Tax Sources
Collection of tax-related links
Gouverneur Morris moved to introduce into the Constitution a requirement that “taxation shall be in proportion to Representation.” 1 THE RECORDS OF THE FEDERAL CONVENTION OF 1787, at 591-92 (Max Farrand ed., rev. ed. 1966) Morris then introduced the critical distinction between direct and indirect taxes. He proposed to address the objections “by restraining the rule to direct taxation” so that “[w]ith regard to indirect taxes on exports & imports & on consumption, the rule would be inapplicable.”
Corpus Linguistics of the term "direct tax" THE HORSELESS CARRIAGE OF CONSTITUTIONAL INTERPRETATION: CORPUS LINGUISTICS AND THE MEANING OF “DIRECT TAXES” IN HYLTON v. UNITED STATES “The great object of the Constitution was, to give Congress a power to lay taxes, adequate to the exigencies of government; but they were to observe ... the rule of apportionment, according to the census, when they laid any direct tax." Hylton v. United States, 3 U.S. (3 Dall.) 171, 173 (1796) (opinion of Chase, J.)
Justice Chase likewise thought the constitutional text admitted of no uncertainty. at 173-75 (opinion of Chase, J.); id. at 181 (opinion of Iredell, J.). hylton
Listings of Tax Law Sources
Taxing Authoritites
- IRS
- U.S. Department of the Treasury
- U.S. Securities and Exchange Commission
- U.S. Commodity Futures Trading Commission
- U.S. Federal Reserve
- U.S. Office of the Comptroller of the Currency
- U.S. Federal Deposit Insurance Corporation
- U.S. Financial Industry Regulatory Authority
- U.S. Consumer Financial Protection Bureau
- U.S. Office of Financial Research
- U.S. Financial Stability Oversight Council
- U.S. Financial Crimes Enforcement Network
- U.S. Office of Foreign Assets Control
- U.S. Bureau of Economic Analysis
- U.S. Bureau of Labor Statistics
- U.S. Bureau of the Census
- U.S. Bureau of Justice Statistics
Congressional Resources
- Congress.gov
- GovTrack.us
- Congressional Research Service
- Congressional Budget Office
- Government Accountability Office
- Congressional Budget Office
Congressional Committees
- House Committee on Ways and Means
- Senate Committee on Finance
- House Committee on Appropriations
- Senate Committee on Appropriations
- House Committee on the Judiciary
- Senate Committee on the Judiciary
- House Committee on Oversight and Reform
- Senate Committee on Homeland Security and Governmental Affairs
- House Committee on Financial Services
- Senate Committee on Banking, Housing, and Urban Affairs
- House Committee on Energy and Commerce
- Senate Committee on Commerce, Science, and Transportation
- House Committee on Education and Labor
- Senate Committee on Health, Education, Labor, and Pensions
- House Committee on Natural Resources
- Senate Committee on Environment and Public Works
- House Committee on Transportation and Infrastructure
- Senate Committee on Energy and Natural Resources
- House Committee on Agriculture
Tax Research Tools
- CCH IntelliConnect
- Bloomberg Tax
- RIA Checkpoint
- Thomson Reuters Westlaw
- LexisNexis
- BNA Tax Management Portfolios
- CCH Axcess
- Intuit ProConnect
- H&R Block Tax Software
Legal Frameworks
- U.S. Code
- U.S. Constitution
- Federal Rules of Civil Procedure
- Federal Rules of Evidence
- Federal Rules of Appellate Procedure
- Federal Rules of Bankruptcy Procedure
- Federal Rules of Criminal Procedure
- Federal Rules of Evidence
Tax Treaties
U.S. Tax Laws
- Internal Revenue Code
- Tax Cuts and Jobs Act
- American Taxpayer Relief Act
- Tax Increase Prevention Act
- Taxpayer First Act
- Taxpayer Advocate Service
- Taxpayer Bill of Rights
- Taxpayer Advocate Service Annual Report
- Taxpayer Advocate Service Case Advocacy
- Taxpayer Advocate Service Systemic Advocacy
- Taxpayer Advocate Service Legislative Recommendations
- Taxpayer Advocate Service National Taxpayer Advocate
Tax Research Guides
- Tax Research Guide - IRS
- Tax Research Guide - CCH
- Tax Research Guide - Bloomberg Tax
- Tax Research Guide - RIA Checkpoint
Tax Research Databases
- CCH IntelliConnect
- Bloomberg Tax
- RIA Checkpoint
- Thomson Reuters Westlaw
- LexisNexis
- BNA Tax Management Portfolios
- CCH Axcess
- Intuit ProConnect
Tax History
- History of the IRS
- History of U.S. Taxation
- History of U.S. Tax Policy
- The records of the Federal Convention of 1787
- Records of the Federal Convention of 1787, 3 Vol.
- The records of the Federal convention of 1787, LOC
Cards
Tax Policy Center
A nonpartisan think tank that provides analysis and data on tax policy.
Tax Foundation
A nonprofit organization that provides research and analysis on tax policy.
IRS
The Internal Revenue Service is the U.S. government agency responsible for tax collection and tax law enforcement.
Tax Notes
A leading provider of tax news and analysis.
Tax Analysts
A nonprofit organization that provides tax news and analysis.