Legal Research

Research Tip: Tax Portfolios

By Diane Murley

Tax Management Portfolios are an excellent starting point for tax research. BNA publishes portfolios in the areas of federal income taxation, federal estate and gift taxation, foreign income, state tax, and accounting policy & practice. Each portfolio focuses on a narrow tax topic, providing a detailed analysis, sample worksheets, and references to primary and other secondary resources. There are also a couple of portfolios that are especially useful for beginning tax researchers:

U.S. Federal Tax Research, U.S. Income Portfolio No. 100. Also available on reserve in the law library (KF6297 .T39), on LexisNexis (search for ?cite(100)?), and on Westlaw (TMFEDPORT-100 database).

U.S. Tax Overview: Structure of the Federal Tax System of the United States. Also available on Westlaw (TMUS-OVERVIEW database).

Portfolios are available through BNA?s Tax and Accounting Center. You can search the portfolios using Advanced Search or Guided Search, or you can browse by clicking on a tab relevant to your research (Federal Tax, State Tax, International Tax, etc.).

BNA databases can be accessed using computers on the law school network. ASU Law faculty and students may obtain a password from a reference librarian or via ASURITE.

The law library also subscribes to the portfolios in print, and they are available on LexisNexis and Westlaw to ASU law faculty and students.

Full post as published by Ross-Blakley Law Library Blog on September 24, 2008 (boomark / email).