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Low Income Taxpayer Clinic Guide: Primary Sources

A guide designed to provide resources and tools for law students in the Low Income Tax Clinic.

Primary Sources of Federal Income Tax Law

The Constitution

While its unlikely you will ever cite to it, U.S. Const. art. I, § 8, cl. 1. gives Congress the power to collect taxes. For an interesting article on the limits the Constitution places on Congress' power to write tax laws, and some of the legal challenges that have been made, you can check out: Stephen W. Mazza & Tracy A. Kaye, Restricting the Legislative Power to Tax in the United States, 54 Am. J. Comp. L. 641, Westlaw (2006).

Federal Statutes

Title 26 of the U.S. Code is reserved for federal laws regarding taxes. You'll often hear this part of the Code referred to as the "Internal Revenue Code" or the "I.R.C." If you're hunting for a code section on a specific issue, refer to one of the practice centers or other secondary sources which are organized by topic. Bluebook Rule 12.9.1 allows citations to the Internal Revenue Code to use "I.R.C." rather than "26 U.S.C.," so be aware that these citations are to the same part of the code. The Bluebook: A Uniform System of Citation R. 12.9.1, at 130, (Columbia L. Rev. Ass'n et al. eds. 21st ed. 2020).

One additional thing you should note is how major tax reform can effect the tax code . For instance, the Tax Cuts and Jobs Act of 2017 was a major update to the I.R.C., and any case law or other source which deals with issues before tax year 2018 may have substantially different versions of the code guiding those decisions.

Federal Regulations

The United States Department of the Treasury, which includes the Internal Revenue Service, interprets the Internal Revenue Code by issuing Treasury Regulations. Final versions of these regulations are published in the Federal Register and later codified in Title 26 of the Code Federal Regulations (C.F.R.).  Like the Internal Revenue Code, sections in Title 26 of the C.F.R. can also be referred to as the Treasury Regulations and will be cited to as "Treas. Reg". The Bluebook: A Uniform System of Citation tbl.T.1.2, at 235-26 (Columbia L. Rev. Ass'n et al. eds. 21st ed. 2020). Unlike some areas of the C.F.R., the regulations on tax generally correspond with the section numbers listed in the U.S. Code. For instance, to find regulations which interpret I.R.C. § 162, which covers trade and business expenses, you would look to Treas. Reg. § 1.162-1, 2, 3 . . . etc. Note that the first number in the C.F.R. section corresponds to its "Part" in the C.F.R.. Regulations pertaining to tax procedure are found in Part 301. Thus, the regulation which interprets the general statute of limitations on actions for assessments and collections of  tax returns, I.R.C. § 6651(a), is found in Treas. Reg. § 301.6651(a)-1.

Case Law

Case law on federal income tax issues usually comes from multiple sources: the federal court system, including the Supreme Court, Circuit, and District Courts and the United States Tax Court. These courts interpret the laws written by Congress and the regulations written by the Treasury Department.

Finding Sources

Official Sources

The official United States Code is available at https://www.govinfo.gov/app/collection/uscode.

  • You can find the Internal Revenue Code in Title 26. Statutes relating to tax procedure can be found in Subtitle F – Procedure and Administration, I.R.C. §§ 6001 – 7874. You can navigate through the code using the site’s drop-down menus and viewing the table of contents, however you may find it easier to find relevant code sections by using the practice centers or other secondary sources.

Annotated Statutes

Westlaw, LexisNexis, and Bloomberg Law each have annotated versions of the Internal Revenue Code. You can use these sources to find major decisions, cases which cite to the code, amendments, prior versions, and even legislative history. 

Free Sources

Cornell's Legal Information Institute maintains a free online version of the U.S. Code. Here you can look at the text of the statute along with editorial notes, such as references and amendments.  

Tax Notes also offers a free online version of the Internal Revenue Code in their free resources suite.

Official Regulations

The official Code of Federal Regulations can be found www.govinfo.gov/app/collection/cfr.

  • Like the U.S. Code, you can find regulations pertaining to tax in Title 26 of the C.F.R..  Regulations pertaining to tax procedure are found in Subchapter F – Procedure and Administration. The compilation is updated annually on a staggered basis, and for instance, Title 26 is not available in the 2022 version, and is instead found in the 2021 dropdown menu. Note that not all sections of the C.F.R. are available in each “year’s” dropdown menu (even if it does contain Title 26), and if you are using this resource, you may have to navigate to a different year.

The official version of the Federal Register can be found online at https://www.govinfo.gov/app/collection/fr.

  • The Federal Register is published every weekday, save for government holidays, and later compiled and printed by the Office of the Federal Register and printed annually.  Each publication has a table of contents which is organized by agency name, a "Rules and Regulations" section where you can final rules and regulations which have legal effect, a "Proposed Rules" section which is used to provide public notice of upcoming suggested changes, a "Notice" section which gives notice of upcoming hearings and investigations, a "Presidential Documents" section which contains documents signed by the President, and more.
  • You can also check out https://www.federalregister.gov/ to search for federal register documents, although this is not considered an official source.

Commercially Available Regulations

Westlaw, Lexis, and Bloomberg also provide commercial versions of the C.F.R., but they are not annotated like their statutory contemporaries. You can also use Westlaw and Lexis to search for documents published in the Federal Register, and if you are using Lexis+, you can browse through the Federal Register by year in its dropdown menus. 

Free Sources

The e-CFR, while not official, is free resource you can use to locate regulations. It’s much easier to navigate around in than the official online version, and is “complete” in the sense that you do not have to hunt around for regulations which might be “missing” in a year that you are browsing.  

Cornell’s Legal Information Institute also maintains a free online version of the C.F.R..

You can also find a free online version of the Treasury Regulations in Tax Notes' free research suite.

 

When hunting for relevant case law, you want to keep in mind that the sources come from the federal courts. If you’re using a commercial database like Westlaw, Lexis, or Bloomberg, you can easily limit the jurisdictions to “All Federal,” and uninclude state jurisdictions.

To generate relevant key words, look at the language that is used in the practice centers for your taxpayer’s issues and the relevant statute numbers. By combining these phrases, keywords, and statute numbers, you can put together natural or Boolean searches to find cases which are relevant to your taxpayer’s issue.

If you are still having trouble finding good case law, look to cases which are cited in the practice centers, secondary sources, or annotated statutes.

If you do not have access to any of the subscription services, Tax Notes maintains a database of tax cases which you can access for free.

An example of using an advanced search in Westlaw.

If you find your tax issue is in an area of law that is not well defined or ambiguous, you can look for answers in the legislative history. The background and events leading up to the passing of a statute may provide insight into what Congress’s intent was. Much of this information is available online. For a helpful guide on using legislative history in federal tax matters, you can use The Blue Book, Portfolio 100-3d, Bloomberg Law.

  • Congress.gov
    • Congress.gov lets you track bills and events from the current Congress and back until 1973 which should cover the current form of the Internal Revenue Code of 1986.  The link above will take you to a search which has been curated to find bills related to taxation and the related reports, statements, and documents. You can further refine the filters or search the relevant public law that was codified.
  • The Joint Committee on Taxation’s Blue Book
    • The Joint Committee on Taxation (JTC), is a nonpartisan committee in Congress. At the end of each congressional session, the JTC will prepare a document, a “Blue Book” which provides explanations of the enacted tax legislation. While these documents are not technically legislative history, they are often considered when determining legislative intent. The Blue Books are organized chronologically by when the legislation was passed. You can find them in .pdf form  in the link to the official JCT website above or use one of the following commercial sources:
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