Federal Taxation: A Research Guide By Ann Kitchel, Creighton University Law Library

Transcription

1 Federal Taxation: A Research Guide By Ann Kitchel, Creighton University Law Library I. The Looseleaf Services Traditionally, tax research revolves around one of the two major tax looseleaf services. The services are designed to be one-stop shopping for the tax professional. Updated weekly, the services share similar characteristics: *Material is arranged by code section. For each code section, the following information is included: *Text of the code section *Detailed references to the code section's legislative history *Text of all final, proposed and temporary regulations *Editorial comments and explanation *Annotations to case law and rulings Standard Federal Tax Reporter KF6285.S67 Published by Commerce Clearing House (CCH) since the 16th Amendment was ratified in 1913, this is perhaps the most well know and highly used tax service. Consists of 20 volumes arranged by code section. Also includes the complete IRC, a case citator and the advance sheets to United States Tax Cases (USTC). United States Tax Reporter KF6285.U55 Published by Research Institute of America (RIA), this tax service is an alternative to Standard Federal Tax Reporter. Similarly arranged by code section and includes the complete IRC, case citator, annual volumes of IRS Rulings and Legislative Proposals and the advance sheets to American Federal Tax Reports, 2d Series (AFTR2d). II. The Internal Revenue Code: Title 26 of the United States Code 1

2 A. Development "The Congress shall have the power to lay and collect taxes on income, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration." U.S. Const. amend. XVI. With the ratification of the 16th Amendment to the U.S. Constitution in 1913, our present system of income taxation began. The Revenue Act of 1913 also referred to as the Tariff Act of 1913, was quickly passed after the new Amendment was ratified. For about the next 20 years, Congress enacted several self-contained Revenue Acts that comprised the entire income tax law of the United States. As tax law became more complex, Congress passed the Internal Revenue Code of 1939, the first codified version of the tax code. The 1939 code was revised and reorganized again in Substantial revisions took place with the passage of the Tax Reform Act of 1986 and consequently the code was renamed the Internal Revenue Code of Although tax laws have been amended over the years since 1986, no major reorganization has taken place since then. The official title of U.S. tax law is the Internal Revenue Code of 1986, as Amended. B. Legislative Process Revenue bills originate in the House of Representatives. The actual work on revenue bills take place in the House Ways and Means Committee. After hearings take place the Committee will issue a report. An important piece of legislative history, this report includes the proposed bill, an analysis of its effect on revenue and a general explanation of the purpose of the bill. Since this constitutes the only official document detailing the reasoning of the committee's actions, it is an important source of information for the IRS, the courts and practitioners. Once passed by the House the bill proceeds to the Senate Finance Committee who will also issue a report. The Senate may pass their own version of the bill or amend the House version. This often results in a Conference Committee and another report. C. Organization The IRC is organized into several levels: 1. Subtitles 4. Parts 2. Chapters 5. Subparts 3. Subchapters 6. Sections There are eleven subtitles: 2

3 Subtitle Topic Chapters A Income Taxes 1-6 B Estate and Gift C Employment Taxes D Miscellaneous Excise Taxes E Alcohol, Tobacco and Certain Other Excise Taxes F Procedure and Administration G The Joint Committee on Internal Revenue Taxation H Financing the Presidential Election Campaign I Trust Fund Code 98 J Coal Industry Health Benefits 99 K Group Health Plan Requirements 100 The bulk of income tax provisions are in Subtitle A, Chapter 1. There are 22 subchapters in chapter 1: A Determination of Tax Liability L Insurance Companies 1-59A L B Computation of Taxable Income N International Taxation C Corporate Distributions and Adjustments O Gain or Loss on Disposition of Property D Deferred Compensation P Capital Gains and Losses E Accounting Periods and Methods Q Readjustment of Tax Between F Tax-Exempt Organizations Years and Special Limitations G Corporations Used to Avoid Income Tax S S Corporations and their On Shareholders Shareholder H Banking Institution T Cooperatives and their Patrons I Natural Resources U Empowerment Zones F J Estates, Trusts, and Beneficiaries V Title 11 Cases K Partners and Partnerships W District of Columbia C X Renewal Communities 1400E-1400J D. Access 3

