Federal Income Tax Law : A Legal Research Guide by Christopher C. DykesCall Number: KF241.T38 E95 2021
ISBN: 9780837741529
Publication Date: Getzville, New York : William S. Hein & Co., Inc., 2021
Federal income tax is an important area of the legal field, because it is intertwined with other areas of law, including domestic law, estate planning, bankruptcy, international law, and criminal law. This research guide provides an overview of the vital primary and secondary sources both in print and online. It 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 involve practice guides, legal encyclopedias, hornbooks, treatises, nutshells, portfolios, handbooks, and dictionaries, are also discussed. The legislative history of tax statutes is also explained, including the legislative process, various documents produced, their authority, and their sources. Due to the complexity involved in this area, anyone training to be an accountant or attorney, as well as information professionals, regardless of library setting, need to be knowledgeable about sources of tax law and how to conduct tax research.--Publisher