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Tax Law

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Federal Agencies and Tax Law Related Organizations
Internal Revenue Service Home

For contact information, see Internal Revenue Service Contact Information.

Government Databases

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American Institute of Certified Public Accountants

Committee on State Taxation

Congressional Budget Office

Department of Justice, Tax Division

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Federation of Tax Administrators

Financial Accounting Standards Board

General Accounting Office

Governmental Accounting Standards Board

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Pension Benefit Guaranty Corporation (PBGC)

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Top Resources in Tax Law

Accounting Research Network
10 March 2003. Formed to facilitate the distribution of scholarly information, the Accounting Research Network (RSN) provides access to the Social Science Research Network's database of article abstracts. Search the database, or browse a list of accounting and economics sources covered, which also provides access to the table of contents for current issues. Look for the download document button, which appears at the end of an abstract, to find a link to the full-text of the published paper. RSN is part of the Social Science Research Network. (gk)
Actions on Decisions
19 February 2002. Actions on Decisions (AODs) reveal the agency's position with respect to an adverse Tax Court ruling. AODs are available from 1997 to present.

Applicable Federal Rates
Revised 11 February 2002.
The law firm Pillsbury Madison LLP offers the IRS' AFR Revenue Ruling and the AFRs from January 1996 to present.

Applicable Federal Rates
22 December 1999. TimeValue Software offers AFRs from January 1996 to present.
22 December 1999.  Find market news, IPO listings, U.S. Treasury rates, foreign exchange rates, and more. U.S. Treasuries rates
22 December 1999.  Retrieve the current U.S. notes and bonds rate as well as the Inflation Indexes Treasury.  For more extensive current and historical data, see FRB Selected Interest Rates.

Charity Search
See GuideStar.
Consumer Price Indexes
22 December 1999. The Bureau of Labor Statistics offers CPIs from 1913 to present.

Currency Converters
22 December 1999.  Find various tools for converting currency including one that converts current exchange rates and one that provides historical data.

See also: annotation for The Full Universal Currency Converter.

Employee Benefits Library
Find audit guidelines and hotlinked references to current articles from trade, news and government sources.  Also use this site to stay current with industry events, agency actions, and trends.
Encyclopedia of Finance
23 April 2002. Ameritrade offers this resource, which explains financial concepts in easy-to-understand language. The first chapter begins with "What is stock?" and "Why do companies issue stock?" Other chapters cover security and analysis research, debt securities, mutual funds, investment strategies, and retirement planning.
Federal Reserve Economic Data (FRED)
22 December 1999.  The Federal Reserve Bank of St. Louis offers historical U.S. economic and financial data, including daily interest rates, monetary and business indicators, exchange rates, balance of payments and select regional economic data.

Federation of Tax Administrators
This membership organization offers links to state tax forms, information about various state tax rates, and more.

Form 5310 Data
12 February 2002. After registering with, search this database to find information pertaining to requests to terminate qualified retirement plans.
FRB Selected Interest Rates
22 December 1999.  The Federal Reserve Board offers Release H.15 on selected interest rates.  It provides daily interest rates for U.S. Treasury and private money market and capital market instruments.

The Full Universal Currency Converter
13 September 2000. This Xenon Labs utility converts 180 different currencies from over 250 geographic locations. According to Tourbus, September 12, 2000, Xenon's sources are "live, real-time rate feeds containing data from foreign exchange markets around the world."

Gilbert & Tobin Publications
7 March 2002. Gilbert & Tobin is an Australian corporate, technology and communications law firm. It provides full-text copies of articles covering timely issues in competition law, business law, intellectual property, tax law, and more. From the home page, select the Publications tab.
6 December 2001. Philanthropic Research, Inc. offers a database containing information about non-profit businesses.
Income Tax Treaties
25 April 2002. The Internal Revenue Service (IRS) offers this handy chart, containing links to the full text, of income tax treaties. The chart shows the country and the year the treaty was signed. It also provides links to the text of the treaty as well as to an IRS technical explanation.
Information Letters
19 February 2002. These advisory letters interpret principles of tax law without applying them to a specific set of facts. Information Letters are available from 2000 to present.

