Because the tax code is ever-changing and because of the large quantity of primary and secondary material available, online research is an important research strategy. Online research often has the advantage of being updated frequently and linking related documents so the user need not use multiple print sources.
Although Westlaw and Lexis are all-around legal research systems, they also contain extensive tax-related content as part of their research systems. In addition, the Lois L. Biro Law Library also subscribes to Checkpoint, which offers extensive coverage of primary, secondary, and practice-oriented tax material. Checkpoint can be accessed through links in the Louis L. Biro Library web pages.
| Westlaw (Database Name) | Lexis (Database Name) | Checkpoint Edge (Directory Name) | |
|---|---|---|---|
| Tax Code | FFTX-USCA | FEDTAX/CODE | Internal Revenue Code |
| Legislative Histories | FTX-LH | FEDTAX/LEGIS | Legislation (selected histories only) |
| Treasury Regulations | FTX-REG | FEDTAX/ALLREG | Federal Tax Regulations |
| Revenue Rulings | FTX-RR | FEDTAX/CB | Revenue Rulings |
| Federal Court Cases | FTX-CS | FEDTAX/CASES | American Federal Tax Reporter |
| Tax Court cases (Regular & Memorandum) | FTX-TCT | FEDTAX/TX | Tax Court Decisions |
The internet can be a fertile ground for finding current awareness and primary tax legal materials. Sites are ever-changing, so periodic searches on major internet search engines can keep researchers apprised of new sites. Below are selected sites related to tax law.