Foster Business Library


Tax Resources



Foster Business Library research guides are aimed at University of Washington students, faculty, and staff, highlighting resources available to them; users not currently affiliated with the university may be unable to access some of these resources.
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Foster Business Library Databases:

    The Foster Business Library offers an extensive collection of over fifty databases on its homepage; see under Databases. For a complete list of Foster databases, see the List of All Business Databases. Access to these databases from off campus requires that you first go to the Off-Campus Access button, in the upper right of all library webpages. These resources may not be accessed from off campus except by those with a valid UW Net ID and password. For more information on Foster business databases, click Databases, A-Z. For information on which Foster business databases to use, see the Database Index. For information on accessing Foster databases from off campus, see Database Access. For guidelines on responsible database usage, see Database Usage.

  • ABI/Inform Accounting & Tax:   On the Foster Business Library homepage, listed under Business Databases. Go to Select Multiple databases and chose Accounting & Tax, for access to over 2,000 periodicals in this subject area, including newspapers (for the latest accounting and tax news), and journals, magazines, reports, based on the Accountants' Index, with "current accounting, taxation, and financial management information, national and international in scope; key publications focus on accounting policies and standards, state and national tax legislation, corporate and individual taxation, compensation and pension plans, and corporate financial management, as well as profiles of accounting firms, CPAs, and management consulting firms."

  • LexisNexis Academic:   On the Foster Business Library homepage, listed under Business Databases. Lexis-Nexis is a rich source for accounting, business and tax information from a large number of authoritative sources. There are two primary ways to find tax information:

    • Go to Legal Research and select one of the following sources for searching:

      • ABA Tax Lawyer:   Includes authoritative articles and analysis of legislation, decisions, developments and trends in the area of taxation of interest to the legal practitioner
      • AICPA Tax Adviser:   Contains full length articles discussing the most current and up-to-date tax information of importance to AICPA Tax Division members and to others interested in current trends in taxation
      • Combined State Attorney General Tax Opinions:   All tax opinions written by the Attorneys General from the 50 states
      • Department of Labor Letter Opinions:  Advisory opinions and information letters from the U.S. Department of Labor Welfare Benefit Programs.
      • Federal Tax Cases:   All available federal tax case law.
      • Internal Revenue Bulletin/Cumulative Bulletin:   Selected documents found in the Internal Revenue Bulletin, a weekly publication by the Internal Revenue Service that announces the official rulings and procedures of the Internal Revenue Service. Included are Revenue Rulings, Revenue Procedures, Announcements, Notices, News Releases (IR's), Treasury Department Orders, Prohibited Trans. Exemptions, Executive Orders, Current Action on Previously Published Rulings and Acq. and Non-Acq. Tables
      • Internal Revenue Code:   Contains the Internal Revenue Code of the United States of America as published by The Research Institute of America. This publication is not searchable by date (see date tips below).
      • IRS Actions &Memoranda - GCM/AOD/TM:   Combined file of memos from the IRS including General Counsel Memorandas, Actions on Decisions, and Technical Memoranda.
      • Law Reviews - Tax Articles:   Selected law review articles relating to tax law.
      • Practical Tax Lawyer:   Concise, practice-oriented articles to assist lawyers with all aspects of tax law. The articles are written by practitioners and are reviewed by an expert board of editorial advisors who are members of the ABA Tax Section and are appointed by the Section
      • Private Letter Rulings/Tax Advice Memoranda:   Each Private Letter Ruling is a determination from the Internal Revenue Service regarding a tax issue from a taxpayer.
      • State Tax Cases:   State tax case law for all 50 States plus the District of Columbia and the U.S. Virgin Islands and all ALR annotations
      • Tax Analysts Daily Tax News:   Includes Tax Notes Today, Worldwide Tax Daily and State Tax Daily.
      • Tax Analysts Journals:   Tax Analysts' Exempt Organization Tax Review, Insurance Tax Review, Letter Ruling Review, Natural Resources Tax Review, State Tax Notes Magazine, Tax Notes International Magazine, Tax Practice and Controversies Magazine and Tax Notes Weekly Magazine
      • Treasury Regulations (Final/Temp/Proposed):   Selected documents from the Code of Federal Regulations and the Federal Register

    • Go to Business and scroll down to Accounting to obtain access to the sources below. Each of these sources may be searched by keyword but it is not possible to search all sources simultaneously.

