A Legal Research Guide
By: Christopher C. Dykes
Federal income tax, an important area of the legal field, is intertwined with other areas of law such as domestic law, estate planning, bankruptcy, international law, and criminal law. Even law firms that do not solely focus on this area are finding themselves increasingly involved with tax law. Federal Income Tax Law is a legal research guide designed to provide an overview of primary and secondary sources of federal income tax law in print and online. This work thoroughly explores the different sources of primary law, including statutes, regulations, case law, and agency decisions, along with the sources that hold them. Secondary sources, which include practice guides, legal encyclopedias, hornbooks, treatises, nutshells, portfolios, handbooks, and dictionaries, are also discussed. This work will give tax professionals and information specialists the tools needed to thoroughly research tax law in the most effective manner.