The Law Library subscribes to the RIA Checkpoint Academic Advantage Library and the CCH Internet and Tax Research Network (CCH requires setting up a user name and password). Both are accessible at the Oklahoma City University Law Library from the public access terminals.
Federal Tax Coordinator 2d (New York: Research Institute of America, 1977-). Call # KF 6285 .R44. This looseleaf publication is organized according to subject and not Code section. Five indexes provide access by subject matter, Code section, regulation, ruling, and case law. Law library no longer subscribes to the print version. Last updated through September 11, 2008. Available from Westlaw Classic (RIA-FTC
Tax Management Portfolios Plus (Washington, DC: Bureau of National Affairs, 1971-). Call # KF 6289 .A1 T35. This series covers individual tax topics in great detail in individual portfolio publications. The color of the portfolio cover indicates its coverage. Red deals with individual income tax, green covers estates, gifts, or trusts, and black deals with foreign income. Each color series has a Code section, subject, and topic index.
Mertens, Jacob, The Law of Federal Income Taxation (St. Paul: West (Clark Boardman Callaghan), 1954-). Call # KF 6365 .M3. The most authoritative tax treatise most often cited by courts. The numbered volumes are a subject encyclopedia of tax law. The Code volumes reproduce sections of the Code along with historical notes. Code commentary volumes are organized according to Code section and provide editorial comment and explanation of Code sections. The tables volume contains a Code, regulations, and rules index. This publication is updated less frequently than the CCH or RIA materials. The Law Library no longer subscribes to the print version. Last updated with September 2008 supplement.
Rabkin, Jacob and Mark H. Johnson, Federal Income, Gift and Estate Taxation (New York: Matthew Bender & Co., 1942-). Call # KF 6335 .A6 R32. This encyclopedic service is unique for providing complete sets of relevant committee reports for Code sections. Topic, subject, Code, case and ruling indexes are also included. The Law Library no longer subscribes to the print version. Last updated with July 2006 supplement.
Bittker, Boris I. and Lawrence Lokken, Federal Taxation of Income, Estates and Gifts (Boston: Warren, Gorham & Lamont, 1989-). Call # KF 6335 .B48. The Law Library no longer subscribes to the print version. Last updated with 2008 supplement.
RIA's United States Tax Reporter (New York: Research Institute of America, 1992-). Call # KF 6285 .P7. A looseleaf publication devoted entirely to income tax and organized by code section. The relevant code section is reproduced along with relevant legislative history, reference to primary authority and editorial comment. Includes a subject, case and rulings index. Available from Westlaw Classic (RIA-USTR).
Standard Federal Tax Reporter (Riverwoods, IL: CCH Inc., 1945-). Call # KF 6365 .S71. A looseleaf publication devoted entirely to income tax and organized by code section. The relevant code section is reproduced along with relevant legislative history, references to primary authority and editorial comment. Includes a subject, case and rulings index.
