Federal Tax Research

Tax treatises are comprehensive scholarly works that provide in-depth analysis and explanation of tax law. They are written by experts in the field and are designed to help readers understand the complexities of tax law, from the basic principles to the most intricate details.

A tax treatise typically covers a specific area of tax law, such as income tax, corporate tax, international tax, or estate and gift tax. It provides a detailed analysis of the relevant statutes, regulations, and case law, and often includes practical examples and planning tips.

Tax treatises are organized in a logical and systematic way, making it easier to understand the structure and principles of tax law. They often include tables of contents, indexes, and other navigational aids that help you quickly find the information you need

Tax treatises serve as an essential tool for tax research for several reasons:

• Understanding the Law: Tax treatises provide clear and detailed explanations of tax law, making it easier to understand complex provisions and principles.
• Interpreting the Law: Tax treatises provide expert analysis and interpretation of tax law, helping you understand how the law applies in different situations.
• Staying Updated: Tax treatises are regularly updated to reflect changes in the law, ensuring that you have access to the most current information. Note: If you are using a print tax treatise be sure to check the Pocket Part for the latest updates.
• Researching the Law: Tax treatises often include extensive references to primary sources, such as statutes, regulations, and cases, making it easier to find relevant authority.

To use a tax treatise effectively, start by identifying the treatise that covers the area of tax law you're interested in. You can find tax treatises in law libraries and on legal research platforms like Westlaw, Lexis, and Bloomberg Law.

Once you've identified a relevant treatise, use the table of contents or index to find the sections that discuss your research question. Read these sections carefully for a detailed understanding of the issue.

Remember, while tax treatises do not have the force of law, they are an essential tool for understanding and interpreting tax law. They provide valuable insights, clarify complex issues, and help you stay updated with recent developments in tax law.