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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

Committee Reports Print Page
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Tax Committee Reports Basics

"When a bill is introduced in the House, a Committee Report is published which often states the reason the bill is being proposed . . . After the bill clears the House, it is considered by the Senate. The Senate Finance Committee holds hearings and prepares a report explaining any changes made to the House bill. A Conference Committee later resolves any differences between the House and Senate versions of the bill and issues its own report . . . Committee Reports are useful tools in determining Congressional intent behind certain tax laws and helping examiners apply the law properly." (Committee Reports, IRM § 4.10.7.2.2)

"Committee Reports are published in full in the Congressional Record and in part in the Internal Revenue Bulletin and Cumulative Bulletin." (Publication of Committee Reports, IRM § 4.10.7.2.2.1)

      

    Citation, Tax Committee Reports

    The following citation resources may be informative.

    • Bluebook R. 13.4, Reports, Documents and Committee Prints
    • IRM § 4.10.7.2.2.2 ("Committee Reports are identified by a number representing the session of Congress and a sequence number. For example, the Tax Reform Act of 1986 was enacted by Public Law 99–514. House, Senate, and Conference reports accompanying that legislation are cited as follows: A. House Report 99–426, 1986–3 C.B. Vol. 2; B. Senate Report 99–313, 1986–3 C.B. Vol. 3; and C.Conference Report 99–841, 1986–3 C.B. Vol. 4.")
    • TaxCite, Pt. 1, B3, Committee Reports
    • TaxCite, Pt. 3, C., Tax Legislation (Listing citations for commonly cited legislation, as well as associated committee reports)
        

      Abbreviations, Tax Committee Reports

      Below are pertinent abbreviations.

      • House Report=H.R. Rep.
      • Senate Report=S. Rep.
      • Conference Report=Conf. Rep.
      • Cumulative Bulletin=C.B.
          

        Additional Instruction on Legislative History Research

        Below are links to sources offering instruction on legislative history research.

        Sources of Tax Committee Reports

        Below are links to a selection of resources offering current and former congressional reports relating to federal taxation.

        ***TIP: Proquest Congressional (particularly its "Search by Number" function in the pull-down menu "Legislative & Executive Publications") is often the easiest platform from which to pull a Committee Report if you have the citation. The link to the Proquest Congressional can be found in the box below, "Sources of Committee Reports (Not Specific to Tax Law)". ***

        Sources of Committee Reports (Not Specific to Tax Law)

        Below are links to a selection of resources offering current and former congressional reports. These sources are not focused on tax committee reports.

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