Taxation

Resources for Taxation

This legal research guide includes links to the United States Code, IRS publications on taxation, tax websites for all 50 states and the District of Columbia, general purpose tax websites and resources for tax professionals.

I. Federal Resources

II. Tax Site Compilations

III. State and Local Tax Sites

IV. International and Foreign Tax Resources

V. Accounting Resources

I. Federal Resources

United States Code

The text of the United States Code (U.S.C.) is available online in several locations. Title 26 of the U.S.C. is the Internal Revenue Code.

• United States House of Representatives Office of the Law Revision Counsel 

• U.S. Government Publishing Office 

• Cornell Legal Information Institute

Tax Regulations and Related Materials

• Tax Code, Regulations, and Official Guidance - Includes links to the Code of Federal Regulations, the Federal Register, and the United States Code. Provided by the Internal Revenue Service (IRS).

• Code of Federal Regulations (CFR) - Provides current and archival versions of the CFR. See Title 26 for Internal Revenue. From the Government Publishing Office (GPO).

• Electronic Code of Federal Regulations (eCFR) - eCFR is a compilation of CFR material and Federal Register amendments. See Title 26 for Internal Revenue. From the U.S. GPO.

• United States Tax Court - Includes court rules, fees, forms, and opinions.

Internal Revenue Service Resources

• Resources for Tax Professionals
  • Advance Notice for Tax Professionals - Links to rulings, and other technical tax guidance that has not yet been published in the Internal Revenue Bulletin (IRB). 

• IRS Charity Search - Replaces the no-longer published Publication 78: Cumulative List of Organizations Described in Section 170(c) of the Internal Revenue Code.

• Newsroom - Select e-News Subscriptions to sign up for email alert services from the IRS. Subscribers will be notified by e-mail of new developments or publications. Also includes links for What's Hot, news releases, IRS-The Basics, and IRS Guidance.
  • Noticias en Español.

• Forms & Instructions - Includes tax forms for current and prior years, instructional ebooks, and publications inaccessible formats, from Braille-ready files to ASL videos.

• Internal Revenue Bulletin - Available beginning with Cumulative Bulletin 1995-02.

• Internal Revenue Manual

• Tax Information for Businesses - Guides contain examination techniques, common and unique industry issues, business practices, industry terminology and other information.

• Tax Information for Appeals

• IRS Written Determinations - Taxpayer-specific determinations are written memoranda furnished by the IRS National Office in response to requests by taxpayers under published annual guidelines. Includes technical advice memoranda (TAM) and chief counsel advice.

• Understanding Taxes - An instructional website from the IRS. Includes resources for teachers and students. Based on 2014 tax law.

Other Tax Regulation Resources and Related Materials

• Department of the Treasury Press Center - Press releases by date and topic. Good place to look for recently issued documents from the IRS (for example, new IRS notices) that are not yet available in the Internal Revenue Bulletin online.

• United States Congress Joint Committee on Taxation Blue Books - Text of committee prints.

II. Tax Site Compilations

• Tax World - Provided links to tax information from state, federal, and international taxing authorities on the Internet. Also includes information on tax policy, history, and links to tax databases around the world.

III. State and Local Tax Sites

All of the following sites contain extensive information for the researcher, including but not limited to, forms, publications, regulation, laws, revenue rulings and procedures, taxpayer assistance, and information organized by type of tax.

Illinois Tax Sites

• Illinois Department of Revenue
  • Laws/Regulations/Rulings - Includes regulations, proposed regulations, letter rulings, general information letters (GIL) and private letter rulings, Practitioners' Questions and Answers, and administrative hearing decisions arranged by tax type.
  • Illinois Tax Forms
  • Publications - Includes Sales Tax Rate Reference Manual, Illinois Tax Publications, and Informational Bulletins.
  • Local Governments - Includes notifications of tax rate changes, statistics, forms, and distribution information.
  • Illinois Property Tax Rate and Levy Manual (PDF)

• Illinois Tax Rate Finder - Find tax rates in cities and municipalities across the state.

