Tax Management Portfolios are a unique resource that provide in-depth analysis and practical guidance on a wide range of tax topics. They are exclusively available on the Bloomberg Law platform and are a valuable tool for tax research.
Each Tax Management Portfolio is written by a leading expert in the field and covers a specific issue or area of tax law. The portfolios are designed to provide a comprehensive overview of the topic, including detailed explanations of the relevant laws and regulations, analysis of important court cases and administrative rulings, and practical examples and planning tips.
The topics covered by the portfolios span the entire field of tax law, from basic principles of income tax to specialized areas like estate and gift tax, international tax, state and local tax, and more. There are hundreds of portfolios available, making it likely that you'll find one that's relevant to your research question.
To locate: Once logged in to Bloomberg Law, select Practice Centers from the navigation bar, then Tax. A new browser tab will open for Bloomberg Tax | Research, Federal. Under Expert Analysis you will see BNA Portfolios with multiple titles provided.
To use a Tax Management Portfolio effectively, start by identifying the portfolio that covers the area of tax law you're interested in. You can do this by browsing the list of portfolios on Bloomberg Law. Titles can be explored via a Table of Contents (select the title), or Index (select the Index link), or by relevant section of the Internal Revenue Code (select the IRC link), or by using the search function to find portfolios by keyword or topic.
Once you've identified a relevant portfolio, use the table of contents to navigate to the sections that discuss your research question. Read these sections carefully for a detailed understanding of the issue. In addition to the main text, be sure to check out the other resources that are included in the portfolio. These can include worksheets that provide practical examples, bibliographies that list additional resources, and finding lists that help you locate relevant primary sources.
Remember, while Tax Management Portfolios provide expert analysis and guidance, they do not have the force of law. Always be sure to consult the relevant primary sources to confirm the current state of the law.