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Chapter 7 Copyright ©2006 Thomson South-Western, Mason, Ohio William A. Raabe, Gerald E. Whittenburg, & Debra L. Sanders Legal Services and Internet Sites
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Tax Analysts A nonprofit entity organized to provide literary forums for the discussion of taxation Federal Research Library –Basic service – many primary sources –Editorial service called “Federal Tax Baedeker” –Complete service contains PLR’s, FSA’s, etc. Keyword and citation searches can be used State Research Library available OneDisc: CD-ROM and DVD versions
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Tax Analysts Influential set of newsletters that provide analysis & explanations of the law : –Tax Notes Today (TNT) Updated continuously throughout the day –Tax Notes (weekly) –State Tax Today –Worldwide Tax Daily –Others http://www.taxanalysts.com
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Mertens Service Mertens Law of Federal Income Taxation –Published by West Group –Available on CD-ROM or through Westlaw Three main components 1. Mertens Treatise – a comprehensive topical service 2. Mertens Rulings – the Cumulative Bulletin 3. Mertens Current Tax Highlights – current developments
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Mertens Service Includes Code Commentary –Contextual explanation of Code “Snapshot” version of prior years’ Code, Regs, & Rulings Very useful - facilitates analysis of evolution of a law
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Mertens Footnotes
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Bittker and Lokken Service Federal Taxation of Income, Estates & Gifts –Published by Warren, Gorham & Lamont An affiliate of West Less comprehensive (5 volumes) & more conceptual than other services Considered to be a leading tax authority Good starting point to obtain an initial grasp of a topic
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BNA Portfolios (1 of 3) BNA Tax Management Portfolios Bureau of National Affairs –Over 400 portfolios divided into 4 series: U.S. Income Tax Estates, Gifts, and Trusts Foreign Income State –Quite vast but not truly comprehensive –Favorite research tool of many practitioners
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BNA Portfolios (2 of 3) Tax Management Portfolios (continued) –Each contains: Brief overview Table of contents Detailed Analysis –Comprehensive examination of a topic Working Papers –Includes primary sources & filled-in tax forms Bibliography and References –Contains extensive listing of primary & secondary sources
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BNA Portfolios (3 of 3) News Reports –BNA Daily Tax Report (DTR) –TaxCore Web-based Full-text primary sources –Federal, state and local –Weekly Report More in-depth than the DTR http://www.bnatax.com
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Internet Sites Most primary tax source documents are accessible free of charge The Federal Government has numerous sites (see next slide) One useful site with many tax links is: http://www.taxsites.com http://www.taxsites.com
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Selected Primary Source Internet Sites
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Web Sites for Commercial Tax Services
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