Federal Tax Research

This book's 2015 Update is available by clicking here.

The book addresses various areas in which a researcher may be immersed ― everything from the legislative history of a statute to underlying regulations to interpretive case law. Along the way the book considers various types of tax-related court opinions, a myriad of government-generated documents, and law review articles and journals.

Considerable attention is given to both the authoritative weight of each document and how it can be located. Research in international tax, a complex and dynamic area, is discussed in great detail. Finally, the book provides strategies for organizing information into a written document, such as a response to an information document request or a brief to be filed with the Tax Court.

Throughout the pages of Federal Tax Research, examples of real-life situations, practice notes, research tips, and snippets of court opinions add breadth and life to the technical information. These illustrations of the practical application of the rules allow the researcher to become more effective by bridging the gap between research and the practice of law.

The late Joni Larson taught at Cooley Law School in addition to working as a tax litigation attorney.

Dan Sheaffer is Director of Tax LL.M. and Professor at Western Michigan University Cooley Law School.