These resources will help you get started with your research.
1. Federal Tax Coordinator – (RIA Checkpoint)
2. American Jurisprudence – Federal Taxation (Westlaw)
The Internal Revenue Service (IRS), a bureau within the Treasury, performs the function of implementing tax laws by issuing numerous types of documents for both interpreting the Code and enforcing the law. These documents range from regulations to letters commenting on specific transactions.
Three different types of regulations: Proposed, Temporary, and Final. In citations to temporary and final regulations the number after the decimal point corresponds to the Code section related to the regulation (e.g., Treas. Reg. §1.112-1 relates to §112 of the Code.)
All three types of regulations are also available in Westlaw, LexisNexis, and RIA Checkpoint
Internal Revenue Service Bulletins - administrative interpretations of the Code. Can be found in Westlaw, LexisNexis, and on the IRS web site.
Income tax litigation begins in one of three forums:
Finding text of judicial opinions in tax cases: