Thursday, August 20, 2009

New Database: Tax Analysts Web Services

The Mildred F. Sawyer Library has added a high-quality database for tax researchers. Tax Analysts Web Services offers access to the following materials:

Tax Notes Today (TNT)- The well-known TNT contains daily federal news and tax-related documents dating back to 1987. The news include events in Congress, the IRS, and the courts. Supporting documents include legislation, court opinions, IRS rulings, press releases, regulations, and more. TNT also provides a federal Commentary & Analysis section that offers analysis by economic experts on the Tax Analysts staff.

Federal Research Library -A comprehensive federal tax resource that includes essential primary source materials from the IRS and Treasury, including:

  • Internal Revenue Code and explanations
  • Regulations & Treasury Decisions
  • IRS Documents- rulings, procedures, announcements, notices, etc.

  • Internal Revenue Manual

  • Within this library are the following additional groupings:

    -The Chief Counsel Advice Library (CCA) offers letter rulings, technical advice, field service advice, legal memorandums, Chief Counsel Notices, Information Letters and other forms of IRS guidance.

    -The Court Opinions Library holds more than 100,000 full-text opinions and summaries of tax cases from the U.S. Supreme Court, U.S. Court of Federal Claims, Tax Court, bankruptcy courts, federal appellate courts, and federal district courts.

    -Tax Legislation Library - provides full-text of federal tax legislation, including bills and public laws, as well as legislative histories which offer full-texts of House and Senate Reports. Also, includes the outstanding Congressional Research Service Reports.

    State Tax Today (STT)- provides daily news and tax-related documents that affect the states, the District of Columbia, and U.S. territories. It includes information from state governments, state revenue departments, state courts, and state legislatures, plus activities of multistate organizations and federal or international changes that influence state tax policy. STT also provides a Commentary & Analysis section that offers analysis by experts on the Tax Analysts staff. STT news coverage and supporting documents date back to 1992.

    Worldwide Tax Daily Worldwide Tax Daily (WTD)- provides daily news and tax-related documents from over 180 countries and multinational organizations, including U.S. federal information concerning international tax issues. WTD also provides a Commentary & Analysis section that offers analysis by experts on the Tax Analysts staff.

    Worldwide Tax Treaties -includes over 3,500 tax treaties and similar documents from over 180 jurisdictions. Treaties concern taxes on income and capital as well as estate and gift taxes, model tax treaties, and more. Includes in-force, pending, and terminated treaties. Documents date back to 1828. Allows comparison of different income tax treaties.

    Tax researchers may also utilize the Sawyer Library's access to Lexis/Nexis Academic for tax information. Choose the "Legal tab," then select "Tax Law" from the left column to search tax journals, state and federal tax cases, treasury regulations, the Internal Revenue Code, Cumulative Bulletin, and more.

    Make selections from the drop-down menu before searching:

  • Department of Labor ERISA Opinion Letters
  • Federal Courts Tax Cases
  • Internal Revenue Code
  • IRS Cumulative Bulletin and Internal Revenue Bulletin
  • IRS General Counsel Memos, Actions on Decisions, & Technical Memos
  • IRS Private Letter Rulings and Technical Advice Memoranda
  • State Courts Tax Cases
  • Tax Law Review Articles, Combined
  • Treasury Regulations - Final, Temporary, and Proposed

  • [FIND Tax Analysts Web Services on our "Databases by Subject" List on the first column of our "Business and Management" list.]

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