      • AICPA Accounting and Auditing Publications:   Material from various American Institute of Certified Public Accountants (AICPA) publications. The file includes the full text of all the articles from the Journal of Accountancy, Tax Adviser, CPA Letter, and the Tax Division Newsletter.
      • Practical Accountant:   Provides users with practical tax and accounting money-making advice and time-saving tips.

  • RIA Checkpoint:   On the Foster Business Library homepage, listed under Business Databases.   RIA Checkpoint is a tax database, designed for research, with comprehensive coverage of U.S., international, and state tax law, analysis, treatises, tax news, rulings, and practical practice aids. The database also includes a pension and benefits and a payroll library. In addition to the U.S. Internal Revenue Code, this database includes a number of RIA full text publications such as the Federal Tax Coordinator and the RIA Federal Tax Handbook, as well as Warren, Gorham, and Lamont tax journals. Use of this database requires a one-time personal registration. Click here to register with your UW NetID.

  • Statistical Universe:   Under Business Databases on the Foster Business Library homepage. Statistical Universe is an index to statistical data in commercial, international and U.S. government publications. Go to Subjects for many categories associated with Tax and Taxation.

  • EIU Online:   One of the world's top sources for country intelligence, the EIU (Economist Intelligence Unit) employs 500 analysts who research almost 200 nations. The Foster Business Library provides access to their Country Profiles, Country Reports, Country Commerce, and Country Finance in print editions and this database provides online access to these publications, often in both HTML and PDF formats. Information about tax may be found by going to Country Reports, updated monthly, for the country of choice; click on Full Report and use Control-F and Tax to find all references to Tax in the Country Report. In ountry Profiles, updated annually, use the same method to find all references to Tax in that document.

Web Resources:

    Unlike library databases, Web resources are available wherever you have web access; they do not require that you access them via the Off-Campus Access button, in the upper right of all library webpages. When using web resources, be sure to evaluate the credibility of these resources. For a subject index to web resources, see Business Resources on the Web on the Foster Business Library homepage.

    Governmental or governmental-related:

  • Internal Revenue Bulletins:   This U.S. Internal Revenue Service site provides online access to the Internal Revenue Bulletins, "the authoritative instrument of the IRS for announcing all substantive ruling necessary to promote a uniform application of tax law." Bulletin format is in PDF format, with content searchable by issue or by keyword. There is also a link from this site to I.R.S. Forms and Publications and to IRS Issues For Tax Professionals, as well as to I.R.S. Frequently Asked Questions.

  • TaxLinks:   This site provides online search access to the entire I.R.S. Revenue Ruling Library from 1954 to the present and reference/referral to outside sources for other tax related materials.

  • U.S. Tax Code Online:   "This document allows you to access the complete text of the United States Internal Revenue Code, Title 26 of the U.S. Code (26 USC) in a variety of ways. Hyperlinks have been embedded in the Code to permit following cross-references between sections with a simple mouse click. A WAIS-based full-text search engine allows you to quickly locate Code sections by content." This site was created by John Walker of FourmiLab Switzerland.

  • Washington State Tax Center:   This Washington state site provides easy access to electronic filing of paying Washington state excise taxes, industrial insurance, and unemployment taxes online. For links to similar pages for other states, click here.

    Associations or Foundations:

  • American Taxation Association:   This association is a section of the American Accounting Association devoted to taxation. See their extensive collection of Research Resources on taxation and their Tax Links, and Teaching Resources.

  • Citizens for Tax Justice:   This nonprofit association describes itself as a "public interest research and advocacy organization focusing on federal, state and local tax policies and their impact upon our nation." The New York Times notes that this organization "maintains that the tax system favors the rich." See their Publications, including the four-page PDF United States Remains One of the Least Taxed Industrial Countries.

  • National Association of Tax Professionals:   The website of this association of 16,000 tax professionals offers a Tax Information section, with a great tax news section, State Information, including Washington state and Tax Forms.

