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Guide to Online Secondary Sources: Tax Law

Guide to Secondary Legal Resources on Lexis and Westlaw

Tax Law (see also: --Business and Nonprofit Entities; --Estate Planning (including Wills and Trusts) and Probate; --International Trade/Investment Law; --Real Estate / Property Law; --Retirement Plans; --Securities Regulation)

 

Title   Author(s) or Editor(s) Publisher

Coverage

 

U.S. Federal - General

 

 

 

 

Federal Tax Coordinator 2d (Thomson Reuters Checkpoint) (Westlaw)   Publisher's Editorial Staff Thomson Reuters (formerly RIA)

All types of federal tax and taxpayers

Complete Analysis of the Tax Acts (Westlaw)   Publisher's Editorial Staff Thomson Reuters (formerly RIA)

Major tax acts (1996-present)

Federal Taxation of Income, Estates & Gifts (Westlaw) (also Law Library Closed Reserve KF6335 .B63)   Boris I Bittker & Lawrence Lokken Thomson Reuters Covers the estate, gift and generation-skipping transfer tax as well as income taxation of estates and trusts
Federal Income, Gift and Estate Taxation (Lexis)  

Jacob Rabkin and Mark H. Johnson

Matthew Bender & Co. Covers individual, corporate, partnership, estate, and gift taxation and procedure (federal)
Federal Tax Guidebook (Rabkin & Johnson) (Lexis)   Alan Prigal et al. Matthew Bender & Co.  
Lexis IRC (Internal Revenue Code) Explanations (Lexis)  

Cherie Hennig and Gerald Levinson

Matthew Bender & Co. Explanations of 1,360 key Internal Revenue Code Sections
Lexis Tax Advisor - Federal Topical (Lexis)     Matthew Bender & Co. and Kleinrock Publishing Federal and some international (relating to U.S. federal income tax)
Federal Tax Valuation (Westlaw)   John A. Bogdanski Thomson Reuters Valuation of property for federal tax purposes
         
U.S. Federal (primarily) - Income



 

 

 

 

Mertens Law of Federal Income Taxation (Westlaw)   Jacob Mertens et al. Thomson Reuters

All types of income and taxpayers

Federal Taxation of Income, Estates & Gifts (Westlaw) (also Law Library Closed Reserve KF6335 .B63)   Boris I. Bittker & Lawrence Lokken Thomson Reuters

All types of income and taxpayers

Federal Income Taxation of Individuals (Westlaw) (also Law Library Closed Reserve KF6369 .B57)   Boris I. Bittker, Martin J. McMahon, & Lawrence A. Zelenak Thomson Reuters

All types of individual income

Federal Taxation of Employee Compensation (Westlaw)   Boris I. Bittker & Lawrence Lokken Thomson Reuters

Tax implications on both employers and employees of pensions and other retirement plans/accounts, stock options, and employee fringe benefits

Federal Income Taxation of Passive Activities  (Westlaw)

  Michael K. Carnevale, Deborah Harrington, & Amy L. Sutton Thomson Reuters

All types of taxpayers

Federal Income Taxation of Intellectual Properties & Intangible Assets (Westlaw)   Philip F. Postlewaite, David L. Cameron, & Thomas Kittle-Kamp Thomson Reuters  
Principles of Financial Derivatives: U.S. & International Taxation (Westlaw)   Steven D. Conlon & Vincent M. Aquilino Thomson Reuters Also covers selected foreign countries
Pond: Personal Financial Planning Handbook (see Chapter 10) (Westlaw)   Jonathan D. Pond Thomson Reuters  
         

U.S Federal (primarily) - Business and Nonprofit Entities

       
Federal Income Taxation of Corporations & Shareholders (Westlaw) (also Law Library Closed Reserve KF6464 .B62)   Boris I. Bittker & James S. Eustice Thomson Reuters

Includes coverage of affiliated, foreign, and S corporations

Federal Income Taxation of Corporations Filing Consolidated Returns (Lexis)   Jerred G. Blanchard, Jr. et al. Matthew Bender & Co. U.S. Federal Internal Revenue Code sections 1501 - 1504 and 1552
Tax Planning For Corporations and Shareholders (Lexis)   Zolman Cavitch, Matthew P. Cavitch, and Kara Kraman Matthew Bender & Co. Some coverage of foreign tax planning and states' power to tax corporations, 
Partnership Taxation (Westlaw)   Arthur B. Willis, Philip F. Postlewaite, and Jennifer H. Alexander Thomson Reuters

