For help interpreting or applying the statutory language of the Code it is sometimes helpful to examine the legislative history of the Code.
- Walter E. Barton, Carroll Wright Browning & Gersham Goldstein, Barton's Federal Tax Laws Correlated: The Federal Income, Estate, and Gift Tax Laws, from the Revenue Act of 1913 to the Internal Revenue Code of 1954, as amended. KF6335.A3 1968 - 10th Floor. Also available via HeinOnline. This set traces and provides legislative history references for tax provisions from 1913 to 1969.
- Bernard D. Reams, Larry M. Sewell & Margaret A. Goldblatt, A Guide and Analytical Index to The Internal Revenue Acts of The United States, 1909-1950:Legislative Histories, Laws, and Administrative Documents. KF6276 1979 - 10th Floor. Also available via HeinOnline. This index lists older tax acts and the documents making up their legislative histories.
- Seidman's Legislative History of Federal Income and Excess Profits Tax Laws. KF6355.8 1954 - 10th Floor. Also available via HeinOnline. This set traces the legislative history of tax laws and includes relevant congressional documents from 1939-1953. A companion set covers the period 1861-1938.
- The Congressional Joint Committee on Taxation issues reports histories, and other publications on important tax legislation. These documents are available from 1920 to the current year on the Committee web page.
- Tax Management, Primary Sources: Series V. KF6365.T38 - 10th Floor. These volumes provide legislative histories of laws from 1987 to 2007.
- Westlaw, Lexis, and Checkpoint all have various tax legislative history materials.
