Today marks the 101st anniversary of the
federal income tax. The Revenue Act of
1913 was signed by President Wilson on October 3, 1913, exactly eight months
after the adoption of the Sixteenth
Amendment on February 3, 1913.
Anyone planning to celebrate this anniversary by researching income tax
law may be interested in the following resources:
- Title 26 of the United States Code, the Federal tax code
- The Internal Revenue Service website, the authoritative source for tax forms, rulings and Internal Revenue Bulletin issues
- United States Tax Court Opinion Search, a legal opinion database
- Legalbitstream, a tax law database
- TaxAlmanac, a database for tax law and tax accounting professionals
- Tax Policy Center, a source for expert analysis of tax policy
- TaxProf Blog, a source for current news
Additionally, the following resources are available
in the O’Quinn Law Library:
- Dykes, Christopher. Federal Taxation: A Legal Research Guide. Hein, 2011 (Law/Reference, KF240.L43 v.55)
- Hotchkiss, Mary A. “Federal Income Taxation,” Specialized Legal Research, Chapter 3. Hazelton, Penny A., ed. Aspen Publishers, 2011 (Law/Reference, KF240.S692)
- Lowy, Peter. U.S. Federal Tax Research. Tax Management Portfolio No. 100. Bloomberg BNA, 2014 (KF6289.A1T35 no. 100-2nd)
- Tax Analysts Web Services (available through University of Houston Law Center login
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