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Internet Resources for TaxationGary W. White MLS, MBA aa Schreyer Business Library , Penn State University ,University Park, PA, USAPublished online: 13 Aug 2009.

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Internet Resources for Taxation:A Selective, Annotated Guide

Gary W. White

ABSTRACT. Current and reliable tax information is important to near-ly every adult in the United States. Individual taxpayers, business own-ers, persons planning for their financial future, and employees of legaland tax-related fields all require accurate taxation information. Thisarticle is a selective, annotated guide to major U.S. taxation resourceson the Internet. It includes official governmental Web sites; meta sites;resources for state and local taxation information; professional organi-zations and associations; news; tax reform sites; and sites designed forpersonal financial planning. Finally, there is coverage of several majorcommercial products from major tax information providers. [Articlecopies available for a fee from The Haworth Document Delivery Service:1-800-342-9678. E-mail address: <getinfo@haworthpressinc.com> Website:<http://www.HaworthPress.com> � 2001 by The Haworth Press, Inc. All rightsreserved.]

‘‘In this world nothing is certain but death and taxes,’’ Benjamin Franklinwryly writes in a 1789 letter.1 By pairing taxation with death, Franklin not sosubtly illustrates the feeling that many have toward paying taxes. Unavoid-able as it may be, having current and reliable tax information available isimportant, not only to minimize payments and for future financial planning,but also to avoid legal trouble.

This compilation of Web sites for tax-related information includes officialgovernmental sites; Web sites for professional organizations and associa-tions; sites advocating tax reform measures, such as proposals for a flat tax ora national retail sales tax; news and magazine sites; Web sites for personalfinance; and meta sites consisting of compilations of links to other resources.Included are sites containing U.S. Federal, state, and local taxation-relatedresources. Web sites that are primarily international in scope are not included.

Gary W. White, MLS, MBA, is Head, Schreyer Business Library, Penn StateUniversity, University Park, PA.

Legal Reference Services Quarterly, Vol. 18(4) 2001� 2001 by The Haworth Press, Inc. All rights reserved. 49

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Sites are included based on both the authority of the producer and for theirpotential usability by a diverse population of users. While not all sites will beof value to all users, many sites listed will be of use to individual taxpayers,business owners, faculty and students in academia, retirement planners,people employed in tax-related and legal fields, and those interested inchanging the current tax structure in the U.S. The wide range of potentialusers indicates that the knowledge of current taxation-related Web sites is ofimportance to all types of librarians, including public, academic, legal, andspecial librarians. In addition, many tax-related information resources thatwere once only available for a fee are now available for free on the Web.

FEDERAL TAXATION/U.S. GOVERNMENT WEB SITES

Internal Revenue Service

http://www.irs.ustreas.gov/

This is the IRS’s official Web site. Of greatest use are sections for down-loading IRS publications and forms, a section for fill-in forms, and sectionsfor searching for forms and publications by either name or number. Othersections on the Web site provide tax regulations, tax statistics, tax informa-tion for both individuals and businesses, and a section entitled ‘‘Meet theCommissioner,’’ which provides information about the organization and mis-sion of the IRS. The site could be improved by placing important links in alarger, more conspicuous location. Currently, they are located at the bottomof the page and require the user to scroll down the page in order to view them.This is, however, the most important official site in this category. See also‘‘TaxInteractive’’ in this section.

U.S. Code

http://uscode.house.gov/usc.htm

This is a searchable version of the U.S. Code. Users can enter in Title 26 tosearch the Internal Revenue Code separately. The Code is searchable bykeyword and users can also search certain fields within records. The 1994and 1988 versions of the U.S. Code are also available.

Code of Federal Regulations

http://www.access.gpo.gov/cgi-bin/cfrassemble.cgi?title=199726

This is a keyword searchable version of the Code of Federal Regulations.Users can search the entire database or search a specific volume (i.e., Volume26, Internal Revenue Service).

