Skip to Main Content
It looks like you're using Internet Explorer 11 or older. This website works best with modern browsers such as the latest versions of Chrome, Firefox, Safari, and Edge. If you continue with this browser, you may see unexpected results.
site header image

AC 301: Introduction to Taxation

Taxation Databases

For tax memos, your research will typically include a combination of three types of resources:

1. Internal Revenue Codes - These are the tax laws determined by legislative acts of Congress.

2. Tax Regulations  - These are the Treasury Department's interpretation of the laws. Some are temporary and others are not. They are all published online in The Federal Registry. But you can more easily search them in CCH.

3. Tax Cases - These are legal proceedings from the judiciary regarding challenges or violations of tax laws.

Quality Newspaper Databases