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