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Federal Tax Research  

This guide provides information on federal tax law and identifies pertinent print and online resources available through the NYU Law Library.
Last Updated: Nov 13, 2017 URL: http://nyulaw.libguides.com/content.php?pid=271175 Print Guide RSS Updates

Historical Tax Laws Print Page
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Online Sources for Historical Tax Laws

  • Archived Tax Code, CCH
    "Prior versions of the Internal Revenue Code immediately preceding a codification by Congress are reproduced in this node. Thus, the text of the 1954 Code, immediately before its recodification as the 1986 Code, and the text of the 1939 Code, immediately before its recodification as the 1954 Code, are included here. Also included are the text of the 1913 Income Tax Law . . .." (CCH)
  • Archives, RIA
    Under the "Table of Contents" tab, navigate: Checkpoint Archives. RIA's "Archives" offers the Internal Revenue Code, as well as Explanations and Annotations from 1990 forward. Also included are Internal Revenue Code of 1939 and Internal Revenue Code of 1954.
  • Compiled Legislative Histories of Tax Laws (Online Sources)
    Compiled legislative histories often republish tax laws in full or part. This link is to a list of online sources offering compiled legislative histories of tax laws.
  • Federal Tax Archives, CCH
    "Under this heading, you will find archived publications by year. This allows the researcher a quick way to find the text of an Internal Revenue Code Section for any year. Also included are archived editions of the U.S. Master Tax Guide, Standard Federal Tax Reporter, CCH TaxDay, and IRS publications." (CCH)
  • Internal Revenue Bulletin & Cumulative Internal Revenue Bulletin (Print & Online Sources)
    The Internal Revenue Bulletin & Cumulative Bulletin often reprint significant tax laws. This link is to a list of sources (print and online) offering the Internal Revenue Bulletin & Cumulative Internal Revenue Bulletin.
  • Internal Revenue Code (Archive), Bloomberg Law
    1994 edition-.
  • Internal Revenue Code of 1954, Westlaw
  • Internal Revenue Code of 1939, Westlaw
  • Laws & Proposals, Tax Policy Center
    Select legislation, 2001-. Free online access.
  • Major Tax Acts and Reports, CCH
    "Major Tax Acts and Reports includes the text of all significant enacted tax legislation, as well as the accompanying committee report text, since the Tax Reform Act of 1986. Links are provided from the law text to the related committee reports and vice versa." (CCH)
  • Public Laws, Tax Analysts
    Click on "Research Tools"→Federal Research Library→Tax Legislation→Public Laws (from pull down bar)
  • Tax Legislation, BNA Bloomberg
    Selected public laws from 1995 forward.
  • Taxation & Economic Reform in America Parts I & II, 1781-2010, HeinOnline
    "This historical archive contains more than 2,300 volumes and one million pages of 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. It includes more than 100 other legislative histories related to taxation, economic reform, and stimulus plans." (HeinOnline)
  • United States Statutes at Large - Taxation Law, Westlaw
    "Historical enactments relating to taxation law passed during past sessions of Congress and Presidential Proclamations, beginning with the first session of First Congress through the second session of the 92nd Congress in PDF format. The Westlaw search query will search the citation, date, and summary information of the content. The full-text of the content is found in the attached PDF file and is not searched by the Westlaw search query." (Westlaw)

Citation, Historical Tax Laws

The following citation resources may be informative.

  • Bluebook R.12, Statutes
  • TaxCite, Pt. 1, A, Internal Revenue Code & Federal Acts
  • TaxCite, Pt. 3, C., Tax Legislation (Listing citations for commonly cited legislation, as well as associated committee reports)
      

    If You Have the Citation for the Historial Tax Statute

    If you have the citation for a historical federal statute, a straightforward way to pull it is to use an online source for the Statutes at Large/public laws, such as Hein Online's Statute at Large Library or Proquest Congressional's Bills & Laws collection. Find more here. These sources are not tax-focused.

        

      Print Sources for Historical Tax Laws

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