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U.S. Tax Court

http://ustaxcourt.gov/index.htm

The Web site for the U.S. Tax Court is primarily informational, providingthe background and structure of the court. There is a searchable database ofopinions beginning with January 1, 1999 and a separate link for the currentday’s opinions. There are also links to court rules and telephone numbers.The site would be much more valuable if all cases were available.

Department of Justice–Tax Division

http://www.usdoj.gov/tax

The tax division of the Department of Justice serves as the legal counselfor the Internal Revenue Service. It also represents other Federal departmentsand agencies in tax related cases. The site is primarily informational, and itserves to describe the tax division and its various sections.

Joint Committee on Taxation

http://www.house.gov/jct/

Created by the Revenue Act of 1926, the Joint Committee on Taxation ischarged to ‘‘investigate and report upon the operation, effects, and adminis-tration of the Federal system of income and other internal revenue taxes andupon any proposals or measures which in the judgment of the Commissionmay be employed to simplify or improve the operation or administration ofsuch systems of taxes.’’ The Web site contains sections outlining the historyand duties of the Joint Committee, members, and links (to the GovernmentPrinting Office) to the full-text versions of their publications since 1998 andcitations back to 1981. There is also a search engine for their publications.

Joint Economic Committee Tax Reform Page

http://www.senate.gov/~jec/txrefrm.html

The Tax Reform Page has four main sections including ‘‘Flat Tax,’’ ‘‘Cap-ital Gains,’’ ‘‘Tax Cuts, Growth and Revenue,’’ and ‘‘Other Tax Issues.’’Included under each section are relevant reports and legislation related to thetopic. The site also contains links to a ‘‘Tax Freedom Day Table,’’ economicnews, JEC reports, and a section entitled ‘‘Your Economic Future.’’

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Simplified Tax and Wage Reporting System

http://www.tax.gov

‘‘The Simplified Tax and Wage Reporting System (STAWRS) is a jointeffort among the Department of Labor, Department of the Treasury, InternalRevenue Service, Small Business Administration and Social Security Ad-ministration, established to reduce the tax and wage reporting burden of theemployers through improving the current reporting processes.’’ The site in-cludes news items, links to partners, descriptions of its projects and initia-tives, and a FAQ section.

TaxInteractive

http://www.irs.gov/taxi

This site, part of the Internal Revenue Service’s Web site, is an onlinemagazine to aid in understanding taxes. The site, which is cartoonish, offerslinks to ‘‘It’s Payday,’’ a site to income tax information; ‘‘It’s Your Town,’’explaining how tax dollars are used; and an online ‘‘talk show’’ called ‘‘RealPlanet.’’ There is also a teacher’s toolkit and a list of tax terms. See also‘‘Internal Revenue Service’’ above.

META SITES

The sites in this section include those offering a large number of links toother resources or those that offer a wide variety of tax-related information.

1040.com

http://www.1040.com

1040.com’s slogan is ‘‘tax information for everyone,’’ and its Web site isdivided into eight sections. The ‘‘News Room’’ contains recent news items;‘‘Taxing Subjects’’ contains links to tax information arranged by topic, suchas itemized deductions and gift and estate taxes; ‘‘Federal Forms’’ are links tocurrent federal tax forms, and ‘‘State Forms’’ provide links to the last threeyears of all state tax forms; ‘‘State Addresses’’ contain addresses and tele-phone numbers to state departments of revenue, while ‘‘State Links’’ providelinks to these departments and other relevant state government agencies

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arranged by state name. ‘‘Filing Information’’ provides addresses to filingpaper tax returns, and ‘‘Related Links’’ lists a variety of tax-related Web sites.This site is very useful for its combination of federal and state tax informa-tion.

Tax and Accounting Sites Directory

http://www.taxsites.com

This is essentially a large collection of links to tax and accounting Websites. The main page is divided into two sections, one each for tax andaccounting. The tax section has nineteen categories, including those for fed-eral tax law, state and local tax, international tax, tax forms, tax software, taxassociations, policy and reform, government and date, and academia. Thissite, along with Yahoo! Tax Center, is one of the most comprehensive metasites.