4 In addition to the United States Code itself, the IRC is available in the looseleaf services, in handy desk versions and free on the Internet. A good site which allows researchers to browse the IRC or search by key word is at Cornell's Legal Information Institute: www4.law.cornell.edu/uscode/26/ E. Legislative History To determine the legislative history of a code section, the best place to start is in one of the tax looseleaf services. Arranged by code section, each section will include extensive notes on the legislative history of the section. Excerpts of Committee Reports are often included. Citations to Committee Reports found in the looseleaf services can be located in full textin standard legislative history sources such as United States Code, Congressional and Administrative News and Congressional Information Service. When major tax legislation is passed, the services often publish individual booklets containing the legislative history of the Act. Rabkin & Johnson's Federal Income, Gift & Estate Taxation, located at KF6335.R284 is another way to access legislative history by code section. The last six volumes contain extensive legislative history information arranged by code section including the text of selected Committee Reports. For more comprehensive legislative history information, consult the set called, Internal Revenue Acts published by West Group and located at in the library at: KF U54. This annual service prints all laws or portions of laws that amend the IRC each year. The service dates back to 1954 but does not include the legislative history of the Tax Code of In addition to the text of the laws, corresponding legislative history in the form of Committee Reports are also reprinted. The legislative history of the 1954 Tax Code is available on microfiche. The title is: Internal Revenue Acts of the United States: the Revenue Act of 1954 with Legislative Histories and Congressional Documents. The call number is: KF Legislative histories are also published in the IRS Cumulative Bulletin. For example the legislative history of the Tax Code of 1939 is set out at C.B Consult Appendix 3-1 of chapter 3 of Chanin, Specialized Legal Research, Aspen Law & Business (1997) KF240.S64 for a complete listing of legislative histories published in the Cumulative Bulletin through In addition, chapter 3 of Chanin's treatise provides detailed descriptions of other sources for historical legislative history research. 4

5 III. Administrative Materials A. Regulations 1. Form Treasury Regulations take two forms: Legislative: In certain areas of tax law, Congress may choose not to specify the detailed, usually technical provisions of a tax law and delegates this authority to the IRS. In this type of regulation, the IRS specifies the substantive requirements of a tax provision and as such, carries the authority of the statute itself and is difficult to challenge by a taxpayer. Interpretive: Congress gives the IRS the authority to interpret the Code through the Regulations. In addition to the official IRS interpretation, helpful examples are often provided to demonstrate the application of a tax provision. 2. Creation Proposed Regulations: Like all administrative regulations, a tax regulation must start out as a Proposed Regulation in the Federal Register. A Proposed Regulation is issued as a Treasury Decision or TD. A period of time is allowed for comment. A Proposed Regulation does not have the force of law until it is finalized. Temporary Regulations: When the law changes the IRS may issue Temporary Regulations to offer prompt guidance while a Proposed Regulation is being formulated. Temporary Regulations are not subject to the commentary process required for Proposed Regulations. However, they are effective immediately upon issue and carry the same weight as a Final Regulation. Temporary Regulations remain in effect until a Final Regulation is released. That period is limited to three years. Temporary Regulations are published in the Federal Register and later in the Code of Federal Regulations. Final Regulations: Still retaining the Treasury Decision designation, Final Regulations first appear in the Federal Register. They are later codified into Title 26 of the Code of Federal Regulations where they are no longer referred to as Treasury Decisions but simply Regulations. 3. Understanding Regulation Citations Once a Regulation is published in the Code of Federal Regulations, the citation to the Regulation will look something like this: 26 C.F.R (a)(1) Understanding the meaning of the numbers that follow the abbreviation "C.F.R." is helpful to determine whether they are applicable to your research. 5

6 a. The Regulations are arranged in chapters. The chapter number is the number that precedes the decimal point. Commonly encountered Regulations include: Chapter 1: Income Tax Chapter 20: Estate Tax Chapter 25: Gift Tax Chapter 31: Employment Tax Chapter 301: Procedure and Administration Chapter 601: IRS Procedural Rules b. The number that immediately follows the decimal point is the governing Code section. c. The number that follows the dash indicates the sequence of the Regulation and particular subsections. Thus, we know that the above Regulation is an Income Tax Regulation interpreting IRC 61 and is the second Regulation issued for this Code section. 4. Access In addition to the Federal Register and the Code of Federal Regulations, Regulations can be found in these important sources: The Internal Revenue Bulletin and the Cumulative Bulletin (KF6282.A2I495): This can be compared to and is referred to as the IRS's Federal Register. It is the official, weekly publication of the IRS and serves as notice to the world for changes in the law and new law. Once a Regulation becomes final, it is published in the Internal Revenue Bulletin as a Treasury Decision. Temporary Regulations are also published in this source but not Proposed Regulations. Twice a year, the Internal Revenue Bulletin is reissued in two bound volumes called, the Cumulative Bulletin. The Looseleaf Services: The text of Proposed, Temporary and Final Regulations are an important part of the tax services. Since the services are updated weekly, this is the best place to find all current regulatory issuances associated with a tax provision in one convenient location. 1. Authority B. Revenue Rulings Another interpretive tool, Revenue Rulings constitute the official position of the IRS on the application of the Code and Regulations to specific factual situations. They are not issued as a result of an adversarial proceeding and do not constitute primary authority. If, however, the facts in question match those of the Revenue Ruling, then the interpretation will likely apply equally. It is helpful to keep in mind that IRS personnel regard the 6

