How to Find
Federal Tax Information
Search Loose-Leaf Tax Services Standard Federal Tax Reporter (CCH)
Loose-leaf includes Taxes on Parade for
the most recent developments.
Online - CCH Tax Research Network
= Find it Online
Federal Tax Guidebook (Matthew Bender)
(Formerly known as Federal Income,
Gift & Estate Taxation, Rabkin &
Johnson)
United States Tax Reporter (RIA)
Federal Estate and Gift Tax Reporter (CCH)
Federal Tax Coordinator 2d (RIA)
Tax Action Coordinator (RIA)
Online - CCH Tax
All services are in the 4th floor Tax Section
Research Network
BNA Tax Management Portfolio Series
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U. S. Income Portfolios
Estates, Gifts and Trusts Portfolios
Portfolio Index Volume
Weekly Report
Tax Management Memorandum
Estates, Gifts and Trusts Journal
Got Questions? Contact YOUR accounting librarian:
Meredith Futral mfutral@clemson.edu 656‐6373 Find Case Law
American Federal Tax Reports (RIA)
1924-1957
1st Series (Cited as AFTR)
nd
2 Series (Cited as AFTR 2d) 1958 - latest
Text of federal and state court decisions
pertaining to federal tax laws
Print - Tax Section (4th Floor)
Online – Lexis Nexis
Citator (formerly Federal Tax Service &
Federal Taxes Citator)
First Series: Citations to all decisions
from the beginning of federal taxation
through July 29, 1954
Second Series: 1954 – latest
Print – Tax Section (4th Floor)
Tax Court Reports (Cited as TC) 1942-latest
Regular decisions of the U.S. Tax Court;
Earlier decisions were published as
Board of Tax Appeals Reports
(Cited as BTA) 1924-1942
Print – Federal Documents JU 11.7
(3rd Floor)
Online – Lexis Nexis
U. S. Tax Cases (CCH)
(Cited as USTC) 1913 – latest
Text of federal court decisions (U.S.
District Courts, U.S. Court of Claims,
U.S. Courts of Appeals, and U.S.
Supreme Court) and landmark state
court decisions dealing with federal
taxation.
Print – Tax Section (4th Floor)
Online – CCH Tax Research
Federal Reporter 2nd Series (West)
(Cited as F2d) v. 191-195-197-597 (19521979)
Federal Supplement (West)
(Cited as FSupp) v. 614 – v. 999 (19851998)
Federal Supplement 2nd Series (West)
United States Supreme Court Digest 1794-latest
(Cited as FSupp 2d) v. 1-16
The word index can be used to find citations
Compilations of selected cases decided
to Supreme Court cases reported in the
in the lower federal courts, including the
United States Reports
U.S. Court of Appeals and U.S. Courts
Print – Reference KF101.1 U55 (4th Floor)
of Claims
Print – Off-Campus Storage
KF105 .F432 and KF120 .F42
United States Statutes at Large 1893-latest
Chronological arrangement of laws for
West’s South Eastern Reporter 2nd Series
every session of Congress
(Cited as SE2d) 1939-latest
st
Print – KF50 .U5 (1 Floor)
Compilation of cases argued and
Online – HeinOnline
determined in the courts of SC, NC,
GA, VA, & WV
Print – KF135 .S6 (1st Floor)
Online – Lexis Nexis
United States Reports (Cited as US) 1760-latest
Cases decided by the U.S. Supreme Court
Print – KF101 .A212 (1st Floor)
Online – HeinOnline (U.S. Supreme
Court Library) or Lexis Nexis
Find Rulings & Regulations
Code of Federal Regulations
(Cited as CFR)
Compilation of federal agency regulations
presently in effect; IRS Regulations are in
CFR 26
Print – Reference KF70 .A3 (4th Floor)
Online –
http://www.gpoaccess.gov/cfr/index.html
or Lexis Nexis or HeinOnline
Federal Register
(Cited as FR)
Daily compilation of federal regulations,
rules, and orders in the order of issue.
See entries for “Internal Revenue” or
“Treasury”
Print – Federal Documents AE 2.106:
(3rd Floor)
Online –
http://www.gpoaccess.gov/fr/index.html
or HeinOnline or Lexis Nexis
Letter Rulings
Online – CCH Tax Research Network
or Lexis Nexis
Cumulative Bulletin
(Cited as CB)
A consolidation of items of a permanent
nature from the IRB
Print – Federal Documents T 22.25:
(3rd Floor)
Online – Lexis Nexis
Bulletin Index-Digest System 1953-1993
A finding aid to the Cumulative Bulletin;
the volumes are arranged by topic
Print – Federal Documents T 22.25/5
(3rd Floor)
Internal Revenue Bulletin
(Cited as IRB)
Weekly; Discarded as Cumulative
Bulletins are received
IRB announces official rulings and
procedures of the IRS and includes
Revenue Rulings, Revenue Procedures,
Treasury Decisions, etc.
