Case Law
- U.S. Department of Justice Tax DivisionEnforces tax laws through criminal and civil litigation.
- U.S. Tax CourtProvides a national forum to resolve disputes between taxpayers and the IRS.
Tax Section
Many primary sources of tax law are shelved together in the tax section on the 2nd floor.
Statutory Law
The Internal Revenue Code is in Title 26 of the United States Code.
- Legal Information Institute : U.S. Code Title 26Internal Revenue Code hosted by Cornell University Law School
- United States CodeBrowse the U.S. Code.
- United States code annotatedShelf range: F-122
Available electronically through Westlaw.
Includes annotations from federal & state courts. - United States code serviceE-book available in Brandeis Law Digital Library.
Available electronically through Lexis.
Annotated.
Internal Revenue Service regulations are in Title 26 of the Code of Federal Regulations.
- " Code of Federal Regulations (Annual Edition)Browse the Code of Federal Regulations.
- Legal Information Institute : Code of Federal Regulations Title 26Internal Revenue Regulations hosted by Cornell University Law School
- The Code of Federal Regulations of the United States of AmericaShelf range: F-127
Codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the federal government. Except for Title 3 which is an annual compilation, the library only keeps the current version in print.