7 Code, Regulations, Revenue Rulings and acquiesced Tax Court decisions as the official policy of the IRS. IRS agents may often be more persuaded by a Revenue Ruling that case from a District Court. Revenue Rulings are often modified or replaced when the law changes. It is important to make sure the Revenue Ruling being used is current. Like case law, Revenue Rulings can be "Shepardized" either with Shepard's Federal Tax Citator or the citators that accompany the looseleaf services. 2. Access Internal Revenue Bulletin and the Cumulative Bulletin: This is the official source of Revenue Rulings. Citations to Revenue Rulings are cited in the looseleaf services in the case annotation sections for each tax provision. 3. Understanding Revenue Ruling Citations Citation to Revenue Ruling should be to the Internal Revenue Bulletin or the Cumulative Bulletin: Rev. Rul , I.R.B p. 10 (as published in the Internal Revenue Bulletin) In this example, the citation reveals that this is the 195th Revenue Ruling published in "1994-4" indicates that this Revenue Ruling can be found in the 4th issue of the Internal Revenue Bulletin for the year 1994 and can be found on page 10 of that issue. Rev. Rul , C.B. 54 (as published in the Cumulative Bulletin) As indicated earlier, the Internal Revenue Bulletin is reissued at the end of the calendar year in two bound volumes called the Cumulative Bulletin. The same Revenue Ruling is cited in this example after this reissue. "1994-1" is the volume number and "54" is the page number. 4. Revenue Procedures Accessed and cited similarly as Revenue Rulings, Revenue Procedures are the official position of the IRS on procedural issues in the administration and enforcement of tax laws. They are often directed to IRS personnel or to taxpayers who must handle a matter with the IRS and needs to understand the proper procedure to follow. Revenue Procedures are published in the Internal Revenue Bulletin. C. Official Internal Documents 1. Private Letter Rulings 7

8 Taxpayers may make formal written requests to the IRS National Office asking for advise about the tax consequences of a specific transaction. The IRS response to the taxpayer takes the form of a Private Letter Ruling. The Ruling is applicable only to the taxpayer to which the Ruling is directed. Private Letter Rulings cannot be used as precedent but they are useful in an advisory capacity as an indicator of the IRS position on a specific set of facts. Prior to 1977, Private Letter Rulings were not available for inspection. Freedom of Information litigation in the 1970's led to the release of Private Letter Rulings. They are available only after language that would indicate the taxpayer's identity is stripped out. Private Letter Rulings often serve as the basis of a Revenue Ruling if the IRS deems the issue to be of general interest. Private Letter Rulings are not published in any official IRS publication. They are commercially published by Commerce Clearing House. The Law Library has the CCH version in hardcopy from 1977 to 1998 at KF6289.A353. They are also available online through Westlaw, Lexis, CCH Tax Research Network and BNA Tax Management Library. Private Letter Rulings issued prior to 1977 are available only through the IRS. Citation example: Priv. Ltr. Rul (Aug. 5, 1998) The first two digits (98) indicate the year. The second two digits indicate the week. The last three digits indicate the sequence of the Rulings. So in this example, we know that this Ruling was released in the 44th week of the year 1998 and is the 37th Ruling issue that week. 2. Technical Advice Memoranda, General Counsel Memoranda and Determination Letters The IRS publishes a variety of notices, announcements and other advisory documents. Most are not published in the Internal Revenue Bulletin but may be found online and in print in Tax Notes (KF6262.T39 -- see p.14 of this guide for a description of this source) and in current awareness services such as Daily Tax Report. Below is brief description of three types of internal documents commonly encountered: Technical Advise Memoranda: Issued by the National Office, TAMs are similar in nature and citation to Private Letter Rulings. However, TAMs address a completed transaction and are typically requested by IRS agent during an audit after the question remains unanswered by the local office. General Counsel Memoranda: Issued by the IRS Chief Counsel's Office, GCMs are memos that review and analyze Revenue Rulings, Private Letter Ruling and TAMs. Determination Letters : Similar in form and purpose to a Private Letter Ruling, Determination Letters are issued by a local IRS District Director rather than by the National Office. 8

