LibGuides: Taxes: Tax Guides, Research & Law

Tax Law Changes 2025

IRS provides tax inflation adjustments for tax year 2024
Tax Changes and Key Amounts for the 2025 Tax Year
from Kiplinger Personal Finance
New tax laws 2025: Tax brackets and deductions
from Forbes magazine

Tax Law/Code

Internal Revenue Code (Title 26)
Cornell University Law School's webpage containing title 26 U.S. Revenue Codes.
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Cornell University Law School's webpage containing Title 26 U.S. Revenue Code. Includes links to the following codes: Income Taxes, Estate and Gift Taxes, Employment Taxes,Miscellaneous Excise Taxes, Alcohol, Tobacco, and Certain Other Excise Taxes, Procedure and Administration, The Joint Committee on Taxation, Financing of Presidential Election Campaigns, Trust Fund Code, Coal Industry Health Benefits, and Group Health Plan Requirements.
Tax code, regulations, and official guidance
Different sources provide the authority for tax rules and procedures. Here are some sources that can be searched online for free.
Unites States House of Representatives Committee on Ways and Means
The chief tax-writing committee in the House of Representatives.
The Joint Committee on Taxation
Congress of the United States
United States Tax Court
TaxNotes
Tax Notes is the first source of essential daily news, analysis, and commentary for tax professionals whose success depends on being trusted for their expertise.

Tax Guides

LegalBitStream.com
Database for locating public administrative rulings about particular tax situations.
NOLO's Legal Encyclopedia Tax Problems: Audits, Tax Bills, and More
Contains information and resources for tax-related issues.
Federal Tax Law: A Beginner's Guide
from Library of Congress
Tax Policy
from US Department of the Treasury
USA.gov Taxes

More: Tax Research

TRAC IRS
TRAC is a Syracuse University site from 1991 to the present that allows you to examine a range of topics about federal tax returns. If 10 or fewer returns are filed in a county, data is excluded for that county to protect confidential information.
Tax Council Policy Institute (TCPI)
TCPI is a non-profit and non-partisan public policy research and educational organization.
Tax Foundation
The Tax Foundation is a non-partisan tax policy research think tank.

Using One Search to find Tax Law Resources

Try These Subject Headings in One Search

Tax Administration & Procedure
Tax Collection
Tax Compliance
Tax Courts
Tax Credits
Tax Deductions
Tax Evasion
Tax Exemption
Tax Havens
Tax Incentives
Tax Liens
Tax Planning
Tax Policy
Tax Shelters
Taxation Charities
Taxation Corporations
Taxation Individuals
Taxation Trusts
Taxation Law & Legislation
Internal Revenue

Databases for Tax Research

Nexis Uni This link opens in a new window
Nexis Uni™ features more than 15,000 news, business and legal sources from LexisNexis®—including U.S. Supreme Court decisions dating back to 1790— and is a good source for foreign newspapers.
*Previously called Lexis Nexis Academic.
Nexis Uni offers an intuitive interface that offers quick discovery across all content types, personalization features such as Alerts and saved searches and a collaborative workspace with shared folders and annotated documents.
WestlawNext Campus Research This link opens in a new window
Westlaw includes U.S. and state case law (1944-). The system also includes access to: United States Code Annotated, Code of Federal Regulations, Federal Register (fulltext 1980+), state administrative codes and statutes.
Please remember to link to Westlaw Campus from the Rice website (after configuring for proxy) - Westlaw's security uses a combination of IP/computer address and a customer-specific URL. Using another library link just won't do!
HeinOnline This link opens in a new window
HeinOnline is the world’s largest fully searchable, image-based government document and legal research database. Fondren Library has access to: 1) HeinOnline Academic; 2) U.S. State Full Package; and 3) Fastcase Premium.
Access to HeinOnline Academic includes the following:
1. Law Journal Library,
2. American Enterprise Institute,
3. Brennan Center for Justice Publications,
4. CaseLaw Powered by FastCase (basic),
5. Civil Rights and Social Justice,
6. Code of Federal Regulations,
7. Federal Register Library,
8. COVID-19: Pandemics Past and Present,
9. Criminal Justice & Criminology,
10. Executive Privilege,
11. Foreign Relations of the United States,
12. GAO Reports and Comptroller General Decisions,
13. Gun Regulation and Legislation in America,
14. History of International Law,
15. History of Supreme Court Nominations,
16. John F. Kennedy Assassination Collection,
17. Legal Classics,
18. Military and Government,
19. NOMOS: American Society for Political and Legal Philosophy,
20. Pentagon Papers,
21. Religion and the Law,
22. Reports of U.S. Presidential Commissions and Other Advisory Bodies: A Bibliographic Listing,
23. Slavery in America and the World,
24. U.S. Code,
25. U.S. Congressional Documents,
26. U.S. Congressional Serial Set,
27. U.S. Federal Agency Documents, Decisions, and Appeals,
28. U.S. Federal Legislative History,
29. U.S. Presidential Impeachment Library,
30. U.S. Presidential Library,
31. U.S. Statutes at Large,
32. U.S. Supreme Court Library,
33. U.S. Treaties and Agreements Library,
34. Women and the Law, and
35. World Constitutions Illustrated.

The U.S. State Full Package includes:
1. State Constitutions Illustrated,
2. Session Laws Library,
3. State Statutes: A Historical Archive,
4. Bar Journals Library,
5. State Attorney General Reports & Opinions,
6. State Reports: A Historical Archive, and
7. Prestatehood Legal Materials.
Legal Information Reference Center This link opens in a new window
Legal Information Reference Center offers everyday users the necessary tools and detailed how-to instructions covering a wide-range of legal issues. A majority of the full-text legal reference books are provided through Nolo, the nation’s oldest and most respected provider of legal information for consumers and small businesses. With the Legal Forms by U.S. State feature, users can search state-specific legal forms by top subject areas including adoption, bankruptcy, name changes and more.