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Federal Tax Research: Compiled Legislative Histories

This guide provides information on federal tax law and identifies pertinent print and online resources available through the NYU Law Library.

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

Sources of Compiled Legislative Histories (Not specific to Tax)

Below are links to online sources offering compiled legislative histories on federal legislation. These sources are not focused on federal tax laws.

Online Sources for Compiled Legislative Histories of Tax Laws

Below are links to online resources offering compiled legislative histories covering federal tax laws.