9 IV. Case Law A. Tax Court of the United States 1. Composition and Jurisdiction of the Court Tax Court is a specialized court that only hears tax cases. It is composed of 19 judges appointed by the President for 15-year terms. The court is established pursuant to 7441 if the IRC. From 1924 to 1942 the Court was the Board of Tax Appeals (BTA). It was an administrative board of Treasury Department. In 1943 the BTA became the Tax Court, an administrative court. In 1969, the Tax Court became a judicial court, separate from the Treasury Department. The Tax Court has national jurisdiction and travels around the country to hear cases. Typically, a case is presided over by one judge. Tax Court judges are tax specialists coming to the Court with years of tax practice expertise. Thus, if a case involves a technical issue, Tax Court is likely the best trial court forum. Tax Court judges must apply the law that governs in the jurisdiction they are hearing the case. If there is disagreement in the Circuit Courts of Appeal on an issue, the Tax Court may decide a case one way in one Circuit and another way in another Circuit. Appeals from Tax Court go to the Circuit Court of Appeals for the state where the case was heard. Taxpayers do not have to pay the disputed tax until the Tax Court makes a decision. 2. Types of Opinions Tax Court issues two types of opinions: Regular Opinions: Cases that present new or unusual issues are decided through regular opinions. Memorandum Opinions: If the case involves the application of existing law that has generally been resolved or involves a factual interpretation, the opinion will be issued as a memorandum opinion. They are usually shorter in length than regular opinions but should not be overlooked simply because of their memo status. 3. Acquiescence and Non-Acquiescence of Tax Court Decisions When the IRS loses in a regular decision before the Tax Court, the Commissioner may acquiesce or nonaquiesce to the decision. In an acquiescence, the Commissioner goes on the record as agreeing with the outcome of the case and will handle subsequent disputes in a manner consistent with the opinion. In a nonacquiescence, notice is given that similar disputes in the future will continue to be contested by the IRS. Acquiescences and nonacquiescences are published in the Internal Revenue Bulletin and later in the Cumulative Bulletin. In addition, use of a citator such as those that accompany the tax looseleaf services or Shepard's Federal Tax Citator will reveal whether a Tax Court ruling has been acquiesced to or not by the IRS. No other type of case gets this treatment from the IRS including Tax Court memo decisions. 9

10 4. Reporters for Regular Opinions a. Official: United States Board of Tax Appeals Reports (B.T.A.) KF6280.A2T37 Citation example: Vertex Inv. Co. v. Comm'r, 47 B.T.A. 252 (1942) present United States Tax Court Reports (T.C.) KF6280.A2T37 Citation example: Nordtvedt v. Comm'r, 116 T.C. 165 (2001). b. Unofficial: If the case is too recent to be in the official reporter or its advance sheets, cite to one of the two unofficial sources: CCH Tax Court Reporter KF6285.T35 Citation example: Haas & Assoc. Accountancy Co. v. Comm'r, [Current Regular Decision] Tax Ct. Rep. (CCH) Dec. 54,447 (Aug. 10, 2001). 5. Reporters for Memorandum Opinions: There is no official reporter for Memo Decisions. Cite to one of the following: a. CCH Tax Court Memorandum Decisions KF6285.T352 Citation example: Baldwin v. Comm'r, 80 T.C.M. (CCH) 431, Dec. 54,065(M) (2000). Advance Sheets for the current year are in: CCH Tax Court Reporter KF6285.T35 Citation example: Smith v. Comm'r, [Current Memo Decisions] Tax Ct. Rep. (CCH) (80 T.C.M.) Dec. 54,602(M) (Jan 2, 2002). b. RIA T.C. Memorandum Decisions KF6285.U575 Citation example: Remkiewicz v. Comm'r, 2001 T.C. Memo (RIA)

