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United States Tax Materials: A Selected Bibliography for the Foreign Attorney
Published online by Cambridge University Press: 13 February 2019
Extract
The foreign attorney new to the field of US taxation is likely to find it an alien, frustrating terrain, crisscrossed by a forbidding network of vaguely interrelated statutory provisions. His initial reaction will undoubtedly be to seek out a competent text to guide him through the maze. But selecting the right text may prove a chore in itself. Some works assume an initial familiarity with the area which the attorney will lack; others may gloss over a particular point of interest or not address it at all; conversely, the work may narrowly focus on an aspect of taxation with which the attorney has little concern.
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- Copyright © International Association of Law Libraries 1978
References
1 A set of the United States Code or United States Code Annotated published by West Publishing Co., 50 West Kellogg Blvd., St. Paul, Minn. 85165, will include title 26, the Internal Revenue Code. Individual copies of the Internal Revenue Code can be obtained from Commerce Clearing House, Inc., 4025 Peterson Ave., Chicago, Ill. 60646, and Prentice-Hall, Inc., Englewood, Cliffs, N. J. 07632.Google Scholar
2 The regulations can be found in title 26 of the Code of Federal Regulations, published by the US Government Printing Office, Washington, D. C. 20402. Many tax attorneys simply purchase a 4-volume paperback set of the Code and the income tax regulations from either Commerce Clearing House or Prentice-Hall. A separate one-volume edition of just the estate and gift tax sections and the accompanying regulations is also published.Google Scholar
3 Both the Internal Revenue Bulletin and the Cumulative Bulletin are published by the US Government Printing Office.Google Scholar
4 Of course, a complete legislative history goes beyond the committee reports and includes committee hearings, debates on the floors of the House and Senate, and the original bills and amendments thereto. Tax Management—Primary Sources II, a continuing looseleaf published by the Bureau of National Affairs, 231 25th St., N.W., Washington, D.C 20037, and consisting of six binders at the present time, provides much of this data for legislation beginning with the Tax Reform Act of 1976. BNA's Tax Management—Primary Sources I covers legislative history from the Tax Reform Act of 1969 through 1975 in ten looseleaf volumes. [Ed. note: A complete legislative history of the Internal Revenue Act of 1978, the most recent legislation on tax reform, is in preparation and will be published by William S. Hein & Co., 1285 Main St., Buffalo, N.Y. 14209 in nine hardbound volumes.]Google Scholar
5 The jurisdiction that each of these courts has over tax matters is beyond the scope of this article. However, in the most simple terms the Tax Court, district courts, and Court of Chums are all forums of original jurisdiction. The Tax Court, however, can only consider a case in which the Internal Revenue Service has asserted a deficiency in the taxes paid. There is no jury trial and appeals go to the appropriate court of appeals. The Court of Claims and district courts are proper forums only when the taxpayer has paid the assessed amount, but then brings suit for a refund. While a jury trial can be held in the district court, it is unavailable in the Court of Claims. However, appeals from the Court of Claims are directly to the Supreme Court and not to the court of appeals, as in the case of the district courts and the Tax Court.Google Scholar
6 The Commerce Clearing House services are Federal Estate and Gift Tax Reporter and Federal Excise Tax Reports. The Prentice-Hall services are Estate and Gift Taxes and Excise Taxes. These services can be purchased as one set with the income tax service, or they can be purchased separately.Google Scholar
7 The Coordinator is published by Research Institute of America, 589 Fifth Ave., New York, N.Y. 10017. It is comprised of 28 volumes covering income, estate and gift, employment, and excise taxes.Google Scholar
8 Matthew Bender & Co., 235 E. 45th St., New York, N. Y. 10017. This work is also updated on a monthly basis.Google Scholar
9 Doheny, James J., Chief Editor; Callaghan & Co., 3201 Old Glenview Rd., Wilmette, Ill. 60091. Mfrtens is supplemented on a quarterly basis.Google Scholar
10 Foundation Press, Inc., 170 Old Country Rd., Mineola, N. Y. 11501, 1977.Google Scholar
