Anniversary of the Income Tax

 

Today marks the 101^st 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