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.
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.
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.
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).
