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What is the Internal Revenue Code? Title 26 of the U.S. Code contains nearly all of the federal tax laws. This title is commonly referred to as the "Internal Revenue Code" (IRC) or sometimes simply as "The Code."
What is a Regulation? A regulation is issued by the Internal Revenue Service and Treasury Department to provide guidance for new legislation or to address issues that arise with respect to existing Internal Revenue Code sections. Regulations interpret and give directions on complying with the law. Regulations are published in the Federal Register.
What is a Revenue Ruling? A revenue ruling is an official interpretation by the IRS of the Internal Revenue Code, related statutes, tax treaties and regulations. It is the conclusion of the IRS on how the law is applied to a specific set of facts
What is a Revenue Procedure? A revenue procedure is an official statement of a procedure that affects the rights or duties of taxpayers or other members of the public under the Internal Revenue Code, related statutes, tax treaties and regulations and that should be a matter of public knowledge. It is also published in the Internal Revenue Bulletin.
What is a Notice? A notice is a public pronouncement that may contain guidance that involves substantive interpretations of the Internal Revenue Code or other provisions of the law. For example, notices can be used to relate what regulations will say in situations where the regulations may not be published in the immediate future.
Federal Cases & Supreme Court Briefs:
State & Appellate Cases:
Use the databases below to find articles on your topic:
The links below point to brief informational guides for creating accurate citations. For more complete information, consult the original books at the library (see call numbers below) or contact a librarian.
Ref. Z 253.U69 2017
Ref. LB2369.G53 2016
Questions about Citations? Save time, ask a Librarian!
Zotero (pronounced "zoh-TAIR-oh") is a standalone application that uses browser connectors to save full text, organize sources, and create citations. Click the logo to see more info!
ATTENTION: Please note that the Library will be ending its subscription to Refworks in July 2022. For more information, see our Refworks-to-Zotero transfer guide.