Tax Links

http://www.taxlinks.com

Tax Links provides tax information under five main categories, whichinclude tax forms and help, free databases, federal materials, state materials,and tax organizations. The free databases are keyword searchable databasesof Revenue Rulings (1975 to present) and Revenue Procedures (1995 topresent). The ‘‘federal materials’’ link provides IRS links and links to ‘‘feder-al legal links,’’ including federal court cases and the Internal Revenue Code.The ‘‘state materials’’ link includes an alphabetical listing and a clickablemap of the United States. The ‘‘tax organizations’’ link is divided into AICPAand state accounting associations, accounting and tax associations, and CPAfirms. The free databases, offered for a fee by some tax information provid-ers, are especially valuable additions to the site.

Tax World

http://www.taxworld.org

Tax World’s stated purpose is to provide links to federal, state, and interna-tional taxing authorities. A frame on the left side provides most of the links,which include ‘‘Tax Research,’’ ‘‘Tax Stats,’’ ‘‘Tax Policy,’’ ‘‘Tax Jobs,’’ ‘‘TaxCourses,’’ and ‘‘Tax History.’’ There are also links to the U.S. Tax Court, the

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IRS, and tax forms. The international section, although not the focus of thisarticle, is a useful addition not found in many other tax sites.

TaxIssue.com

http://www.TaxIssue.com

Billing itself ‘‘the most comprehensive free tax site on the net,’’ TaxIs-sue.com does contain a substantial number of links to free information aswell as some resources listed on the site. There are groupings under thecategories of federal, state, international, newsletters, expert advice, and taxforms. The site also boasts several resources, including a searchable databaseof revenue procedures, interest rates, and a tax glossary. The information isnot as inclusive as the Tax and Accounting Sites Directory or Yahoo! TaxCenter sites.

Yahoo! Tax Center

http://biz.yahoo.com/taxes/

Yahoo! Tax Center boasts Yahoo!’s typical categorization of Web re-sources. The site is grouped under five main sections. ‘‘Features’’ includes atax refund estimator, a tax preparation checklist, a tax guide for investors, andinstructions about online filing. ‘‘Tax tips’’ is divided by subjects such asdivorce, marriage, home/property, and medical. ‘‘Tax tools’’ includes calcu-lators, calendars, tax rates, a tax glossary, and tax forms. ‘‘Resources’’ in-clude a tax chat line and discussion board. ‘‘Web sites’’ are links to a numberof other Web resources arranged by topic. This site, along with the Tax andAccounting Sites Directory, is one of the most comprehensive meta sites.

STATE/LOCAL TAXATION

Multistate Tax Commission

http://www.mtc.gov/Default.htm

The Multistate Tax Commission, created in 1967, is an ‘‘agency of stategovernments established to help make state tax systems fair, effective, andefficient as they apply to interstate and international commerce and to protectstate fiscal authority,’’ with the primary function of encouraging states to

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‘‘adopt uniform tax laws and regulations that apply to multistate and multina-tional enterprises.’’ Forty-four states are members. The Web site containsinformation about the Commission and links to taxpayer services, news andevents, and recordings of public hearing.

COST–Committee on State Taxation

http://www.statetax.org

COST is a nonprofit association comprised of ‘‘480 multistate corpora-tions engaged in interstate and international business. COST’s objective is topreserve and promote equitable and nondiscriminatory state and local taxa-tion of multijurisdictional business entities.’’ While primarily a resource forassociation members, the site maintains links to state tax Web sites and tolarge tax firms.

Ryan Salt Gateway (State and Local Taxes)

http://www.ryanco.com/salt.html

This site bills itself as ‘‘your most complete gateway to state and local taxresources on the Web.’’ Links are grouped under two main headings, ‘‘Stateand Local Tax Jurisdictions’’ and ‘‘Topics in State and Local Taxation.’’ Thefirst category groups links under each state and several major cities. Topics inthe second category include ‘‘Federal Law on State and Local Tax,’’ ‘‘Incomeand Franchise Tax,’’ and ‘‘Sales and Use Tax.’’ This site is the most useful inthis category for finding state and local tax information.