11 B. United States District Court; Courts of Appeal; U.S. Supreme Court 1. Tax Cases in Federal Court Tax litigation may also be initiated in Federal District Courts. The taxpayer must pay the disputed tax first and sue for a refund. Judges from Federal District Courts and Courts of Appeals are generalists, not tax specialists. Unlike the Tax Court and The Court of Federal Claims, jury trials are available. 2. Reporters Cases from District Courts, Circuit Courts of Appeal and the United States Supreme Court are published in Federal Supplement, Federal Reporter and the United States Reports respectively. It is assumed that the researcher is familiar with these federal reporters. There are two specialized tax reporters that publish only the tax cases from all federal courts except Tax Court: a. CCH United States Tax Cases KF6285.S672 Citation example: United States v. Ristovski, 211 F.3d 127, U.S.T.C. (CCH) 50, 409 (6th Cir. 2000). b. RIA American Federal Tax Reports 2nd KF6285.U57 Citation example: United States v. Ristovski, 211 F.3d 127, 85 A.F.T.R.2d (RIA) (6th Cir. 2000). Advance Sheets for both U.S.T.C. and A.F.T.R.2d are part of their corresponding tax services, Standard Federal Tax Reporter and United States Tax Reporter respectively. C. United States Court of Federal Claims 1. Composition and Jurisdiction of the Court This court was created in 1982 by the Federal Courts Improvement Act, Pub. L The United States Court of Claims and the United States Court of Customs and Patent Appeals were reorganized. The trial division of the Court of Claims became the new United States Claims Court and the remaining divisions of both courts became the new Court of Appeals for the Federal Circuit. In the Federal Courts Administration Act of 1992 Pub. L , the court was renamed the United States Court of Federal Claims. The court is composed of 16 judges. The jurisdiction of the court is national encompassing monetary claims against the federal government. Federal Claims judges are not tax specialists. Appeals from this Court go to Court of Appeals for the Federal Circuit, not to the Court of Appeals for the state where the case is heard. The disputed tax must be paid first and the taxpayer must sue the government for a refund. 11

12 2. Reporters : There is no official reporter for the Federal Claims Court. Cite to one of the following: a Claims Court Reporter (West) KF125.C5C532 Citation example: Ambrose v. United States, 4 Cl. Ct. 352 (1984). b present Federal Claims Reporter (West) KF125.C5C532 Citation example: Wertz v. United States, 51 Fed. Cl. 443 (2002). c. CCH U. S. Tax Cases KF6285.S672 Citation example: Wertz v. United States, U.S.T.C. (CCH) 50,192 (Fed. Cl. 2002). d. RIA American Federal Tax Reports 2nd KF6285.U57 Citation example: Wertz v. United States, 89 A.F.T.R.2d (RIA) (Fed. Cl. 2002). V. Subject-Oriented Treatises As noted in section I of this guide, the tax looseleaf services take a code-oriented approach. While it is always important to identify the applicable code section to any research problem, a subject approach may be appropriate for some projects. The following bibliography lists some of the major subject treaties and their location in the library. All of the treatises listed are kept current through pocket parts, supplements or looseleaf updates. A. Comprehensive Treatises Federal Tax Coordinator, New York : Research Institute of America (1977). Logically organized thus easy to use even by the non-tax specialist, this subject-oriented treatise provides in-depth analysis of all tax areas with practical advise, cautions and recommendations. Also includes the IRC, temporary and final regulations, court rules and tax treaties. 12