Internal Revenue Code
Access the Internal Revenue Code via an interface provided by Cornell's Legal Information Institute.

List of Trusteed Plans
12 February 2002. The Pension Benefit Guaranty Corporation provides information about almost 3,000 terminated pension plans. Browse the list, or search by plan or sponsor name. Information provided includes name of plan, name of the plan sponsor, termination date, date of trusteeship, number of participants, and case number.
Pension Benefit Guaranty Corp. Case Inventory Log - Terminations
12 February 2002. After registering with, generate a list of companies with defined benefit pension plans that they have elected to terminate. The data is available from July 1999.
Rutgers Accounting Web
The site offers summaries of FASB statements.

Service Provider Database
17 June 2002. Discover a company's benefit plan service providers. Find ERISA counsel, medical providers, trustees, investment managers, accountants, and more. The database contains data from Schedule C, which employers must file "for plans with 100 or more participants, [provided] the plan paid $5,000 or more to any service provider."

State Government Tax Collections
29 July 2002. The U.S. Census Bureau offers tables containing information about the various taxes collected by each state. To start, select the appropriate year (1992 - 2001 currently available), and then the state.

Tax 2001
26 July 2001. CCH offers information about the Economic Growth & Tax Relief Reconciliation Act of 2001 (H.R. 1836, Pub. L. 107-16). Find a summary of key provisions as well as various related articles.
Tax Analysts Online
21 December 1999.  Find commentary as well as references to articles published in Tax Analysts' publications.
Tax & Business Law Commentary
24 February 2003. Stuart Levine, a partner in the Baltimore law firm Eastwick Rose Wright & Levine, P.A., comments on tax and business law developments. Levine's informative essays review recent IRS actions, court decisions, and other legal documents. The site also provides updates by email. (gk)
TaxLinks -- Find a Ruling
25 April 2002. Search (by keyword) or browse (by number) Internal Revenue Rulings from 1954 to present. 

Tax News & Views
14 May 2001. The Legislative & Regulatory Services Group at Deloitte & Touche offers a free weekly newsletter of tax legal issues issues. The news summaries focus primarily on legislative issues, but also cover litigation. You can sign up to receive the newsletter by email, or read it on the Web site. The site also maintains an archive, which you can browse by subject or date.
Tax Prophet
Tax lawyer, Robert L. Sommers, offers this tax information resource.  The site primarily offers commentary and lecture outlines.

Tax Resources (formerly, TaxSites)
Seeking federal, state, foreign or international tax law or materials? Look no further!

Tax Resources on the Web
12 February 2003. Maintained by Alan G. Kalman, this site is a good starting point for tax-related research. Kalman provides an extensive list of resources, covering mostly the United States and the United Kingdom. Links to materials requiring assisted technologies, such as the Acrobat reader, are clearly indicated. (gk)
11 January 2000.  TimeValue Software offers a Web site that assists businesses in calculating the amount of tax penalties owed.

22 December 1999.  Researchers must register to use this site.

Part of Transactional Records Access Clearinghouse, TracIRS offers civil and criminal audit and enforcement statistics.

Uncle Fed's Tax Board
22 December 1999.  National Tax Services, Inc. offers an alternate site for downloading tax forms and retrieving Internal Revenue Bulletins (IRB) and news releases.  The site also provides links and contact information for filing state tax forms, many of the legislative documents created during the passage of the Taxpayer Bill of Rights, commentary, a directory of tax professionals, and more.  Its coverage of IRBs and tax forms extends beyond that of the official IRS site.
Written Determinations
19 February 2002. Also known as Private Letter Rulings, Written Determinations comprise Technical Advice Memoranda (TAM) and Chief Counsel Advice (CCA). These are available from 1999 to present.

Your Taxes
23 February 2001. The New York Times offers a guide to doing your taxes. The guide also covers proposed tax cuts and other legislative news.
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Copyright: 1996 - 2003 Ballard Spahr Andrews & Ingersoll, LLP all rights reserved. Select graphics copyrighted by Art Today, Inc. Dictionary feature copyrighted by

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  24 October 1996
Revised: 2 June 2003
Suggestions: Genie Tyburski