Federal Tax

U.S. Federal Tax Research (Portfolio 100)

  • This Portfolio explains the fundamentals of federal tax research, including the legislative, administrative, and judicial authorities that tax practitioners deal.


Bloomberg Tax Portfolio, U.S. Federal Tax Research, explains the fundamentals of federal tax research.

In particular, the Portfolio addresses a prerequisite for making sound professional judgments on federal tax issues by describing the many types of authority governing federal tax issues and discussing their precedential value. In addition, the Portfolio explains the extent to which certain authorities, particularly court cases, are binding on the IRS and the courts in later cases.

The Portfolio also describes the general methodology for doing federal tax research, including resources available to tax practitioners from the government and from commercial publishers.

Table of Contents

I. Introduction
II. Legislation
III. Administrative Pronouncements
IV. The Judiciary
V. Legal Commentary

Peter Lowy
Chamberlain Hrdlicka
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