• Illinois General Assembly Legislative Research Unit Publications - Includes the Illinois Tax Handbook for Legislators, an annual publication that provides information on every significant Illinois state tax.

Cook County and Chicago Tax Sites

• Cook County Department of Revenue - Links to ordinances and forms. Arranged by type of tax.

• City of Chicago Department of Finance, Tax Division - License and tax information, forms and instructions.

Other State Tax Sites

• Alabama Department of Revenue

• Alaska Department of Revenue

• Arizona Department of Revenue

• Arkansas Department of Finance & Administration

• California Franchise Tax Board

• Colorado Department of Revenue

• Connecticut Department of Revenue Services

• Delaware Department of Finance - Division of Revenue

• District of Columbia Office of the Chief Financial Officer

• Florida Department of Revenue

• Georgia Department of Revenue

• Hawaii Department of Taxation

• Idaho State Tax Commission

• Indiana Department of Revenue

• Iowa Department of Revenue

• Kansas Department of Revenue

• Kentucky Department of Revenue

• Louisiana Department of Revenue

• Maine Revenue Services

• Comptroller of Maryland

• Massachusetts Department of Revenue

• Michigan Department of Treasury

• Minnesota Department of Revenue

• Mississippi Department of Revenue

• Missouri Department of Revenue

• Montana Department of Revenue

• Nebraska Department of Revenue

• Nevada Department of Taxation

• New Hampshire Department of Revenue Administration

• New Jersey Department of the Treasury Division of Taxation

• New Mexico Taxation & Revenue Department

• New York Department of Taxation and Finance

• North Carolina Department of Revenue

• North Dakota Office of State Tax Commissioner

• Ohio Department of Taxation

• Oklahoma Tax Commission

• Oregon Department of Revenue

• Pennsylvania Department of Revenue

• Rhode Island Department of Revenue Division of Taxation

• South Carolina Department of Revenue

• South Dakota Department of Revenue

• Tennessee Department of Revenue

• Texas Comptroller of Public Accounts

• Utah State Tax Commission

• Vermont Department of Taxes

• Virginia Department of Taxation

• Washington Department of Revenue

• West Virginia State Tax Department

• Wisconsin Department of Revenue

• Wyoming Department of Revenue

State Tax Compilations

• Federation of Tax Administrators - Links to federal and state tax sites, state comparisons, technology/e-filing, and motor fuel tax information.

IV. International and Foreign Tax Resources

Treaties and Agreements

• Income Tax Treaties - From the United States Internal Revenue Service (IRS). Texts of treaty with technical explanation if available.

• Information on  the United States-Canada Income Tax Treaty (PDF) - IRS Publication 597.

• Social Security Office of International Programs - The text of has bilateral Social Security agreements between the United States and 26 foreign countries. Also includes information on payment of Social Security benefits while residing outside the United States, nonresident alien tax withholding, and social security programs in other countries.

Canada

• Canada Customs and Revenue Agency

• Income Tax Act (Canada) - Also available in French.

United Kingdom

• HM Revenue & Customs (HMRC)

• GOV.UK - The entry point to UK public sector information on the Internet.

International and Foreign Tax Reference Materials

• CNNMoney: World Currencies - Foreign currency converter and foreign exchange rates.

• INTER-LAWYER Taxation Law Research Section -  Links for international organizations, foreign tax departments, and resources and glossaries.

• XE Currency Converter - Live mid-market exchange rates for various currencies.

• Oanda Currency Converter - Current and historical currency exchange rates dating back to 1990.

V. Accounting Resources

• Financial Accounting Standards Board (FASB)

• American Institute of Certified Public Accountants (AICPA)

PLEASE NOTE: The websites listed in this guide are for information only and are not endorsed or supported by the Cook County Law Library. Please independently verify the accuracy and currency of all information. Consult an attorney for legal advice.

Compiled by Jean M. Wenger.

Revised August 2019 by David Sanborne.