"The CCH Standard Federal Tax Reporter, otherwise known as FED, is a code-arranged reporter covering Federal income tax law that allows you to navigate between its component parts. The full text of an Internal Revenue Code section, with brief legislative history notes, is followed by the relevant committee reports in full text, final, temporary and proposed regulations, a CCH-prepared explanation and CCH-prepared annotations. Caution lines and notes are used to alert you to special circumstances concerning a Code section, regulation or annotation. Practice aids, tax rates and other tables, a tax calendar and separate tax planning sections for individuals and businesses are included in FED. Also included are full text IRS documents (regulations, revenue rulings and procedures), case annotations and other source documents for the current year." Information: Scope of Coverage to Standard Federal Tax Reporter (2023), VitalLaw.
Jenkins has access to the Standard Federal Tax Reporter on the library's VitalLaw computer beginning with 1986. Pre-1986 coverage is available on the member database HeinOnline. Select coverage is also available in print. See below for more information.
The following member database includes access to historic editions of the Standard Federal Tax Reporter. Members must be logged in to jenkinslaw.org to access this database. This database is also available in the library.
Standard Federal Tax Reporter
Available on HeinOnline. Coverage from 1917-1985.
Once in HeinOnline, select Standard Federal Tax Reporter (1917-1985).
If looking for a document by citation, use the Finding List. Depending on the year, the Finding List may be found in the annual Index volume, the annual Citator volume, or last volume of that year. The title page or Table of Contents may help guide you to the volume with the Finding List. Delay of inclusion in the Standard Federal Tax Reporter may be possible, so multiple years may need to be consulted.
Recent coverage available on the library's VitalLaw computer.
Standard Federal Tax Reporter
Available on the library's VitalLaw computer. Coverage begins with 1986.
To find the current year, from Practice Areas select Tax - Federal > Reporters & Explanations > Standard Federal Income Tax Reporter.
For prior years, from Practice Areas select Tax - Federal > Archives (located at the bottom of the page). You can either browse titles by Document Type or by Year.
Pre-1986 coverage available on the member database HeinOnline.
Beginning with 2003, select documents, including Announcements, General Counsel's Memoranda, and Revenue Rulings, may be available under the "Rulings" portion of the table of contents. Before 2003, these documents may be available under the "Current Developments" portion of the table of contents.
Many tax documents may be available in other areas of VitalLaw. See the other pages of this guide for more details.
Standard Federal Tax Reporter
Library has 1986-2020. 2020 shelved in General Collection; older years shelved in Historic.
If looking for a document by citation, use the Finding List. Depending on the year, the Finding List may be found in the annual Index volume, the annual Citator volume, or last volume of that year. The title page or Table of Contents may help guide you to the volume with the Finding List. Delay of inclusion in the Standard Federal Tax Reporter may be possible, so multiple years may need to be consulted.
Pre-1986 coverage available on the member database HeinOnline. Recent coverage available on the library's VitalLaw computer.