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Federal Tax Research

This research guide is for those who have a basic idea of tax law and its sources

Federal Income Tax Law

Federal income tax law is based on statutory and regulatory code. This means that the answer to a tax question will likely include a section of the Internal Revenue Code and the Code of Federal Regulations. In addition to a code section, your answer may involve finding cases, administrative decisions, and administrative pronouncements.

This research guide is for those who have a basic idea of tax law and its sources.  For those without this knowledge I suggest starting with the Richmond book listed under the tab ”If you have no idea:,” to the left.

The Constitution: Taxing and Spending Clause

Article 1, Section 8, Clause 1

The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States;...

National Archives, The Constitution of the United States: A Transcription.

The Constitution: Amendment XVI

Amendment XVI

The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.

National Archives, The Constitution: Amendments 11-27 (a transcription)

Faculty Articles about Federal Taxation

Leon Gabinet, "Refusal to Grant Same-Sex Divorce: Uncertainty in Tax, Property and Marital Status Issues," 29 (1) Journal of Taxation of Investments 67 (2011).

Erik M. Jensen, "Murphy v. Internal Revenue Service, the Meaning of 'Income,' and Sky-Is-Falling Tax Commentary," 60 Case Western Reserve Law Review 751 (2010).

Jonathan H. Adler, "God, Gaia, the Taxpayer and the Lorax: Standing, Justiciability, and Separation of Powers after Massachusetts and Hein" 20 Regent University Law Review 175 (2008).

Jonathan L. Entin and Erik M. Jensen, "Taxation, Compensation, and Judicial Independence: Hatter v. United States," 90 Tax Notes 1541 (2001).

Leon Gabinet, "Section 1041: The High Price of Quick Fix Reform in Taxation of Interspousal Transfers "5 American Journal of Tax Policy 13 (1986)