ASSOCIATIONS/PROFESSIONAL ORGANIZATIONS

The sites in this category function primarily to provide services and infor-mation for their members. They are included for informational purposes.

American Bar Association–Section of Taxation

http://www.abanet.org/tax

This is the official Web site of the ABA’s Section of Taxation. Included aredescriptions of the Section’s committees; an index to its primary publication,The Tax Lawyer; and descriptions of committee activities and initiatives.

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American Institute of Certified Public Accountants (AICPA)

http://www.aicpa.org

The AICPA Web site contains a wealth of tax-related resources, most ofwhich are located under a ‘‘Tax’’ link. Included here are texts of federaltax-related testimonies; resources on a variety of federal and state taxationtopics; news stories; and software and other resources for AICPA members.This site is probably the most important Web resource for public accountants.

American Taxation Association

http://www.uni.edu/ata/

The American Taxation Association is a section of the American Account-ing Association. Started in 1974, its objectives include the dissemination andpublication of taxation related materials and the promotion of tax education.The site includes information about the association, its committees and meet-ings, a wide range of research resources, and links to abstracts of The Journalof the American Taxation Association from 1991 to the present.

Association for Computers and Taxation

http://taxact.org

The Association for Computers and Taxation (ACT) is a ‘‘national non-profit, educational organization dedicated to helping tax professionals betterautomate the corporate tax function.’’ The site contains information about theassociation and its conferences, an online news resource entitled ‘‘Tax TechBeat,’’ and the most recent issues of The Journal of Corporate Tax Automa-tion and Computers and Taxation Bulletin.

Federation of Tax Administrators

http://www.taxadmin.org

The FTA is an association for state tax administrators that provides ser-vices, including ‘‘research and information exchange, training, and intergov-ernmental and interstate coordination. The Federation also represents theinterests of state tax administrators before federal policymakers where ap-propriate.’’ In addition to information about the association, there are links to

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samples of its publications, to state resources, and to state tax rates andstructures.

Institute for Professionals in Taxation

http://www.ipt.org

The IPT ‘‘promotes the uniform and equitable administration of propertyand sales and use taxes, everyone benefits from lower administration andcompliance costs.’’ IPT has a strict code of ethics and standards of profes-sional conduct available on this Web site. The site also maintains researchlinks, links to the organization’s activities and leadership, and links to stateand government agencies.

National Association of Computerized Tax Processors

http://www.nactp.org

The NACTP is a ‘‘nonprofit association that represents tax processingsoftware and hardware developers, electronic filing processors, tax formpublishers, and tax processing service bureaus.’’ The Web site contains infor-mation about the association, its members, and annual meeting as well aslinks to federal and state tax Web sites, forms, and publications.

National Association of State Auditors, Comptrollers, and Treasurers

http://www.sso.org/nasact/nasact.htm

NASACT offers programs and services aimed at state financial manage-ment executives. Their Web site provides an overview of the association andits mission; links to GASB (Governmental Accounting Standards Board)information; a ‘‘What’s New’’ section; and a useful section containing linksto state auditors, comptrollers, and treasurers on the Web.

National Association of Tax Practitioners

http://www.natptax.com

The NATP is a nonprofit organization with the mission of serving taxprofessionals in all areas. NATP’s Web site is geared toward its members andincludes a ‘‘Tax Research Center’’ where members can consult staff for tax

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related inquiries. The site also contains a variety of tax tips, informationabout meetings and chapters, and available publications.

National Tax Association

http://ntanet.org/

The NTA describes itself as ‘‘a nonpartisan, nonpolitical educational asso-ciation that fosters study and discussion of complex and controversial issuesin tax theory, practice and policy, and other aspects of public finance.’’ Thesite contains membership information; a great number of links to federal,state, local, Canadian, and international tax Web sites; an ‘‘Academia, Re-search, and Policy’’ link, providing links to a variety of educational resourcesand online tutorials; and a special section on taxation as it relates to e-com-merce.