Covers both domestic and international partnerships

Federal Taxation of Partnerships & Partners (Westlaw) (also Law Library Closed Reserve KF6452 .M26)   William S. McKee, William F. Nelson & Robert L. Whitmire Thomson Reuters  
Tax Planning for Partners, Partnerships, and LLCs (Lexis)   Jerold A. Friedland Matthew Bender & Co. Internal Revenue Code, related regulations and rulings, and court cases. Includes sample forms.
Limited Liability Companies: Tax and Business Law (Westlaw   Carter G. Bishop & Daniel S. Kleinberger Thomson Reuters

Some state law coverage

Compares LLCs to other types of entities (C and S corporations and general and limited partnerships)

Subchapter S Taxation (Westlaw) (also Law Library Closed Reserve KF6491 .G7)

 

  William R. Christian & Irving M. Grant Thomson Reuters

Compares S corporations to other types of business entities

Federal Income Taxation of S Corporations (Westlaw) (also Law Library Closed Reserve KF6491.A6 E9)   James S. Eustice, Joel D. Kuntz, & John A. Bogdanski Thomson Reuters  
S Corporations: Federal Taxation (Westlaw)   Richard D. Blau, Bruce N. Lemons, and Thomas P. Rohman Thomson Reuters

Compares S corporations to other types of business entities

Provides legislative history materials related to S corporations

S Corporation Answer Book (Westlaw)   Michael Kosnitzky, Keith J. Blum and Sydney S. Traum Wolters Kluwer Law & Business

Some coverage of related U.S. state tax law

Also briefly discusses other types of business entities
The S Corporation Handbook (Westlaw)   Peter M. Fass and Barbara S. Gerrard Thomson Reuters

Some coverage of related U.S. state tax and securities law

Also compares S corporations to C corporations and partnerships

Tax Planning for S Corporations (Lexis)   Richard B. Robinson et al. Matthew Bender & Co. Mostly federal tax law with some discussion of non-tax advantages of operating as an LLC for state law purposes
Federal Taxation of Close Corporations (Westlaw   Edwin T. Hood and John J. Mylan Thomson Reuters

Includes coverage of S corporations and the use of multiple corporations for one's business(es) 

Taxation of Hospitals and Health Care Organizations (Lexis)   Douglas M. Mancino and Ofer Lion Matthew Bender & Co. U.S. federal
Taxation of Exempt Organizations (Westlaw) (also Law Library Closed Reserve KF6449 .H45   Frances R. Hill & Douglas M. Mancino Thomson Reuters

Includes coverage of foreign organizations as well as U.S. organizations with operations abroad

Planning Tax-Exempt Organizations (Lexis)   Robert J. Desiderio  Matthew Bender & Co. Obtaining and maintaining an entity's tax-exempt status under IRC Section 501
Bender's Payroll Tax Guide (Lexis)   Dennis Lassila and Bob Kilpatrick Matthew Bender & Co. Primarily federal with some coverage of the relationship between state income taxes and state unemployment taxes with federal law.
         
U.S. Federal (primarily) - Estates (Estate Planning), Trusts, Gifts, Retirement Plans        
Estate, Gift, Trust, and Fiduciary Tax Returns: Planning and Preparation (Westlaw)   Jeffrey A. Baskies Thomson Reuters

Covers the estate, gift and generation-skipping transfer tax as well as income taxation of estates and trusts

Federal Estate & Gift Taxation (Westlaw   Dale S. Adams et al. Thomson Reuters

Some coverage of U.S. tax treaties

Focuses on the estate and gift tax and generation-skipping transfer tax

Handling Federal Estate and Gift Taxes Revised 6th (Westlaw) (also Law Library Closed Reserve KF6572 .H31)   Myron Kove and James M. Kosakow Thomson Reuters

Includes some discussion of state disclaimer statutes

Focuses on the estate and gift tax and generation-skipping transfer tax

Federal Income Taxation of Estates & Trusts (Westlaw) (also Law Library Closed Reserve KF6572 .L26)   Howard Zaritsky, Norman Lane, and Robert T. Danforth Thomson Reuters

Focuses on income taxation of estates and trusts (with some discussion of the estate, gift, and generation-skipping transfer tax)

How to Save Time & Taxes Preparing Fiduciary Income Tax Returns (Lexis)   Stowell Rounds and Joseph J. O’Connell Matthew Bender & Co. Focus on federal income taxation of trusts and estates with summary of each state's fiduciary income tax rules
Federal Taxation of Trusts, Grantors & Beneficiaries (Westlaw)   John L. Peschel & Edward D. Spurgeon Thomson Reuters

Covers income taxation of trusts, grantors, and beneficiaries, generation-skipping transfer taxes, as well as estate and gift tax issues related to trusts

Estate Planning Law & Taxation (Westlaw)   David Westfall & George Mair Thomson Reuters

Includes some discussion of state tax law

Discuses the income, gift, estate, and generation-skipping transfer tax implications of different estate planning techniques

Tax Planning for Retirees (Lexis)   Vorris J. Blankenship Matthew Bender & Co. Some coverage of retirement benefits for foreign retirees, state community property laws, and state or local government plans
Bender's Federal Income Taxation of Retirement Plans (Lexis)   Alvin D. Lurie Matthew Bender & Co.  
         