  • National Tax Association:   "The National Tax Association is a nonpartisan, nonpolitical educational association that fosters study and discussion of complex and controversial issues in tax theory, practice and policy, and other aspects of public finance." Membership consists of "government, corporate, academic, and independent tax professionals--a rich mix of federal and state legislators and administrators; taxpayer representatives; tax lawyers and accountants; professors, librarians, and other scholars; students and interested citizens. This association also publishes the National tax journal, part of the Foster Business Library's Periodicals Collection. See their tax links for the Federal Government, State and Local Government, U.S. Databases, and Internet Resources.

  • Tax Foundation:   "The mission of the Tax Foundation is to educate taxpayers about sound tax policy and the size of the tax burden borne by Americans at all levels of government. From its founding in 1937, the Tax Foundation has been grounded in the belief that the dissemination of basic information about government finance is the foundation of sound policy in a free society." The New York Times notes that this organization is "a research group that favors lower taxes." See their Publications, including their America Celebrates Tax Freedom Day.

  • Taxpayers for Common Sense:   This nonpartisan organization claims it "is an independent voice for American taxpayers. TCS is dedicated to cutting wasteful government spending and subsidies in order to achieve a responsible and efficient government that lives within its means." "TCS works extensively with elected officials from both political parties. TCS positions are often cited during floor debates and TCS testifies frequently before congressional committees." See their list of tax Issues and What's New.

    Universities:

  • Finding Guide for Federal Tax Materials (Gallagher Law Library):   This guide, from the University of Washington Law Library, features a chart designed to help library users navigate federal acronyms and abbreviations used in tax citations and also includes links to many other valuable sources for federal tax research. See also their Web-Based Tax Research guide. The Gallagher Law Library also subscribes to a number of tax publications that the Foster Business Library does not have; search their Online Catalog for tax publications that Foster lacks.

  • Reading Tax Citations:   This site, from the Long Library at the University of California, Berkeley, is a key to the abbreviations of sources for tax citations and where to find them. See also the similar but longer Acronyms & Abbreviations Chart, from the University of Washington's Law Library.

  • Tax Law Overviews:   This Cornell University Law School site provides overviews and links to more information on Income Tax Law, Property Tax Law, and Estate and Gift Tax Law.

  • Tax World:   This site, by an accounting professor at the University of Illinois in Chicago, provides links to everything tax:  tax site, tax research, tax stats, tax policy, tax jobs, tax courses, tax history, the language of tax, IRS specialty homepages, tax forms, tax associations, U.S. Tax Court and even tax humor and quotations.

    Other Sources:

  • 1040.Com:   This commercial site "is an online tax resource dedicated to helping you find the information, news, and forms you need to complete your taxes. Search, download, and print any tax form you need, visit links to the IRS website, find the answers to your tax questions, and get the latest news and information, all in one location." Coverage includes both federal and state taxes.

  • Deloitte International Tax and Business Guides:   "The Guides, which are designed for businesses that operate in a crossborder context, provide essential information on the latest legislative and regulatory changes and operating conditions in more than 50 jurisdictions." See also their Snapshots, which provide a digest of facts, figures, economic indicators, and tax rates for nearly 100 significant trading jurisdictions. International Tax and Business Guides are extended reports on the regulatory, tax and human resources environment for more than 50 major economies worldwide. Guides and Snapshots are available both HTML and PDF formats, about thirty pages long, for the Guides, and under five pages, for the Snapshots.

  • HLB International Doing Business Series:   Extensive country background information for about 50 countries, plus investment factors, types of business organizations, and taxation, from this United Kingdom-based firm of accounting companies, in HTML or PDF format. The U.S. report consists of over thirty PDF pages.

  • Resources for U.S. Master Tax Guide Users:   This site, from tax publisher CCH, provides "access to helpful and free CCH resources for U.S. Master Tax Guide users. These aids will assist you in staying informed of key new developments affecting tax compliance and planning, as well as convenient and easy ways to increase your understanding of federal tax law and earn valuable CPE credits." See Daily Tax News, Legislative Highlights, Tax Briefings, and Quick Tax Facts. See also their print publication U.S. master tax guide, in the Foster Business Library reference collection (noted below).

  • Tax and Accounting Sites Directory:   This commercial site to twenty tax-related linking categories including tax topics, tax forms and publications, tax rates and tables, tax jobs, federal tax law, tax software, state and local tax, international tax, IRS links, policy and reform, academic tax sites, and tax filing online.