National Taxpayers Union and National Taxpayers Union Foundation

http://www.ntu.org/

The National Taxpayers Union (NTU) is a grassroots organization formedin 1969 that ‘‘lobbies Congress and state legislatures, educates politicians andthe media on important taxpayer issues and teaches its members how tobecome effective, united citizen lobbyists.’’ The National Taxpayers UnionFoundation (NTUF) is its related educational research organization. The sitecontains information on the organization; an informative section containingbill and vote tallies for tax related legislation; news releases; a section onrecent tax issues; and a large number or related links.

Tax Analysts Online

http://www.tax.org

Tax Analysts is a nonprofit organization that provides information to taxprofessionals. The Web site provides news links divided by federal, state,international, or ‘‘taxwire’’ categories; columnists and readings on federal,state, and international taxation; discussion forums; and information for taxfilers. The site also describes the company’s commercial products. See also‘‘Tax History Project’’ under the ‘‘Miscellaneous’’ category.

Tax Executives Institute

http://www.tei.org

‘‘Tax Executives Institute, Inc. (TEI) is a professional organization ofbusiness executives who are responsible for taxation matters on an adminis-

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trative or policy-making level, or whose work is otherwise primarily con-cerned with the problems of business taxation. TEI members are accountants,lawyers, and other corporate and business employees who are responsible forthe tax affairs of their employers in an executive, administrative, or manage-rial capacity.’’ The site contains links to recent submission to governmentalagencies on tax-related issues; links to educational activities and testimonies;and information on its publications.

Tax Foundation

http://www.taxfoundation.org

The Tax Foundation describes itself as a nonpartisan, educational orga-nization devoted to gathering data and disseminating information on thepublic sector in an unbiased manner.

The site provides links, with date, to recent tax-related news items; links tovarious tax-related commentaries and fact sheets; and a description of theorganization’s publications.

NEWS/NEWSGROUP

misc.taxes

This is a moderated newsgroup for tax professionals.

Small Business Taxes and Management

http://www.smbiz.com

This is the Web version of the print magazine of the same title (ISSN1089-1536) and is geared toward providing tax and management informationfor small- and medium-sized businesses. Included are stories from 1997 tothe present, reference tables on a wide variety of topics, a glossary, forms,and links for small business resources. The site is updated daily, Mondaythrough Friday.

Tax News Network

http://www.taxnews.com

Tax News Network, produced by PriceWaterhouseCoopers, is a commer-cial product for the corporate tax professional. The site does provide some

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free information under links titled ‘‘Business Tax Update,’’ ‘‘State Tax Up-date,’’ ‘‘Global Tax Update,’’ ‘‘International Assignment Update,’’ and ‘‘In-surance Tax Update.’’ There are also federal and state tax links, current issuesof several newsletters, and information on available publications.

TAX REFORM

Americans for Tax Reform

http://www.atr.org

The ATR bills itself as ‘‘the most influential taxpayer group in the coun-try.’’ The site’s political stance it quite apparent, with links including ‘‘Gore’slies’’ and ‘‘Liberal lies.’’ The site, which is searchable, does contain links tolegislative issues and contains the Congressional voting record on tax-relatedissues. A link to ‘‘What’s New at ATR’’ provides links to recent tax newsitems.

Citizens for an Alternative Tax System

http://www.cats.org

CATS is a grass roots organization with the goal of eliminating the federalincome tax and replacing it with a national retail sales tax. The Web siteincludes a variety of essays and articles supporting its mission; a comparisonof the federal income tax, flat tax, and the national retail sales tax; and thelatest issue of the CATS newsletter.

Citizens for Tax Justice

http://www.ctj.org

Citizens for Tax Justice is a ‘‘nonpartisan, nonprofit research and advoca-cy organization dedicated to fair taxation at the federal, state, and locallevels.’’ The Web site has five main sections: federal tax legislation; estatetax; flat tax; marriage penalty; and state and local tax. Each section consistsof a large number of links to applicable resources.

Deathtax

http://www.deathtax.com

Deathtax, created and maintained by the Seattle Times, has the mission ofeliminating the death tax, which it states is ‘‘killing family business.’’ In-

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cluded are links to articles and stories; a legislative update; a forum forsharing stories; the Deathtax newsletter; and links to its advocates.

