U.S. Federal - General

All types of federal tax and taxpayers

Major tax acts (1996-present)

Jacob Rabkin and Mark H. Johnson

Cherie Hennig and Gerald Levinson



All types of income and taxpayers

All types of income and taxpayers

All types of individual income

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)

All types of taxpayers

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

Includes coverage of affiliated, foreign, and S corporations

Covers both domestic and international partnerships

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)

Compares S corporations to other types of business entities

Compares S corporations to other types of business entities

Provides legislative history materials related to S corporations

Some coverage of related U.S. state tax law

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

Also compares S corporations to C corporations and partnerships

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

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

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

Some coverage of U.S. tax treaties

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

Includes some discussion of state disclaimer statutes

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

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

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

Includes some discussion of state tax law

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

Covers ownership, sales and leases of residential and commercial property

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

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

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

Keisha S. Palmer, Luisella Perri, and Brian Teaff

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

U.S. state (and federal constitutional limitations)

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

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

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

Cym H. Lowell & Mark R. Martin

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

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  

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.

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

IRS and U.S. Department of Justice procedures 

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

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

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

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