This legal research guide includes links to the United States Code, IRS publications on taxation, tax websites for all 50 states and the District of Columbia, general purpose tax websites, and resources for tax professionals.

I. Federal Resources

II. Tax Site Compilations

III. State and Local Tax Sites

IV. International and Foreign Tax Resources

V. Accounting Resources

I. Federal Resources

United States Code

The text of the United States Code (U.S.C.) is available online in several locations. Title 26 of the U.S.C. is the Internal Revenue Code.

 

Tax Regulations and Related Materials

  • Code of Federal Regulations (CFR) - Provides current and archival versions of the CFR. See Title 26 for Internal Revenue. From the Government Publishing Office (GPO).

Internal Revenue Service Resources

  • Electronic Reading Room - A complete list of the documents and resources available via the IRS website. Categories are: Published Tax Guidance, Admin Manuals & Instructions, Program Plans & Reports, Non-precedential Rulings & Advice, Training & Reference Materials, and Frequently Requested Documents.
  • IRS Charity Search - Replaces the no-longer published Publication 78: Cumulative List of Organizations Described in Section 170(c) of the Internal Revenue Code.
  • Newsroom - Select e-News Subscriptions to sign up for email alert services from the IRS. Subscribers will be notified by e-mail of new developments or publications. Also includes links for What's Hot, news releases, IRS-The Basics, and IRS Guidance.
  • Forms & Publications - Includes tax forms for current and prior years, instructional ebooks, and publications inaccessible formats, from Braille-ready files to ASL videos.
  • Tax Information for Businesses - Guides contain examination techniques, common and unique industry issues, business practices, industry terminology and other information.
  • IRS Written Determinations - Taxpayer-specific determinations are written memoranda furnished by the IRS National Office in response to requests by taxpayers under published annual guidelines. Includes technical advice memoranda (TAM) and chief counsel advice.
  • Understanding Taxes - An instructional website from the IRS. Includes resources for teachers and students. Based on 2014 tax law.

Other Tax Regulation Resources and Related Materials

  • TAXTIPS4U - Extensive information for taxpayers. Provided by the American Bar Association.
  • Department of the Treasure Press Center - Press releases by date and topic. Good place to look for recently issued documents from the IRS (for example, new IRS notices) that are not yet available in the Internal Revenue Bulletin online.
  • Uncle Fed's Tax BoardTax forms, instructions, and publications back to 1991; provides some forms not available at the IRS site. Not a government site.

 

II. Tax Site Compilations

  • Tax and Accounting Sites Directory - An extensive collection of tax sites arranged by topic, jurisdiction, and type of tax information. Also includes links to applicable IRS publications.
  • Tax World - Provided links to tax information from state, federal, and international taxing authorities on the Internet. Also includes information on tax policy, history, and links to tax databases around the world.

 

III. State and Local Tax Sites

All of the following sites contain extensive information for the researcher, including but not limited to, forms, publications, regulation, laws, revenue rulings and procedures, taxpayer assistance, and information organized by type of tax.

Illinois Tax Sites

 

Cook County and Chicago Tax Sites

 

Other State Tax Sites

 

State Tax Compilations

  • State and Local Tax (Tax and Accounting Sites Directory) - Links for individual states and other tax compilations.

 

IV. International and Foreign Tax Resources

Treaties and Agreements

  • Income Tax Treaties - From the United States Internal Revenue Service (IRS). Texts of treaty with technical explanation if available.
  • Social Security Office of International Programs - The text of has bilateral Social Security agreements between the United States and 26 foreign countries. Also includes information on payment of Social Security benefits while residing outside the United States, nonresident alien tax withholding, and social security programs in other countries.

 

Foreign Tax Sites

  • International Tax - Compilation of foreign tax sites from the Tax and Accounting Sites Directory.

 

Canada

 

United Kingdom

  • GOV.UK - The entry point to UK public sector information on the Internet.

 

International and Foreign Tax Reference Materials

 

V. Accounting Resources

 

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The web sites listed in this guide are for information only and are not endorsed or supported by the Cook County Law Library.

Please independently verify the accuracy and currency of all information. Consult an attorney for legal advice.

Compiled by Jean M. Wenger, Deputy Law Librarian.

Revised October 2017 by David Sanborne.