Federal Tax Research

This research guide provides a basic framework for researching federal tax law.  The guide highlights the major tax sources and offers tips for starting your research.  

The scope of this guide is "federal taxation" and does not cover international/foreign tax research, nor does it cover state and local tax law research.  The appropriate starting place for your tax research depends on the nature of the the problem and what facts you have to work with.

Suggestion: Browse the following tax research guides to familiarize yourself with the primary and secondary sources.