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Tax Research: Techniques and Resources

Locate a Case by Name/Party

Select Federal & State Cases

Add Party/Name to Case name Search Box
Example: mcdougal v. commisssioner

Select date range

Locate a Case by Citation

Select Federal and State Cases

Enter the citation in the Citation Number box
Example: 818 F.2d 453
(Federal Reporter 2d Series_

Shepard's Citation

Shepard's Citations place a court decision in perspective to its current validity and importance as a precedent or reference in later cases or legal sources.
Select Shepard's Citations

Enter the case citation in search box.
Example: 818 F.2d 453

Locate Codes by Citation

Select Federal and State Codes

To locate Title 26 Section 721 enter:
heading (title 26) and section (721)

Locate Cases That Cite a Specific Code

Select Federal and State Codes

To locate a Case that cites USC 26 Section 2035 enter:
26 w/3 USC 2035
NOTE: w/3 is a proximity limiter - the "3" is a variable.


Lexis-Nexis allows users to locate patents, court rulings, law reviews, legal news and much more.
The Basic Legal Research Home Page links to a wide range of legal resources and law-related literature:

Secondary Literature
· Legal News Articles from legal newspapers, magazines, & newsletters
· Law Reviews Articles from law reviews

Case Law
· Get a Case Federal & state legal cases
· Shepard's® for U.S. Supreme Court Shepard's® citations of U.S. Supreme Court cases
· Federal Case Law Decisions from all federal court levels
· State Case Law State high court & appellate decisions
· Area of Law by Topic Cases on a variety of topics

Codes & Regulations
· Federal Code Federal code, U.S. Constitution & court rules
· Federal Regulations Federal regulations, agency opinions & US Attorney General Opinions
· State Codes Statutory laws, court rules from all states & Attorneys General opinions from all states
· Tax Law The IRS Bulletin, tax regulations & more

International Legal Materials
· Canadian Legislative Materials Canada Federal Legislation (including Consolidated Statutes & Consolidated Regulations)
· Canadian Statutes & Regulations Statutes and Regulations of Canada, Alberta, British Columbia, and Ontario
· EU Law (CELEX) European Union law
· Commonwealth and Foreign Nations Commonwealth and Foreign Nations Case Law, digests, report, treaties and international agreements including Canada, Ireland, Australia, Mexico, GATT, Hong Kong, UK, South Africa

Patent Research
· Patents All U.S. patents from 1971 to present
· Class Patent Numbers By Classification
· Manual Manual of Classification

Tax Resources in Lexis-Nexis


Tax-Related Resources

ABA Tax Lawyer:

Includes authoritative articles and analysis of legislation, decisions, developments and trends in the area of taxation of interest to the legal practitioner

AICPA Tax Adviser
: Contains full length articles discussing the most current and up-to-date tax information of importance to AICPA Tax Division members and to others interested in current trends in taxation

Combined State Attorney General Tax Opinions
: All tax opinions written by the Attorneys General from the 50 states

Department of Labor Letter Opinions
: Advisory opinions and information letters from the U.S. Department of Labor Welfare Benefit Programs.

Federal Tax Cases
: All available federal tax case law.

Internal Revenue Bulletin/Cumulative Bulletin
: selected documents found in the Internal Revenue Bulletin, a weekly publication by the Internal Revenue Service that announces the official rulings and procedures of the Internal Revenue Service. Included are Revenue Rulings, Revenue Procedures, Announcements, Notices, News Releases (IR's), Treasury Department Orders, Prohibited Trans. Exemptions, Executive Orders, Current Action on Previously Published Rulings and Acq. and Non-Acq. Tables

Internal Revenue Code
: Contains the Internal Revenue Code of the United States of America as published by The Research Institute of America. This publication is not searchable by date.

IRS Actions &Memoranda - GCM/AOD/TM
: Combined file of memos from the IRS including General Counsel Memorandas, Actions on Decisions, and Technical Memoranda.

Law Reviews - Tax Articles
: Selected law review articles relating to tax law.

Practical Tax Lawyer
: Concise, practice-oriented articles to assist lawyers with all aspects of tax law. The articles are written by practitioners and are reviewed by an expert board of editorial advisors who are members of the ABA Tax Section and are appointed by the Section

Private Letter Rulings/Tax Advice Memoranda
: Each Private Letter Ruling is a determination from the Internal Revenue Service regarding a tax issue from a taxpayer.

State Tax Cases
: State tax case law for all 50 States plus the District of Columbia and the U.S. Virgin Islands and all ALR annotations

Tax Analysts Daily Tax News
: Includes Tax Notes Today, Worldwide Tax Daily and State Tax Daily.

Tax Analysts Journals
: Tax Analysts' Exempt Organization Tax Review, Insurance Tax Review, Letter Ruling Review, Natural Resources Tax Review, State Tax Notes Magazine, Tax Notes International Magazine, Tax Practice and Controversies Magazine and Tax Notes Weekly Magazine

Treasury Regulations (Final/Temp/Proposed)
: selected documents from the Code of Federal Regulations and the Federal Register 



Shepard's® Citations of U.S. Supreme Court Cases

Keeping track of precedent is a vital part of legal research. Shepard's® Citation Service is one of the vital tools on which legal researchers rely to validate their citations and to locate additional authorities that support their arguments. Shepard's® on LexisNexis™ Academic lets you access one important component of Shepard's® comprehensive coverage: United States Supreme Court decisions from 1789 to the present. Using Shepard's® you will be able to:

Validate, or cite-check, your case to determine whether it is still good law, e.g., whether its value as precedent has been affected by a later court decision or legislative action;

a comprehensive listing of additional cases and other authorities that have cited your case, including annotations and law-review articles;

Organize and prioritize your research using Shepard's® time-tested editorial analysis and a new generation of navigational tools;

Verify the citation for your case, including case name, jurisdiction, date of decision and all parallel citations.