Secondary sources in tax law are materials that explain, interpret, or analyze the law. They can provide valuable insights and context, but they do not have the force of law. Here's a closer look at some key secondary sources in tax law:
Tax Reporters
Tax reporters are publications that compile and summarize tax cases. They provide the full text of the court's opinion, along with editorial enhancements like headnotes, case summaries, and citations to other relevant cases. Tax reporters can be a valuable tool for finding and understanding tax cases. You can find tax reporters on legal research platforms like Westlaw, Lexis, and Bloomberg Law, as well as in law libraries.
To use tax reporters effectively, start by identifying the reporter that covers the jurisdiction or court you're interested in. Then, you can use the reporter's index or digest to find cases by topic, keyword, or code section. Finally, read the case summaries to identify relevant cases, and then read the full text of those cases for a more detailed understanding.
Tax Treatises
Scholarly works that provide a detailed explanation and analysis of tax law, tax treatises can cover a wide range of tax topics, from the basics of income tax to more specialized areas like estate and gift tax or international tax. Tax treatises can provide valuable insights into the principles and theories of tax law, as well as practical guidance on applying the law. You can find tax treatises on legal research platforms, in law libraries, and sometimes online.
To use tax treatises effectively, start by identifying the treatise that covers the topic you're interested in. Then, use the treatise's table of contents or index to find the relevant sections. Finally, read those sections carefully for a detailed understanding of the topic.
Tax Journals
Tax journals are academic publications that feature articles on a wide range of tax topics. These articles can provide in-depth analysis of complex tax issues, as well as commentary on recent developments in tax law. You can find tax journals on legal research platforms, in law libraries, and often online. Some tax journals are also available for subscription.
To use tax journals effectively, start by identifying the journal that covers the topic you're interested in. Then, use the journal's index or search function to find relevant articles. Finally, read those articles carefully for a detailed understanding of the topic.
Tax News Services/Current Awareness
Staying updated with tax news and developments is crucial for tax research. This can include changes to tax laws, new IRS rulings, court decisions, and policy debates. You can stay updated with tax news by subscribing to tax news services, following tax blogs or podcasts, and setting up news alerts on legal research platforms.
Remember, while secondary sources do not have the force of law, they are an essential tool for understanding and interpreting the law. They can provide valuable insights, clarify complex issues, and help you stay updated with recent developments in tax law.
Understanding and effectively using these secondary sources of tax law is a helpful part of tax research. For a more in-depth look at how to do this, select the relevant secondary source in the navigation bar.
When embarking on tax research, understanding the issues at hand is the first crucial step.
Secondary sources are often the best starting point for this process. They provide overviews of the issue, delve into detailed analyses, and offer references to related primary authorities, such as statutes, regulations, and case law. Secondary sources come in various forms, each with unique features that can aid your research. Experiment with different types of secondary sources. Each researcher has unique needs and preferences, and you may find that certain sources work better for you (or your issue at hand) than others. Remember, the goal is to gain a thorough understanding of the tax issue you're researching, and to find the primary authorities that govern that issue. Secondary sources are tools to help you achieve that goal.