13 Boris I. Bittker & Lawrence Lokken, Federal Taxation of Income, Estates & Gifts, Boston : Warren, Gorham & Lamont (3rd ed. 1999). 5 vols. KF6289.B58 Bittker is a highly respected tax scholar and this work is one of the leading treatises on taxation. Provides an in-depth analysis of the taxation of individuals, businesses, estates and gifts. Jacob Mertens, The Law of Federal Income Taxation, St. Paul, Minn : West Group (1954). 20 vols. KF6365.M4 Originally written by Jacob Mertens in 1954, it kept up-to-date by the publisher's editorial staff. A very comprehensive commentary source and regarded by some as important as the tax looseleaf services. It shares some of the same qualities. In addition to the treatise, it includes the IRC, Code commentary, Regulations and Rulings. This is the best source for Regulation Preambles, which are the explanatory text that accompanies Proposed and Final Regulations justifying the promulgation of the Regulation. Rabkin & Johnson, Federal Income, Gift & Estate Taxation, New York : Matthew Bender & Co. (1942). 15 vols. KF6335.R284 This 15 volume treatise was originally written in 1942 and stands as one of the leading comprehensive treatises on federal taxation. This treatise contains many useful practice aids such as tax tables, checklists and tax calendars. Notably, 6 volumes of this treatise are devoted to legislative history with many reports reprinted in full. RIA Analysis of Federal Taxes: Income, Boston : RIA Group. 14 vols. KF6365.R5 From the publisher of the major tax looseleaf service, United States Tax Reporter, this is RIA's comprehensive commentary source. Tax Management Portfolios, Washington D.C. : Bureau of National Affairs. Over 300 individual portfolios. KF6289.A1T35 Each portfolio analyzes a specific tax issue for income taxation, estate and gift taxation and foreign income. An excellent starting point. If a portfolio is available for your topic, it will provide an overview of the law and citations to primary materials. Published by Bureau of National Affairs. Tax Notes, Washington D.C. : Tax Analysts. KF6272.T39 This source is a weekly periodical, not a treatise. However, it merits inclusion in this section due to its comprehensive and timely coverage of current IRS actions, Congressional action including new bills, hearings and reports, review of court cases and text of many IRS releases such as Announcements, Delegation Orders and Notices not available in any other publication. A cumulative annual index is issued at the end of each year. 13

14 B. Subject-Specific Treatises 1. Accounting Stephen F. Gertzman, Federal Tax Accounting, Boston : Warren, Gorham & Lamont (2d ed. 1993). 1 vol. KF6450.G47 2. Banks Lance W. Rook, Federal Income Taxation of Banks & Financial Institutions, Boston : Warren, Gorham & Lamont (6th ed. 1990). 1 vol. KF6495.B2F42 3. Bankruptcy C. Richard McQueen & Jack F. Williams, Tax Aspects of Bankruptcy Law & Practice, St. Paul : West Group (3rd ed. 1997). 1 vol. KF6332.M Business Organizations Boris I. Bittker & James S. Eustice, Federal Income Taxation of Corporations and Shareholders, Boston : Warren, Gorham & Lamont (7th ed. 2000). 1 vol. KF6464.B5 William R. Christian & Irving M. Grant, Subchapter S Taxation, Boston : Warren, Gorham & Lamont (4th ed. 1998). 1 vol. KF6491.G7 James S. Eustice & Joel D. Kuntz, Federal Income Taxation of S Corporations, Boston : Warren, Gorham & Lamont (4th ed. 2001) 1 vol. KF6491.E84 Bruce R. Hopkins, The Law of Tax-Exempt Organizations, New York : Wiley (6th ed. 1992) 1 vol. KF6449.H6 William S. McKee, Federal Taxation of Partnerships & Partners, Boston : Warren, Gorham & Lamont (3rd ed. 1997). 2 vols. KF 6452.M35 Arthur B. Willis et al, Partnership Taxation, Boston : Warren Gorham & Lamont (6th ed. 1997). 2 vols. KF6452.W Consolidated Returns Jack Crestol et al, The Consolidated Tax Return, Boston : Warren, Gorham & Lamont (5th ed. 1993). 1 vol. KF6499.C58C68 6. Divorce Leon Gabinet & Harold G. Wren, Tax Aspects of Marital Dissolution, St. Paul : West Group (2d ed. 1997). 1 vol. KF6333.W74 14

