LibGuides: Business: Tax Accounting & Accounting in General

Tax Accounting & Accounting in General

U.S. Internal Revenue Service
The Internal Revenue Service (IRS) is responsible for the determination, assessment, and collection of internal revenue in the United States. It is responsible for administering the Internal Revenue Code, the main body of the federal statutory tax law.
26 U.S. Code Title 26 - Internal Revenue Code (Cornell Legal Institute)
Internal Revenue Bulletin
The Internal Revenue Bulletin (IRB) is the authoritative instrument for announcing official rulings and procedures of the IRS and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest.
Internal Revenue Manuals

Tax Filing for Charities and Non-Profit Organizations
Tax information, tools, and resources for charities and other tax-exempt organizations
Tax Filing for Businesses and Self-employed
Tax information, tools, and resources for businesses and self- employed.
Tax Filing for Individuals
Tax Filing for Tax Professionals

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Contains full text general news and reference information, as well as legislative, legal, business, financial, and health sources. Includes the full text of major newspapers including the New York Times, Washington Post, Financial Times, Le Monde. Updated daily.
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From EBSCO, "this collection features full text and searchable cited references for top journals covering a variety of business disciplines. In addition, it includes market research reports, industry reports, country reports, company profiles and SWOT analyses." Full text of more than 2,100 business and trade journals, some going back to 1965. Also includes company information and market reports.

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Searching Legal > Cases > United States Cases > Source (US Tax)

United States Tax Court
The mission of the United States Tax Court is to provide a national forum for the expeditious resolution of disputes between taxpayers and the Internal Revenue Service; for careful consideration of the merits of each case; and to ensure a uniform interpretation of the Internal Revenue Code.
US Tax Court Memorandum Decisions
US Tax Court: Summary Opinions
IRS Written Determinations
There are three types of IRS Written Determinations: 1) Taxpayer-specific rulings or determinations; 2) Technical advice memoranda; and 3) Chief Counsel Advice

Reports of the United States Tax Court. vols. 37-[current]. Washington: United States Tax Court.
JU 11.7: [volumes] Government Documents, Fl. 1

Internal Revenue Service - Forms and Instructions

Form 1040
https://www.irs.gov/uac/About-Form-1040

Tax Guide for Individuals - Publication 17
https://www.irs.gov/pub/irs-pdf/p17.pdf

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Taxable and Non-Taxable Income - Publication 525
https://www.irs.gov/pub/irs-pdf/p525.pdf

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Miscellaneous Deductions - Publication 529
https://www.irs.gov/pub/irs-pdf/p529.pdf

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Charitable Contributions - Publication 526
https://www.irs.gov/pub/irs-pdf/p526.pdf

Instructions for Schedule A (Itemized Deductions)
https://www.irs.gov/pub/irs-pdf/i1040sca.pdf

Instructions for Form 2106 - Employee Business Expenses
https://www.irs.gov/pub/irs-pdf/i2106.pdf