  • The Tax History Project:   The Tax History Project was "established by Tax Analysts in 1995 to provide scholars, policymakers, students, the media, and citizens with information about the history of American taxation. The project pursues its mission through a program of web-based documentary publication and original historical research. Currently, the project's main focus is the creation of a detailed chronology of American tax history."

  • Tax Resources on the Web:   This site is designed "to provide easy access to tax resources that are available on the World Wide Web for individual and small business taxpayers," with over 200 links to tax-related topics in an A to Z alphabetical format.

  • Wikipedia:   This free online user-created and maintained encyclopedia can be a good starting point for an orientation to a topic. See their entry for Tax.

Foster Business Library Reference Collection:

    The Foster Business Library Reference Collection consists of business handbooks, encyclopedias, dictionaries, and other quick reference tools. It is located behind the Reference Desk in Foster, arranged by call number. Reference materials cannot be checked out; they may only be used in the library.

    This is a selected rather than a comprehensive list of tax-related titles in the Foster Business Library reference collection.

  • Global, Inc.: an atlas of the multinational corporation.
    This large heavily-illustrated, map-rich paperback covers the foundations of globalization, the history of multinational corporations, global corporations by industry, the impacts of multinational corporations on employment and wages, taxes, technology, capital, culture, environment, and standards, and the governance of multinational corporations.
    Foster Business Library Reference, CALL NUMBER: G1046 .Q1 .G3 2003.

  • Datapedia of the United States, 1790-2005.
    This one-volume work covers United States population, vital statistics and health, migration, labor, national income and wealth, consumer income and expenditures, social statistics, land--water--climate, agriculture, forestry--fisheries, minerals, construction--housing, manufacturing, transportation, communications, energy, distribution--services, international trade, business enterprises, productivity--technological development, financial markets--institutions, and government. See index page 572 for many tables on Taxes.
    Foster Business Library Reference, CALL NUMBER: HA202 .K87 2001.

  • Statistical abstract of the United States.
    Information about many industries as well as demographic information; check index for references and index pages 992 to 993 for many tables on Taxes, Tax Expenditures, and Tax Receipts.
    Foster Business Library Reference, CALL NUMBER: HA202 .U56 (Annual)

  • The ultimate accountants' reference.
    This accounting reference work provides an overview of accounting, accounting rules and regulations and the bodies that produce those rules, accounting reports, balance sheets and income statements, accounting management, financial management, other accounting topics, accounting ratios, a dictionary of accounting terms, and a due diligence checklist. See Taxation on pages 683 to 740.
    Foster Business Library Reference, CALL NUMBER: HF5616 .U5 .B713 2006.

  • The effective tax burden of companies in European regions: an international comparison.
    This scholarly monograph examines tax systems in Austria, France, Germany, Italy, the Netherlands, Switzerland, the United Kingdom, and the U.S., and at the effects of such tax policies on specific cities in those countries.
    Foster Business Library Reference, CALL NUMBER: HJ4706.5 .L35 2005.

  • Individual taxes: worldwide summaries.
    This annual PriceWaterhouseCoopers publication provides information on individual tax rates and selected major features of the tax laws affecting individuals for the 125 countries and territories in which the company does business. In most cases, there are also sample tax calculations to illustrate those tax rules in each country.
    Foster Business Library Reference, CALL NUMBER: HJ4623 .I52 2004/2005.

  • Corporate taxes: worldwide summaries.
    This annual PriceWaterhouseCoopers companion to the publication above provides information on corporate tax rates and selected major features of the tax laws affecting individuals for the 125 countries and territories in which the company does business. In most cases, there are also sample tax calculations to illustrate those tax rules in each country.
    Foster Business Library Reference, CALL NUMBER: K4544 .A13 .C67 2004/2005.

  • U.S. master tax guide.
    This annual publication, from CCH, is now in its 86th edition, with explanations of all of the latest developments in tax for individuals and businesses, in 29 chapters. It is designed not only to assist in preparing tax filings but to provide assistance in tax research and tax planning. An update to this volume is available at http://tax.cchgroup.com/mtg for developments since this volume was published.
    Foster Business Library Reference, CALL NUMBER: KF6272.5 .C59 2003.