15 Marjorie O'Connell, Divorce Taxation, Boston : RIA Group (1982). 1 vol. KF6335.A6O36 7. E-Commerce David E. Hardesty, Electronic Commerce: Taxation and Planning, Boston : Warren, Gorham & Lamont (1999). 1 vol. KF6495.C57H37 8. Estate Planning A. James Casner & Jeffrey N. Pennell, Estate Planning, New York : Aspen Law & Business (6th ed. 1998). 3 vols. KF749.C33 James W. Colliton, Charitable Gifts, Boston : Warren, Gorham & Lamont (3rd ed. 1998). 1 vol. KF6388.C65 Frederick K. Hoops & Frederick H. Hoops III, Family Estate Planning Guide, St. Paul : West Group (4th ed. 1994). 2 vols. KF750.H63 Edward F. Koren, Estate & Personal Financial Planning, St. Paul : West Group (1988). 5 vols. KF6297.E87 Estate Planning & Taxation Coordinator, New York : RIA Group (1978). 7 vols. KF6285.U55 David Westfall & George P. Mair, Estate Planning Law & Taxation, Boston : Warren, Gorham & Lamont (3rd ed. 1994). 1 vol. KF6584.W47 Howard M. Zaritsky & Stephen R. Leimberg, Tax Planning with Life Insurance, Boston : Warren Gorham & Lamont (2d ed. 1998). 1 vol. KF6428.L5Z37 9. Fraud Darrell McGowen, et al, Criminal Tax Fraud, Lexis Law Publishing, (2d ed. 1994). 3 vols. KF6334.M Gifts, Estates and Trusts Regis W. Campfield, Fiduciary Tax Guide, Chicago : Commerce Clearing House (1990). 1 vol. KF6571.A8C25 Norman H. Lane & Howard M. Zaritsky, Federal Income Taxation of Estates and Trusts, Boston : Warren, Gorham & Lamont (3rd ed. 2001). 1 vol. KF6443.L35 Walter L. Nossaman & Joseph L. Wyatt Jr., Trust Administration & Taxation, New York : Matthew Bender & Co. (Rev. 2d ed. 1966). 4 vols. KF6443.N6 15

16 RIA Analysis of Federal Taxes: Estate & Gift, New York : RIA Group (1991). 2 vols. KF6571.A8R5 Charles E. Rounds, Loring : A Trustee's Handbook, New York : Aspen Law & Business 2002) 1 vol. KF730.L6 Richard B. Stephens, et al, Federal Estate and Gift Taxation : Including the Generation- Skipping Transfer Tax, (Boston : Warren, Gorham & Lamont 1997). 1 vol. KF6572.S7 11. Individuals Boris I. Bittker & Martin J. McMahon, Federal Taxation of Individuals, Boston : Warren, Gorham & Lamont (2d ed. 1995). 1 vol. KF6369.B International Taxation CCH Tax Treaties, Chicago : Commerce Clearing House. 4 vols. KF6306.U5 Joseph Isenbergh, U.S. Taxation of Foreign Persons & Foreign Income, New York : Aspen Law & Business (3rd ed. 2002). 4 vols. KF6441.I8 Joel D. Kuntz & Robert J. Peroni, U.S. International Taxation, Boston : Warren, Gorham & Lamont (1992). 3 vols. KF6419.K86 Rufus von Thulen Rhoades & Marshall J. Langer, U.S. International Taxation & Tax Treaties, New York : Matthew Bender & Co. (1996). 6 vols. KF6306.R Inventories Leslie J. Schneider, Federal Income Taxation of Inventories, New York : Matthew Bender & Co. (1979). 3 vols. KF6450.S3 14. Practice & Procedure Michael I. Saltzman, IRS Practice & Procedure, Boston : Warren, Gorham & Lamont (2d ed. 1991). KF6301.S Securities Martin L. Fried, Taxation of Securities Transactions, New York : Matthew Bender & Co. (1998). 2 vols. KF6415.F75 16

17 16. State Taxation CCH State Tax Guide, Chicago : Commerce Clearing House (1959). 3 vols. KF6750.A6C6 CCH State Tax Reporters: All States, Chicago : Commerce Clearing House (1959). 13 vols.kf6750.a6c66 Jerome R. Hellerstein, State Taxation, Boston : Warren, Gorham & Lamont (2d ed. 1993). 2 vols. KF6750.H442 RIA State & Local Taxes: All States Tax Guide, Boston : RIA Group (1990). 2 vols. KF6750.A6A44 State Tax Notes, Washington D.C. : Tax Analysts. KF6750.S735 Tax Management Multistate Tax Portfolios, Washington D.C. : Bureau of National Affairs (1994). 61 portfolios KF6750.A6T3 VI. Journals Journal literature can provide useful research information especially in areas of tax law that are new or developing. Journals are also useful for current awareness. Standard journal indexes such as Legal Trac and Index to Legal Periodicals are the best means of access to legal journal articles. The following list is a selection of titles of journals devoted to tax law issues: Akron Tax Journal Florida Tax Review The International Tax Journal Journal of Corporate Taxation Journal of International Taxation Journal of Multistate Taxation and Incentives Journal of Real Estate Taxation The Journal of Taxation The Journal of Taxation of Exempt Organizations The Practical Tax Lawyer Practical Tax Strategies Real Estate Taxation The Tax Advisor Tax Law Review Tax Management Estates, Gifts and Trust Journal Tax Management International Journal Taxes Virginia Tax Review 17

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