This guide provides information on federal tax law and identifies pertinent print and online resources available through the NYU Law Library.
Last Updated: Sep 11, 2017
Below are links to the pages located under the tab, "IRS Documents." In addition to these pages, also consult the pages located under the Regulations tab, as regulations are also IRS issuances.
Below are links to research guides and articles offering information on IRS documents research.
- Internal Revenue Service, Lexis Advance
This guide is authored by Andrew Zimmerman. Free online access.
- Inventory of IRS Guidance Documents — A Draft, Tax Analysts
This article was published in Tax Notes Today on July 17, 2000. Click on Publications→Tax Notes→2000, July 15 (from Past Issues drop down bar)
- IRS Guidance 1980-2003: An Ever-Changing Landscape Notes, Tax Analysts
This article, authored by Sheryl Stratton and Judy Parvez, was published was published in Tax Notes on Nov. 15, 2004. Click on Publications→Tax Notes→2004, Nov.15 (from Past Issues drop down bar)
- Understanding IRS Guidance - A Brief Primer, IRS Website
Free online access.
- Kristin E. Hickman,IRB Guidance: The No Man's Land of Tax Code Interpretation, 2009 Mich. St. L. Rev. 239 (2009)
Access limited to NYU faculty and students.
- Tina R. Green & Nikki L.Laing, IRS Alphabet Soup: Practical and Precedential Value of AODs, IRBs, TAMs and Other Guidance, 15 J. Tax Prac. & Proc. 27 (2013)