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Federal Income Tax Guide: Statutes/Court Rules

Statutes

The Internal Revenue Code is found at Title 26 of the United States Code and contains all statutes covering income, estate and gift, excise, and employment tax.

The print version of the United States Code (U.S. Government Printing Office) is the official government publication.  A new edition is published every six years with supplements issued  in the intervening years.

The following publications reproduce the Code, include case summaries and other research references, and are updated more frequently than the official version:

Standard Federal Tax Reporter:  Available online from any campus computer.  Includes the text of the Code, regulations, annotations, explanations, and a Citator. Marquette Law Library has 1928-2015 binders in Archives. 

United States Code Annotated and the United States Code Service include all 54 Titles of the U.S. Code and are arranged by Title number.  Also included are historical notes and cross references.  The print version is updated annually with cumulative pocket supplements.

Tax Court Rules

The United States Tax Court Rules of Practice and Procedure include 34 Titles and are freely available for download.

Featured Eresources

Guide to Law Online: United States Law, from the Law Library of Congress. 

Includes the U.S. Statutes at Large, and current and prior versions of the United States Code.

Need Help?

Reference librarians are available to assist you. 

In Person:  1st Floor, Reference

Phone:       414-288-3837

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This guide was prepared by

Julia Jaet