Flat Tax Home Page

http://flattax.house.gov

This is the official Flat Tax Home Page, presented by Dick Armey, HouseMajority Leader. The site contains news items, the text of the flat tax billintroduced in March 1999, and a flat tax calculator.

National Retail Sales Tax Alliance

http://www.salestax.org

The NRSTA is a grassroots organization with the goal of replacing thecurrent income tax system with a national retail sales tax. The Web sitecontains information on initiatives, including links to congressional propos-als, recent Tax News Weekly links, links to recent newspaper and magazinearticles and speeches, and information on membership.

Tax Season Survival Kit

http://freedom.house.gov/survival

This Web site is somewhat of a misnomer in that it is essentially a taxreform site rather than a site to aid the individual taxpayer. There are sectionsoutlining the positives of both a flat tax and a national retail sales tax. The sitealso includes a game that tests the participant’s knowledge of the current taxsystem and tax reform issues. There are also links to a variety of Web sitesdealing with tax reform.

PERSONAL FINANCE

Armchair Millionaire Tax Center

http://www.armchairmillionaire.com/tax

The Armchair Millionaire, an investment site aimed at the individualinvestor, offers this tax resource which provides IRS forms and publications,

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IRS instructions and notices, a section for tax tips, and a tax-related messageboard.

IntelligentTaxes.com

http://www.intelligenttaxes.com

Intelligent Taxes.com is a Web site devoted to individual income taxpay-ers. The site has a ‘‘basic section’’ providing information such as how to filea return and how to handle death taxes. A ‘‘forms section’’ is in chart formatwhere users can browse by topic. ‘‘Tax talk’’ is an online forum, and the siteoffers a variety of other resources, including a calendar, to aid in tax planningand filing.

Money.com–Taxes

http://www.money.com/money/depts/taxes

Money magazine’s Web site has several pages devoted to personal finance.Their tax page includes sections on tax tips, filing instructions, an online taxcourse, and links to related tax sites.

Quicken.com Tax Center

http://www.quicken.com/taxes

Quicken’s Tax Center is one of several personal finance sites it offers. Thesite includes tax tools, such as a tax calculator, tax estimator, a Roth IRAPlanner, and 401(k) advice. There are also links to federal and state tax formsand IRS publications, ‘‘Taxes QuickAnswers,’’ a tax filing center, a link for‘‘Taxes Step-by-Step,’’ and discussion forums.

Tax Planet

http://www.taxplanet.com

Tax Planet, a site created by Gary Klott, provides a wealth of free taxinformation for the individual. Included are a tax calendar, tax forms, apull-down menu of quick reference guides by topic (i.e., ‘‘Luxury Car Tax’’),and a pull-down menu of ‘‘year-round’’ tax planning links (i.e., ‘‘BusinessTravel’’). There are also tips for preparing tax returns, sections outlining the

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current and previous years’ tax changes, and links to tax bills pending inCongress. This is probably among the most valuable sites in this category andis superior to many of the more well-known sites.

Tax Prophet

http://www.taxprophet.com

The ‘‘Tax Prophet’’ is Robert L. Sommers, a tax attorney practicing in SanFrancisco. He has created this educational Web site offering a variety of freetax resources for the individual taxpayer. The site contains links to informa-tion under the categories of ‘‘Hot Topics,’’ ‘‘FAQs,’’ ‘‘Tax Publications,’’‘‘Tax and Trust Scams,’’ ‘‘Tax Class,’’ and ‘‘Foreign Taxpayers.’’

TaxWeb

http://www.taxweb.com

TaxWeb states its mission as providing information on federal, state, andlocal tax developments to the individual. The site is currently divided intofifteen sections, including Tax FAQs, tax calendar, forms, refunds, legisla-tion, federal links, state links, organizations, discussion groups, and tax news.The site boasts several ‘‘best site’’ awards. This site could also be classifiedas a meta site and is the most comprehensive in this category.

