LibGuides: Taxation: Home

►Library Databases

Accounting, Tax & Banking Collection This link opens in a new window
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This database brings together global scholarly journals with other key resources for access to reliable information in this continuously evolving area of study. Quickly locate precise results from sources ranging from current news to professional and academic journal articles covering the trends and history influencing important accounting, tax, banking, and financial issues of the day.
Checkpoint (RIA) This link opens in a new window
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Use this database to locate federal tax information such as: federal tax cases; federal codes & regulations; IRS publications; etc. There is a 35 person user limit.

►More Information

Primary Sources: The documents from which tax law originates, including the Internal Revenue Code, Treasury regulations, case law, IRS guidance, etc.¹
Secondary Sources: A documents that explains, analyzes or interprets a primary sources but is not a primary source itself. (A journal article is a good example.)²

¹https://guides.loc.gov/tax-law/primary-sources

²https://law.gwu.libguides.com/c.php?g=520661&p=4914401

►Publications

ABA Tax Times (1981-2019)
Publication of the American Bar Association; full-text available through 2019
ABA Tax Times (2015-current)
Publication of the American Bar Association; full-text available from October 2015 to the current date
Annual Tax Conference (1955-2021)
Conference papers from the annual William and Mary Tax Conference
The Tax Lawyer (1967-2018)
The Tax Lawyer (2005-current)
"A peer-reviewed tax law journal, published quarterly, the Tax Lawyer endeavors to provide scholarly articles by notable tax attorneys and professors."

►Publications

The Tax Magazine (1938-2019)
The Tax Magazine (1993-current)
"The Tax Magazine is published monthly and provides its readers with cogent, innovative and practice-oriented analyses of federal, state and international tax issues."
Tax Law Review (1945-current)
"A faculty-edited journal, the Tax Law Review publishes articles and essays by leading legal academics and practitioners as well as noted economists."
Virginia Tax Review (1981-current)
"The Virginia Tax Review is one of the oldest student-run law journals at the University of Virginia, and the only journal to deal exclusively with tax and corporate topics."

►Database Guidance (choose a tab below)

Accounting, Tax & Banking: Explained
Checkpoint: Explained

Here is the typical results screen for a search in Accounting, Tax & Banking Collection. You see the title of each result, as well as the author's name (if any), the name of the publication where the article was published, and additional information like volume, issue, and page numbers.

Each result is also categorized under a specific type of publication, or source, like scholarly journal, trade journal, newspaper, magazine, etc.

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After you choose and click a result, here is the article view. You see that the full-text of the article is front and center, in this case it's the PDF version of the article. (Remember, you're always looking for the full-text of the article.)

In the top right corner, you have additional options, including a 'Cite' feature that will allow you to generate a citation for this article using the various formats (APA, MLA, etc.). Always double-check your citations as they may not always be correct.

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Here is the results screen for a search done in Checkpoint. It's important to take note of the 'Content Type' options in the top right corner. Primary source materials, for example, would be materials originating from the U.S. government, either Internal Revenue Code itself, or other documents such as Treasury regulations or IRS rulings.

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When viewing a search result, the name of the document will appear near the top. For our example, we are viewing a 'Final, Temporary & Proposed Treasury Regulations', specifically Reg §1.274-10 Special rules for aircraft used for entertainment. This information would be used to cite the document. (The letters 'RIA' are simply a trademark of the database company that compiles these documents, Thomson Reuters, and are not part of the document itself.)

The full text of the document is below. As you scroll larger documents, you will see images of a compass on the left. Hovering over those images will inform you of the particular section/sub-section of the code that you are currently viewing.

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Additional help:

Introduction to Checkpoint for Tax Law Research (video from UNC Libraries)
Checkpoint Accounting/Tax Database How To for Federal Tax Law Analysis (video from Colo. St. University)