Laws
Federal
Federal income tax laws are codified in Title 26 of the United States Code. Sources include:
- U.S. Code: Title 26 – Internal Revenue Code
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From the Office of the Law Revision Counsel. - United States CodeAvailable in print at Law Core Collection (Level Two) Y 1.2/5:2012. Law Core Collection (Level Two) Y 1.2/5:2006.
- United States Code Service
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- United States Code AnnotatedWestlaw's version of an annotated U.S. Code. Also in print at Law Core Collection (Level Two) KF62 1927 .W48.
State
To locate state statutory code sections on income tax law, consult the index to your state’s annotated code and look for relevant terms such as taxation, income tax, revenue department or some variations of these words.
The print version of the state statutory codes are located on the 3rd Floor of the Law Library.
- Iowa CodeIowa Code Annotated available in print at call number Law Core Collection (Level Two) KFI4230 1946 .A44.
- Statutes and Legislation
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Regulations
Federal
Regulations pertaining to taxation are located in Title 26 of the Code of Federal Regulations. Sources include:
- Code of Federal Regulations (HeinOnline) This link opens in a new windowProvides access to digitized images of the CFR from 1938 through the present, including supplements.
- Code of Federal Regulations
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- Federal Register: HeinOnlineThe Federal Register provides chronological status to federal administrative regulations. Also available online through FDsys or in print at Law Library 2nd Floor Core AE 2.106.
State
To locate state regulations on your topic, consult the index to your state’s administrative code and look for relevant terms such as income or taxation.
The print version of the state administrative codes are shelved on the 3rd Floor with the state materials.
- Iowa Administrative CodeAlso available in print at Law Core Collection (Level Two) KFI4235 1975 .A22.
Looseleaf Services
Looseleaf Services that combine statutes, regulations and cases:
- Standard Federal Tax Reporter (CCH IntelliConnect)Look under 'Federal Tax' and then under 'Federal Tax Editorial Content' in the left side navigation. Also available in print at Law Tax Table KF6365 .C62.