  • The complete Internal Revenue Code.
    This publication, from major tax publisher Thomson-RIA, provides the complete text of the Internal Revenue Code in 9,500 pages, covering income, estate, gift, employment, excise and alcohol and tobacco taxes as well as procedures and administration. See the index at the beginning of this publication.
    Foster Business Library Reference, CALL NUMBER: KF6276.558 .A19 .U53 2003.

  • Job Creation and Worker Assistance Act of 2002: law, explanation and analysis.
    This CCH publication provides an explanation and analysis of the most recent tax legislation by tax practitioners.
    Foster Business Library Reference, CALL NUMBER: KF6276.582 .A5 .C37 2002.

  • Federal tax regulations.
    This five-volume set, from major tax publisher Thomson-RIA, provides the complete text of all final, temporary, and proposed Treasury regulations on income, estate, gift, and employment taxes, procedures, administration and excise taxes. See volume one for a topic index and finding aids.
    Foster Business Library Reference, CALL NUMBER: KF6276.99 .R53 2003.

  • 2001 tax legislation: law, explanation and analysis.
    This CCH publication is subtitled law, explanation and analysis, Economic Growth and Tax Relief Reconciliation Act of 2001, with opinion from tax practictioners about this tax act.
    Foster Business Library Reference, CALL NUMBER: KF6279 .L38 2001.

  • Jobs and Growth Tax Relief Act of 2003.
    This CCH publication covers the most recent tax legislation, with the full text of H.R.2, as passed by Congress and released in May of 2003. See the next title.
    Foster Business Library Reference, CALL NUMBER: KF6285 .J63 2003.

  • Jobs and Growth Tax Relief Reconciliation Act of 2003: law, explanation and analysis.
    This CCH publication accompanies the title above and provides an explanation and analysis of the most recent tax legislation by tax practitioners. CCH customarily provides two such volumes (this one and the one above) for each new tax act; each tax act has its own title; for instance, the previous act was entitled the Job Creation and Worker Assistance Act of 2002 (see call number KF6276.582 .A5 .C37 2002, above).
    Foster Business Library Reference, CALL NUMBER: KF6285.5 .J63 .J63 2003.

  • Standard federal tax reporter.
    This CCH publication, in more than 30 ring-bound volumes, covers all aspects of federal income taxation, with finding aids to locate statutory, administrative and judicial authority, and provides editorial interpretations of tax law. Organization is by Internal Revenue Code section number, with a citator at the end of the set. Near the end of this set are U.S. Tax Cases and, in two volumes, the full Internal Revenue Code itself.
    Foster Business Library Reference, CALL NUMBER: KF6285 .S72 (Updated regularly)

  • How to use the CCH standard federal tax reporter.
    This CCH pamphlet of 62 pages explains how to navigate the unwieldy 35-volume set above.
    Foster Business Library Reference, CALL NUMBER: KF6285 .S8234 1995.

  • Shepard's/McGraw-Hill tax dictionary for business.
    This dictionary provides definitions of more than 6,000 tax terms, with reference to applicable sections of the tax code, regulations, revenue rulings, etc.
    Foster Business Library Reference, CALL NUMBER: KF6287 .M56 1994.

  • Federal tax handbook.
    This annual publication, from Thomson-RIA, is "designed to answer the tax questions and resolve the tax problems that arise in everyday business and personal transactions." It includes illustrations to clarify tax rules, cautions of dangers in particular tax situations, recommendations to keep taxes to the legal minimum, and observations, analysis, and commentary. See the index on the outside back cover for a listing of chapters.
    Foster Business Library Reference, CALL NUMBER: KF6289 .R523 2003.

  • Tax planning strategies.
    This slim annual publication, from CCH, formerly known as Year-end tax strategies, provides guidance in income tax planning, based on the most recent changes in tax law.
    Foster Business Library Reference, CALL NUMBER: KF6297 .Z9 .Y435 2005/2005.

  • Individuals' filled-in tax return forms.
    This slim annual publication, from CCH, provides explanations and filled-in examples for about 30 forms and schedules applicable to individual tax filings; also included is a list of what's new for 2002 and the 2002 tax rate table and tax rate schedules.
    Foster Business Library Reference, CALL NUMBER: KF6369.6 .I5 2003.