COMMERCIAL

The sites in this category are listed for informational purposes only. Theauthor has no personal interactions with these companies.

Commerce Clearing House

http://tax.cch.com

This is the Web site for CCH, the well-known tax information provider.While primarily a commercial product available only to subscribers, the sitedoes provide a tax forum, an IRS phone number directory, and legislativehighlights. Users can also learn about CCH’s products and services.

Research Institute of America

http://www.riatax.com

This site is primarily for RIA’s commercial product, Checkpoint. The sitedoes provide new items under the headings ‘‘Federal Taxes,’’ ‘‘DC High-

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lights,’’ ‘‘State Taxes,’’ ‘‘Pension and Benefits,’’ ‘‘Estate Planning,’’ and ‘‘Inter-national Taxes.’’ The site also contains a twelve-month archive of applicablefederal rate figures.

TaxHelpOnline.com

http://www.taxhelponline.com

TaxHelpOnline, primarily a commercial enterprise that sells tax publica-tions, does offer free tax advice at this site under the headings of ‘‘Tax HelpNow,’’ ‘‘Ask the Expert,’’ ‘‘IRS Problem Solver,’’ and ‘‘Situation Analysis.’’‘‘Tax Help Now’’ includes such topics as ‘‘Surviving a Tax Audit’’ and‘‘Protecting Your Business.’’ ‘‘Ask the Expert’’ offers an e-mail link forsimple questions and a fee-based service for more complex issues. ‘‘IRSProblem Solver’’ provides solutions to common problems encountered wheninteracting with the IRS and ‘‘Situation Analysis’’ is a commercial product.

MISCELLANEOUS

Ernst and Young TaxCast

http://www.taxcast.com

TaxCast provides a wide range of tax-related resources for the corporatetax professional. The main page, ‘‘EandY Update,’’ contains current newsitems. The ‘‘TaxCruiser’’ link provides links to sites under the categories offederal government, professional interest, and general interest. There are alsoa number of discussion groups, tax calendars, links to resources on tax policy,FAQs, and tax tips.

Internal Revenue Code

http://www4.law.cornell.edu/uscode/26/

This site, at Cornell University, allows users to search specific titles of theU.S. Code. The URL above is for Title 26, the Internal Revenue Code. Userscan search by keyword or can click on descending levels until finding specif-ic sections of the Code.

This second search option provides an easy and valuable alternative meth-od of searching the Code that the official site does not.

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Nolo.com Tax Encyclopedia

http://www.nolo.com/encyclopedia/tax_ency.html

Nolo.com has grouped the links on this page into the categories of ‘‘Howto Deal with the IRS,’’ ‘‘Filing Returns,’’ ‘‘Audits and Appeals,’’ ‘‘TaxBills,’’ ‘‘Cheating, Fraud and Other Tax Crimes,’’ and ‘‘Small Business TaxConcerns.’’ Each of these sections has links to various topics and FAQs underthe broader categories. This is not a true encyclopedia per se.

Tax History Project

http://taxhistory.tax.org/

The Tax History Project, created in 1995 by Tax Analysts, is a clearing-house for information on the history of taxation in the United States. There isa ‘‘Tax History Museum,’’ which is a diagram of a museum made up ofranges of years that users can click on to find tax information about the timeperiod chosen. There are also links to taxation during World War II and theGreat Depression; links to presidential tax returns; information on taxingfederalism; an image gallery consisting of historical graphics and cartoons;and a discussion forum. See also ‘‘Tax Analysts’’ in the ‘‘Associations/Pro-fessional Organizations’’ section. This site offers unique historical informa-tion not available in the other Web sites in this article.

U.S. Tax Code Online

http://www.fourmilab.ch/ustax/ustax.html

This site allows users to access the U.S. Tax Code either by keywordsearching or by clicking on sections of the Code. This site is somewhat easierto use than the official site for users having a specific section or citationnumber.

NOTE

1. Bartlett, John. 1980. Familiar Quotations. 15th ed. Edited by Emily MorisonBeck. Boston: Little, Brown and Company, p. 348.

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