Compiled Legislative History Basics
A compiled legislative history gathers pertinent legislative information and/or documents for a piece of legislation or area of legislation. There are a number of compiled legislative histories relating to federal tax laws.
Citation, Compiled Tax Legislative Histories
The following citation resources may be informative.
- Bluebook R. 13.6, Separately Bound Legislative Histories ("The legislative histories of several important acts are published separately (e.g., . . . the Internal Revenue Acts . . . ). If it would aid the reader in locating the source, a parallel citation may be given to such a separate publication. . . . -> Internal Revenue Amendments, Pub. L. No. 87-834, § 15(a), 76 Stat. 960, 1041–42 (1962) (codified at I.R.C. § 1248(a) (2000)), reprinted in Joint Comm. on Internal Revenue Taxation, 90th Cong., Legislative History of the Internal Revenue Code of 1954 , at 473–74 (1967).")
- TaxCite, Pt. 1, B5, Bound Legislative Histories
Additional Instruction on Legislative History Research
Below are links to sources offering instruction on legislative history research.
Online Sources for Compiled Legislative Histories of Tax Laws
Below are links to online resources offering compiled legislative histories covering federal tax laws.
Print Sources for Compiled Legislative Histories of Tax Laws
Below are links to a selection of compiled legislative histories covering federal tax law owned in print by NYU Law Library. Many of these items are included in HeinOnline's Tax & Economic Reform in America Parts I & II, 1781-2010. Users can use Julius to identify additional print compiled legislative histories owned by the NYU Law Library.
Sources of Compiled Legislative Histories (Not specific to Tax laws)
Below are links to online sources offering compiled legislative histories on federal legislation. These sources are not focused on federal tax laws.