"Nota Bene" means "note this well" or "take particular notice." We at the O'Quinn Law Library will be posting tips on legal research techniques and resources, developments in the world of legal information, happenings at the Law Library, and legal news reports that deserve your particular attention. We look forward to sharing our thoughts and findings and to hearing from you.

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-Spencer L. Simons, former Director, O'Quinn Law Library and Associate Professor of Law

Friday, October 3, 2014

Anniversary of the Income Tax

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
  • TaxAlmanac, a database for tax law and tax accounting professionals

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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