11 Surrey, Stanley, Warren, William C., McDaniel, Paul, and Ault, Hugh; Foundation Press, Inc., 1975, with 1977 supplement.Google Scholar
12 Warren, Gorham & Lamont, Inc., 210 South St., Boston, Mass. 02111, 1971, with semiannual supplements.Google Scholar
13 Federal Income Taxation of Corporations and Shareholders—Forms, by Boris Bittker; Warren, Gorham & Lamont, Inc., 1975, with periodic supplements.Google Scholar
14 Matthew Bender & Co., 1978, with annual supplement.Google Scholar
15 Warren, Gorham & Lamont, 1976, with annual supplement.Google Scholar
16 Warren, Gorham & Lamont, 1975, with annual supplement.Google Scholar
17 McGraw-Hill Book Co., 1121 Avenue of the Americas, New York, N. Y. 10036, 1976, with annual supplement.Google Scholar
18 McKee, William, William Nelson, and Robert Whitmire; Warren, Gorham & Lamont, Inc., 1977, with semiannual supplements.Google Scholar
19 Practising Law Institute, 810 Seventh Ave., New York, N. Y. 10019.Google Scholar
20 See, e.g., Alfred Spada and Richard Ruge, Partnerships—Statutory Outline and Definition, Tax Management Portfolio #161-2nd; Bruce Hallmark, Partnership Basis and Basis Adjustments, Tax Management Portfolio #277.Google Scholar
21 Richard Stephens, Guy Maxfield, and Stephen Lind; Warren, Gorham & Lamont, 1974, with annual supplement.Google Scholar
22 Lowndes, Charles, Kramer, Robert, and McCord, John; West Publishing Co., 1974.Google Scholar
23 Little, Brown & Co., 34 Beacon St., Boston, Mass. 02106, 1961.Google Scholar
24 Some new or revised BNA portfolios have come out which take full account of the 1976 Tax Reform Act. See, e.g., William Streng, Estate Planning—Post 1976, Tax Management Portfolios #11-7th; Robert Madden, Estate Planning for the Corporate Executive, Tax Management Portfolio #225-2nd; Shale Stiller and Jerome Carr, Estate Tax Credit for Tax on Prior Transfers, Tax Management Portfolio #130-2nd.Google Scholar
25 Practising Law Institute, 1968.Google Scholar
26 Matthew Bender Co., 1971, with biannual supplement.Google Scholar
27 See, e.g., Gifford, William Jr., Controlled Foreign Corporations—Section 963, Tax Management Portfolio #105-3rd; Matthew Kust, Foreign Operations—Source of Income, Tax Management Portfolio #80-4th.Google Scholar
28 Harvard Law School International Tax Program, Harvard Law School, Cambridge, Mass. 02138, 1961.Google Scholar
29 Harvard Law School International Tax Program, Harvard Law School, Cambridge, Mass., 1975.Google Scholar
30 Warren, Gorham & Lamont, 1974, with annual supplement.Google Scholar
31 Allen Smith Co., 1435 North Meridian St., Indianapolis, Ind., 46202, 1977, with supplement for use in 1978.Google Scholar
32 James Houghton, Editor; Commerce Clearing House.Google Scholar
33 Matthew Bender & Co., 1964, with annual supplement.Google Scholar
United States Tax Materials Google Scholar
34 Warren, Gorham & Lamont, 1974, with annual supplement.Google Scholar
35 Practising Law Institute, 1977.Google Scholar
36 Callaghan & Co., 1955. A 1977 revision of volume 3 of the four-volume work was recently completed by George Donoghue, Jr. and James Doheny. The other three volumes are supplemented on an annual basis.Google Scholar
37 Federal Tax Forms (Commerce Clearing House); Annotated Tax Forms—Practice and Procedure (Prentice-Hall); Tax Action Coordinator (Research Institute of America); Current Legal Forms with Tax Analysis (Matthew Bender). This last work does not actually include tax return forms.Google Scholar
38 Warren, Gorham & Lamont, 1975, with periodic updates. Another source is the Index to Legal Periodicals, The H. W. Wilson Co., 950 University Ave., Bronx, N. Y. 10452; monthly except September. This index, however, is not organized into as many subheadings as Index to Federal Tax Articles or Federal Tax Articles and also does not index articles from all the tax journals.Google Scholar
39 Warren, Gorham & Lamont; quarterly.Google Scholar
40 American Bar Association, Section of Taxation, 1800 M St., N.W., Washington, D.C. 20035; quarterly.Google Scholar
41 Journal of Taxation, Ltd., 125 E. 56th St., New York, N. Y. 10022; monthly.Google Scholar
42 Id.; bimonthly.Google Scholar
43 Id.; monthly.Google Scholar
44 Commerce Clearing House, Inc.; monthly.Google Scholar
45 1211 Ave. of the Americas, New York, N. Y. 10036; monthly.Google Scholar
46 P. O. Box 2733, Washington, D. C. 20013; quarterly.Google Scholar
47 Journal of Taxation, Ltd.; bimonthly.Google Scholar
48 Matthew Bender & Co.; annual.Google Scholar
49 Id.Google Scholar
50 Id.Google Scholar