"Secondary sources that explain and analyze governing legal doctrines make primary sources more accessible and should serve as launching pads for most research projects." Morris L. Cohen & Kent C. Olson, Legal Research in a Nutshell § 2-1 (14th ed. 2021).
Jenkins has access to a number of treatises, practice aids, and other secondary sources to help with tax research. A selection of these is listed below.
The following member database includes treatises and other secondary sources on federal taxation. Members must be logged in to jenkinslaw.org to access this database. This database is also available in the library.
Law Journal Library
Available on HeinOnline. Includes over 3,000 law and law-related periodicals on a variety of topics, including taxation. Collection includes law school journals, ABA periodicals, and select bar association journals. Use the PathFinder Subjects to find articles related to taxation (see Applied Sciences > Finance > Taxation).
Legal Classics - Taxation
Available on HeinOnline. Includes over 50 historical treatises on taxation.
Tax Foundation Archive Publications
Available on HeinOnline. Includes the complete archive of the Tax Foundation's publications from 1937 to date, which contain information on taxation, fiscal policy, finance, and more.
Taxation & Economic Reform in America Parts I & II
Available on HeinOnline. A historical archive containing legislative history materials and other documents. It includes the complete Carlton Fox Collection which contains nearly 42 years of historical legislation related to the internal revenue laws from 1909-1950, as well as other legislative histories related to taxation, economic reform, and stimulus plans.
The following member database includes treatises on federal taxation. Members must be logged in to jenkinslaw.org to access this database. This database is also available in the library.
Additional tax related materials may also be available. When in Law Journal Press, select Topic > Taxation for a full list.
Federal Tax Litigation
Available on Law Journal Press.
The following member database includes treatises on federal taxation. Members must be logged in to jenkinslaw.org to access this database. This database is also available in the library.
Additional tax related materials may also be available. When in the West Academic Digital Library, select Browse by Subject > Taxation for a full list.
International Taxation in a Nutshell
Available on the West Academic Digital Library. Previous edition also available.
Principles of Federal Income Taxation
Available on the West Academic Digital Library. Previous edition also available.
Principles of Tax Policy
Available on the West Academic Digital Library. Previous edition also available.
Tax Policy in a Nutshell
Available on the West Academic Digital Library. Previous edition also available.
Tax Procedure and Tax Fraud in a Nutshell
Available on the West Academic Digital Library. Previous edition also available.
Tax Resources - Secondary Sources
Available on the library's Westlaw computers. From the Practice areas tab, select Tax > Secondary Sources > All Tax Texts & Treatises [under Texts & Treatises subheading]. Titles include
Tax Practice Center
Available on the library's Bloomberg Law computers. From Practice Centers, select Tax. Includes BNA Portfolios, analysis and commentaries, guides, forms, news, and more.
Tax Practice Area
Available on the library's VitalLaw computer. From Practice Areas, select Tax - All. Includes reporters, U.S. Master Tax Guide, treatises, news, and more.
Effectively Representing Your Client before the IRS: A Practical Manual for the Tax Practitioner with Sample Correspondence and Forms American Bar Association
Includes forms. Library also has previous editions on microfiche: see all.
Internal Revenue Service Practice and Procedure Deskbook Practising Law Institute
Library also has previous editions: see all.
Litigating a Case in Tax Court American Bar Association
Representation Before the Appeals Division of the IRS West / Thomson Reuters
Also available on the library's Westlaw computers.
Representation before the Collection Division of the IRS West / Thomson Reuters
Also available on the library's Westlaw computers.
Representation before the United States Tax Court West / Thomson Reuters
Also available on the library's Westlaw computers.
Tax Management Portfolios: U.S. Income BNA / Tax Management
Comprehensive set of portfolios that cover a vast amount of income tax topics. Also available on the library's Bloomberg Law computers.
U.S. Master Tax Guide CCH / Wolters Kluwer
Library has 1959, 1964-69, 1971-72, 1974 - present. Current volume in Reference Annex; older volumes in General Collection.
PLI Publications are designed around the Practising Law Institute's continuing legal education courses. When a researcher has difficulty finding an answer in the manuals or form books, it is a good idea to turn to a PLI publication for guidance.
Subject specific PLI publications may also include chapters on tax issues. Search the Jenkins' catalog for tax* and limit to the General Collection for additional resources.
Basics of International Taxation
Library has annual issues beginning with 2012: see all.
Hot Topics in State and Local Tax
Library has annual issues beginning with 2019: see all.
International Tax Controversies: A Practical Guide
Library has annual issues beginning with 2014: see all.
International Tax Issues
Library has annual issues beginning with 2011: see all.
Practical Guide to the Consolidated Tax Return Regulations
Library has annual issues beginning with 2012: see all.
The Standard Federal Tax Reporter provides commentary and annotations to the Internal Revenue Code.
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 the Standard Federal Tax Reporter page of this guide for more information.
Additional information may be available in other secondary materials, like American Law Reports, Law Reviews and Law Journals, and Restatements and Principles of Law. For where to find these resources at Jenkins, see the Major Treatise Sets & Encyclopedias page of our Federal Practice & Procedure guide.
For more resources, search the Jenkins' catalog or contact Research Services at 215.574.1505 or research@jenkinslaw.org for assistance.