One of the leading online tools for tax research is the BNA Tax and Accounting Center, available through the Law Library. The researcher can access the text of the tax code and court cases, text of IRS proposed and finalized regulations, Treasury Decisions, and other IRS materials. To make clear what can be confusing, expert commentary is provided. The BNA Tax and Accounting Center is frequently updated with news about the latest developments in federal and state taxation.
A signature feature of the BNA Tax and Accounting Center is the U.S. Income Portfolios and the Estates, Gifts and Trusts Portfolios. These portfolios cover a broad range of federal and state taxation issues from the simple (what is allowable income or a deduction) to the complex (everything else!). Generally, contents of the portfolio include legislative history of the pertinent IRS code section(s), discussion of the topic, bibliography of primary and secondary authorities (e.g. law review articles), and working papers consisting of government reports and worksheets.
Search for a portfolio by keyword, topic in the indexes to the portfolios, or by IRC section.
For help in using the BNA Tax and Accounting Center, ask the Librarian on duty at the Reference Desk.