This research guide will help International Taxation students research and find legislation, case law, administrative law, and more through UC Library resources. For specific questions related to the assignments, please contact the course professor.
Statutes are the laws passed by the legislative branch of government (US Congress or State Congress) and signed into law by the president or governor. Statutes that are currently in force are published in statutory codes and are organized by subject.
Nexis Uni™ features more than 15,000 news, business and legal sources
from LexisNexis®—including U.S. Supreme Court decisions dating back to
1790—with an intuitive interface that offers quick discovery across all
content types, personalization features such as Alerts and saved
searches and a collaborative workspace with shared folders and
annotated documents.
Laws made by administrative agencies are called regulations. Agencies often are responsible for administering certain statutes. Accordingly, when working with statutes, there can be regulations that provide additional guidance regarding those statutes. Agencies also enact other regulations when delegated to so so by the legislature.
Regulations that are currently in force are published in regulatory codes, which are organized by subject. FInd these regulations by searching the Code of Federal Regulations in Lexis Uni Academic.
Nexis Uni™ features more than 15,000 news, business and legal sources
from LexisNexis®—including U.S. Supreme Court decisions dating back to
1790—with an intuitive interface that offers quick discovery across all
content types, personalization features such as Alerts and saved
searches and a collaborative workspace with shared folders and
annotated documents.
This database includes full transcripts of the proceedings¸ including all oral statements¸ committee questions¸ and discussion. Also included are the texts of related reports¸ statistical analyses¸ correspondence¸ exhibits and articles presented by witnesses or inserted into the record by committee members and staff. Coverage: 1824-2003 full text; indexing only 2003-present
Judicial opinions or case law are the judicial branch's interpretation of the statutes. Find case law on Lexis Nexis Academic, RIA Checkpoint, or the US Tax Court website.
Nexis Uni™ features more than 15,000 news, business and legal sources
from LexisNexis®—including U.S. Supreme Court decisions dating back to
1790—with an intuitive interface that offers quick discovery across all
content types, personalization features such as Alerts and saved
searches and a collaborative workspace with shared folders and
annotated documents.
Full text electronic version of RIA's United States Tax Reporter - includes law¸ regulations¸ cases¸ rulings and explanations. Includes Citator¸ Tax Court¸ Memo decisions and IRS letter rulings and memoranda. Coverage: Current
Secondary sources are materials that explain or describe an area of law. They are called a variety of names: Legal Encyclopedias, Practice Guides, Law Reviews, and more. You can find helpful tax practice guides on Vital Law (Formally Cheetah).
Covers business and law topics such as antitrust and competition, banking & consumer finance, bankruptcy, energy & environment, healthcare, human resources, intellectual property, labor & employment law, life sciences, pensions, product liability, securities, tax and transportation. Also includes a historical archive of economic forecasts under the heading Blue Chip.
This database contains full text for nearly 250 of the world's most respected, scholarly law journals. The Legal Collection is an authoritative source for information on current issues, studies, thoughts and trends of the legal world.
Coverage: 1965 - present
HeinOnline is an ever expanding¸ comprehensive and image-based collection of over 350 legal periodicals¸ providing each journal from its inception and continuing to the most current volume allowed under contract between Hein and the journal. US titles dominate but an increasing number from the UK and other jurisdictions are included. In most cases coverage starts from the first issue of a journal. Pages appear as they would in the original hardcopy including all charts¸ graphs and photographs.