U.S. Federal (primarily) - Real Estate Transactions        
Federal Income Taxation of Real Estate (Westlaw) (also Law Library Closed Reserve KF6428.R3 R6)   Gerald J. Robinson Thomson Reuters

Covers ownership, sales and leases of residential and commercial property

Federal Taxes Affecting Real Estate (Lexis)   Thomas V. Glynn Matthew Bender & Co. Some coverage of foreign investments
Tax Aspects of Real Estate Investments (Westlaw)   Peter M. Fass et al. Thomson Reuters

Covers a variety of forms of ownership; also covers foreign investments in the U.S.

Tax Planning for Real Estate Transactions (Westlaw)   Stefan F. Tucker, Susan T. Edlavitch, and Brian J. O'Connor Thomson Reuters

Covers residential property as well as investments via different forms of ownership; also covers foreign investments in the U.S.

Real Estate Transactions-Tax Planning & Consequences (Westlaw)   Mark Lee Levine and Libbi Levine Segev Thomson Reuters

Discusses different types of real estate transactions and forms of ownership

Focuses on income tax but also addresses estate and gift tax issues with respect to real estate

         
U.S. Federal (primarily) - Miscellaneous Topics        
Taxation of Executive Compensation: Planning and Practice (Lexis)   Alison Stemler Matthew Bender & Co.  
Taxation of Financial Institutions (Lexis)   Amy Chapman et al. Matthew Bender & Co. Includes state taxation of financial institutions, taxation of foreign banks, and municipal obligations.
Taxation of Securities Transactions (Lexis)   Martin L. Fried Matthew Bender & Co. Includes some coverage of foreign securities transactions and limitations on state taxation of securities transactions
Federal Taxation of Municipal Bonds (Lexis)  

Keisha S. Palmer, Luisella Perri, and Brian Teaff

National Association of Bond Lawyers IRC and IRS focus
Taxation of Hospitals and Health Care Organizations (Lexis)   Douglas M. Mancino and Ofer Lion Matthew Bender & Co.  
Taxation of Intellectual Property and Technology (Lexis)   William H. Byrnes Matthew Bender & Co. Federal tax consequences of the development, purchase, sale and licensing of intellectual properties with some coverage of Indian tax law
Taxation of Public Utilities (Lexis)   Richard E. Matheny Matthew Bender & Co. Includes some coverage of state regulation
Federal Taxation of Oil and Gas Transactions (Lexis)   William H. Byrnes Matthew Bender & Co. Some coverage of foreign tax credits for foreign oil and gas activities and a comparison of state oil and gas laws.
         
State/Local (primarily)        
All States Tax Guide (Westlaw)   Publisher's Editorial Staff Thomson Reuters (formerly RIA)

All 50 U.S. states and the District of Columbia (also discusses model tax acts and federal laws regulating or otherwise pertaining to state taxation)

Covers different types of state taxes (income, sales, property, etc.) and discusses multistate tax issues

Bender's State Taxation: Principles and Practice (Lexis)   Charles W. Swenson Matthew Bender & Co. Overviews of state tax issues and state-specific positions
Federal Limitations on State & Local Taxation (Westlaw)   Charles A. Trost and Paul J. Hartman Thomson Reuters U.S. federal constitutional and statutory limitations on property, income, sales, use, and other types of state/local taxes
State Taxation (Westlaw   Walter Hellerstein and John A. Swain Thomson Reuters

U.S. state (and federal constitutional limitations)

Covers income, sales, use, death, gift, and other types of state taxes 

Property Tax Deskbook (Westlaw)   Edward Bernert et al., eds. American Bar Association

All 50 U.S. states and the District of Columbia

Covers personal and real property; discusses property classifications, assessment procedures, valuation methods, hearings, appeals, and exemptions

Sales & Use Tax Deskbook (Westlaw)   Robert L. Mahon, Scott E. Sebastian, eds. American Bar Association All 50 U.S. states and the District of Columbia
         
California        
Taxing California Property (Westlaw) (also Law Library Closed Reserve KFC 881.E35)   Sean Flavin Thomson Reuters

California property tax law (including Proposition 13) 

Covers properties and persons subject to tax, calculating taxes, assessment procedures, valuation methods, levy and collection, and judicial remedies