Print – Federal Documents T 22.23:
Online – Lexis Nexis
Find Codes
Internal Revenue Code (Cited as IRC)
Print – in the loose-leaf tax services (Standard Federal Tax Reporter or United States
Tax Reporter) or the United States Code listed below (4th Floor)
Online – CCH Tax Research Network or Lexis Nexis
United States Code (Cited as USC)
Compilation of laws in force at the time of publication; The Internal Revenue Code (IRC)
is in Title 26
Print – Reference KF62 .A2 (4th Floor)
Online – http://www.gpoaccess.gov/uscode/index.html
or Lexis Nexis
Find Memorandum Decisions
Tax Court Memorandum Decisions (CCH)
(Cited as TCM) 1942-latest
Text of all Memorandum Decisions of the U.S. Tax Court on the subject of federal taxation
Print – Tax Section (4th Floor)
Online – CCH Tax Research Network
T C Memorandum Decisions
(Cited as TCM) 1983-1990
Volumes 52-59
Federal Documents Microfiche
JU 11.7/2: (3rd Floor)
Tax Court Memo
(Cited as TC Memo)
Copies of individual tax court memoranda beginning with 1981-1
Federal Documents Microfiche
JU 11.7/2:(date-memo#) (3rd Floor)
Legal Encyclopedia
Corpus Juris Secundum (Cited as CJS)
Arranged alphabetically by legal terms or topics (v. 47A and 47B are Internal Revenue; v. 84
and 85 are Taxation). A useful finding aid for court cases related to topics covered.
Print – KF154 .C6 (1st Floor)
Alphabetical Listing of All Sources
Title
Call Number
st
American Federal Tax Reports1
and 2nd Series (RIA)
BNA Tax Management Portfolio
Series
Bulletin Index-Digest System
Citator 2nd Series
Code of Federal Regulations
Cumulative Bulletin
Federal Estate and Gift Tax
Reporter (CCH)
Federal Register
Federal Reporter 2nd Series
(West)
Federal Supplement (West)
Federal Supplement 2nd Series
(West)
Federal Tax Coordinator 2d (RIA)
Federal Taxes Citator 2nd Series
Federal Tax Guidebook (Matthew
Bender)
Federal Tax Service
Internal Revenue Bulletin
Internal Revenue Code
Letter Rulings
Standard Federal Tax Reporter
(CCH)
Tax Action Coordinator
Tax Court Memo
Tax Court Memorandum
Decisions
Tax Court Reports
T C Memorandum Decisions
United States Code
United States Reports
United States Statutes at Large
United States Supreme Court
Digest
United States Tax Reporter (RIA)
U. S. Tax Cases (CCH)
West’s South Eastern Reporter 2nd
Series
Location
th
HJ3252 .P92a
4 floor Tax Section & Online
KF6272 .B555
4th floor Tax Section
T 22.25/5:
HJ3252 .P92c
KF70 .A3
T 22.23:
KF6571.A8 F4
3rd Floor
4th floor Tax Section
4th floor Tax Section & Online
3rd floor & Online
4th floor Tax Section
AE 2.106:
KF105 .F432
3rd floor & Online
Off-Campus Storage
KF120 .F42
KF120 .F42
Off-Campus Storage
Off-Campus Storage
KF6285 .R47
HJ3252 .P92c
KF6335 .R3
4th floor Tax Section
4th floor Tax Section
4th floor Tax Section
HJ3252 .P92c
T 22.23:
HJ3252 .P92 or
KF6365 .C66
4th floor Tax Section
3rd floor & Online
4th floor Tax Section, Reference
& Online
Online
4th floor Tax Section
KF6365 .C66
KF6365 .T39
4th floor Tax Section
JU 11.7/2:(Date-memo#) 3rd Floor Microfiche
KF6280 .A24
4th floor Tax Section & Online
JU 11.7
JU 11.7/2:
REF KF62 .A2
KF101 .A212
KF50 .U5
REF KF 101.1 U55
3rd Floor & Online
3rd Floor Microfiche
4th floor Reference & Online
1st floor & Online
1st floor & Online
4th floor Reference
HJ3252 .P92
KF6280 .A25
KF 135 .S6
4th floor Tax Section
4th floor Tax Section & Online
1st floor & Online
mf 9/30/08