  • Corporation partnership fiduciary filled-in tax return forms.
    This slim annual publication, also from CCH, provides explanations and filled-in examples for nine forms, schedules and worksheets applicable to corporations, partnerships, estates and trusts, and S corporations.
    Foster Business Library Reference, CALL NUMBER: KF6450 .A73 .C6 2003.

  • International income taxation.
    This CCH publication includes codes and regulations for international income taxation, with selected sections, related to U.S. taxation of income from international trade and investment. It reflects the state of tax law only to 1999.
    Foster Business Library Reference, CALL NUMBER: KF6458.99 .T39 1999/2000.

  • Federal estate and gift taxes explained.
    This CCH publication provides guidance to those involved in federal estate and gift tax return preparation and payment, with examples of filled in forms and explanations of relevant citations to IRS code, regulations, rulings and court decisions.
    Foster Business Library Reference, CALL NUMBER: KF6572 .Z9 .F4 1998.

  • Small business taxation: planning and practice.
    This CCH publication explains and analyzes tax laws affecting small businesses, with examples and tax planning tips as well as warnings about pitfalls.
    Foster Business Library Reference, CALL NUMBER: KF6491 .M36 1997.

Foster Business Library Reference Accounting Collection: Foster Business Library Books:

Foster Business Library Corporate Annual Reports:

Foster Business Library Periodicals:

Foster Business Library Articles:

    In addition to the 800 journals in the Foster Business Library Periodicals Collection, the Foster Business Library offers access to over 100 million full text articles in over 10,000 periodicals through its full text article databases such as EBSCO Business Source Premier, Factiva, LexisNexis Academic, and ProQuest Databases. These article databases may be found on the Foster Business Library homepage, listed under Databases.

    All four of these databases are available from any computer on the campus network as well as from home (via the UW Connectivity Kit or the Libraries' Off-Campus Access link, using your UW Net ID and password). The easiest of these databases to use is ProQuest Databases. For more information about accessing Foster Business Library databases from off campus, see Database Access. For more information about business databases, see the research guide entitled Databases, A to Z.

  • ProQuest Databases:

    This database--actually, a family of over two dozen databases--offers full text articles for over 10,000 publications, including scholarly journals, magazines, trade and industry periodicals, newspapers, and reports on a very wide range of topics. To find articles on specific topics, search by word or phrase by keying your search phrase into the search box--or search for your topic in the Topic Guide. Article full text is often available in several formats, including text, text plus graphics, and PDF. This database also offers a very useful subject structure, to narrow search results, as well as article citation information.

    Your search terms will be highlighted in red in each article. For tips on searching this database, see About ProQuest Databases.

    To see what this database contains, on tax, go to Topic Guide and search for the subject term Tax; doing so produces a very long list of tax-related subjects, such as Tax abatement, Tax allocation, Tax assessments, Tax audits, Tax avoidance, Tax base, Tax basis, Tax benefits, Tax collections, Tax controversies, Tax court decisions, Tax credits, Tax cuts, Tax deductions, Tax deferred privileges, Tax elections, Tax evasion, Tax exempt, Tax exempt organizations, Tax exempt securities, Tax exemptions, Tax free, Tax free exchanges, Tax free reorganization, Tax havens, Tax incentives, Tax increases, Tax liens, Tax overpayment, Tax planning, Tax preparation, Tax rates, Tax reform, Tax refunds, Tax regulations, Tax returns, Tax revenues, Tax services, Tax shelters, Tax treaties, Tax underpayment, Taxable income, Taxation, Taxation economics, Taxes, Taxpayer identification number, and Taxpayers.

    A search in this database, in all collections, on the topic of Tax Havens, for instance, produced a list of over 770 articles, including almost 100 articles in peer-reviewed scholarly publications. It is also possible to narrow a search for this subject with related subjects such as Bills, Corporate taxes, Europe, Multinational corporations, Organization for Economic Cooperation & Development, Tax avoidance, and Tax legislation.

    Examples of articles from these searches include:

Help:
14 July 2003; updated 12 October 2007.   Peter Stevens, Business Librarian, stevens@u.washington.edu.