         
International Transactions & Investments        
U.S. International Taxation (Westlaw)   Joel D. Kuntz and Robert J. Peroni Thomson Reuters Taxation of U.S. persons or entities with foreign activities or income and foreign persons or entities with U.S. activities
U.S. International Taxation and Tax Treaties (Rhoades & Langer) (Lexis)   Rufus von Thülen Rhoades and Marshall J. Langer Matthew Bender & Co. Covers income tax rules that apply to U.S. entities in foreign countries and to foreign entities in the U.S., and the impact of foreign tax treaties and agreements with the U.S.
U.S. International Taxation: Practice &  Procedure (Westlaw)  

Cym H. Lowell & Mark R. Martin

 

Thomson Reuters Focuses on the U.S. Internal Revenue Service procedures and practices related to international taxpayers
Analysis of United States Income Tax Treaties (Westlaw)   Richard E. Andersen Thomson Reuters Analyzes the impact of U.S. tax treaties on different types of international transactions
U.S. Taxation of International Mergers, Acquisitions & Joint Ventures (Westlaw)  

D. Kevin Dolan, Patrick Jackman, Ronald Dabrowski, & Philip Tretiak

Thomson Reuters U.S. federal taxation treatments of international mergers, acquisitions, and joint ventures as well as distributions, reorganizations, transfer pricing, the development of intangibles, and other special issues related to multinational business organizations
U.S. Taxation of Foreign Controlled Businesses (Westlaw)   Marc M. Levey, ed. Thomson Reuters

U.S. federal primarily (some coverage of state law, tax treaties, and laws of selected foreign countries)

Covers both U.S. taxation on foreign controlled businesses operating in the U.S. as well as selected foreign countries' taxation on U.S. investments  

International Income Tax and Estate Planning (Westlaw)   William H. Newton, III Thomson Reuters

U.S. federal tax laws (and U.S. tax treaties) applied to cross-border transactions or events 

Examines both U.S. individuals and entities with contacts abroad and foreign individuals and entities with contacts in the U.S.

International Business Planning: Law and Taxation (Lexis)  

William P. Streng, Jeswald W. Salacuse, and William H. Byrnes

Matthew Bender & Co. Exclusive focus on  foreign sales, technology transfers, and foreign investments by U.S. enterprises.
Tax Havens of the World (Lexis)   Walter H. Diamond and Dorothy B. Diamond Matthew Bender & Co. Covers more than 50 foreign areas.
FATCA and CRS Compliance (Lexis)   William H. Byrnes Matthew Bender & Co. Includes coverage of intergovernmental agreements and exchanges of information with 60 foreign countries.
         
U.S. Federal (primarily) - Tax Procedures        
Federal Tax Practice (Westlaw)   Laurence F. Casey and updated by Edward J. Smith Thomson Reuters IRS and Tax Court procedures (civil and criminal)
Federal Tax Practice and Procedure (Lexis)   Ann Murphy Matthew Bender & Co. IRS procedures
IRS Practice & Procedure (Westlaw)   Michael I. Saltzman Thomson Reuters  IRS procedures, administration, and investigations (civil and criminal)
Tax Controversies: Audits, Investigations, Trials (Lexis)   Robert S. Fink Matthew Bender & Co. All stages of a tax examination, investigation, litigation, and prosecution (civil and criminal)
Federal Tax Litigation (Lexis)     Law Journal Press  
Tax Fraud & Evasion (vol. 1) (Westlaw)   Ian M. Comisky, Lawrence S. Feld, & Steven M. Harris Thomson Reuters

IRS and U.S. Department of Justice procedures 

Only volume 1 is available under the law school's subscription

Representing the Audited Taxpayer Before the IRS (Westlaw)   Robert E. McKenzie Thomson Reuters

Focuses on the IRS auditing process (with some discussion of administrative appellate procedure (IRS Appeals Division) and tax litigation (Tax Court))

Representation Before the Appeals Division of the IRS (Westlaw)   Hertsel Shadian and Arthur H. Boelter Thomson Reuters

Focuses on the procedures of the IRS Appeals Division (with some discussion of the IRS audit process)

Representation Before the United States Tax Court (Westlaw   Robert E. McKenzie et al. Thomson Reuters

Focuses on U.S. Tax Court procedures (with some discussion of appealing Tax Court decisions)

         
Foreign        
Foreign Tax and Trade Briefs (Lexis)   William H. Byrnes et al. Matthew Bender & Co. 130 nations and territories
PwC's Worldwide Tax Summaries (Lexis)   Colm Kelly, Erik Bouwman, and Chris Wooley PricewaterhouseCoopers LLP Summary of basic information about corporate tax and individual taxes in over 150 foreign countries
Getting the Deal Through: Tax on Inbound Investment (Lexis)   Peter Maher and Lew Steinberg Law Business Research Ltd. 17 foreign countries and the U.S.
Investor's Guide to the Chinese Tax System: Navigating Safely Through Unfamiliar Waters (Lexis)   Yang Yang Matthew Bender & Co.