LibGuides: Federal Tax Research: Explanations by IRC Section & Topic

Sources of Explanations of Tax Law Organized by Code Section

Below are links to a selection of online resources offering analysis of tax laws (current and historical), organized by Internal Revenue Code section.

Code Arranged Annotations and Explanations (USTR), Weslaw
Code Arranged Annotations and Explanations (USTR), Checkpoint
Under the "Table of Contents" tab, navigate: Federal Library→Federal Editorial Materials→Code Arranged Annotations and Explanations (USTR). USTR=United States Tax Reporter.
IRC Code Coverage Index, U.S. Income Portfolios & Estates Gifts & Trust Portfolios, Bloomberg Law
Navigate to the Portfolios and then click on "IRC." While the portfolios are not organized by code section, they have an index by Code section.

Note

When reading explanatory material, check the update date to make sure that it has incorporated changes from the TJA and other recent tax legislation.

Explanations of Tax Law Organized by Topic

Below are links to a selection of online resources offering analysis of tax laws (current and historical), organized by topic.

Treatises & Study Aids
Treatises & study aids often organize their analysis of tax law by topic. This link leads to a list of tax treatises & study aids.
U.S. Income Portfolios & Estates Gifts & Trust Portfolios, Bloomberg Law
These portfolios are also called "Tax Management Portfolios."
Federal Tax Coordinator 2d, Checkpoint
Under the "Table of Contents" tab, navigate: Federal Library→Federal Editorial Materials→Federal Tax Coordinator 2d.