on regulations covers temporary, proposed, legislative, and interpretive regulations, including the impact of recent Supreme Court opinions. Different trial level forums are compared and contrasted, with an emphasis on types of Tax Court opinions. Guidance provided by the IRS is addressed, including new types of guidance. Finally, research in international tax, a complex and important area, is covered in great detail. 

The discussion of research aides, both online and paper, stretching from commercially available databases to law review articles, explains how the resources can be located. Finally, the book provides strategies for organizing information into a written document, such as a response to an information document request, a petition, or Tax Court brief. Throughout the pages of Federal Tax Research, examples of real-life situations, practice notes, research tips, and snippets of court opinions add breadth and life to the technical information.


Complimentary Copy RequestIf you are a professor teaching in this field you may request a complimentary copy.


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