Liaison Librarian
Rhonda McGinnis
Contact:
Rm 134 Purdy/Kresge Library
Wayne State University Library System
Detroit, MI 48202
(313) 577-8568
aa4207@wayne.edu
Wayne State University Library System
Detroit, MI 48202
(313) 577-8568
aa4207@wayne.edu
Need Help?
Chat or Email
Reference Desks
Undergraduate (UGL): 313-577-8852
Purdy/Kresge: 313-577-6423
Arthur Neef Law: 313-577-6180
Shiffman Medical: 313-577-1094
News and Journal Articles
- Business Source Complete This link opens in a new windowThis database includes indexing and full-text articles for over 1000 business journals.
Video Tutorial: Basic Searching in Business Source Complete. - Accounting, Tax & Banking Collection This link opens in a new windowThis database brings together global scholarly journals with other key resources for access to reliable information in this continuously evolving area of study. Quickly locate precise results from sources ranging from current news to professional and academic journal articles covering the trends and history influencing important accounting, tax, banking, and financial issues of the day.
- ABI/INFORM Collection This link opens in a new windowThe most comprehensive ABI/INFORM database, this comprises ABI/INFORM Global, ABI/INFORM Trade and Industry, and ABI/INFORM Dateline. The database features thousands of full-text journals, dissertations, working papers, key business and economics periodicals such as the Economist, country-and industry-focused reports, and downloadable data. Its international coverage gives researchers a complete picture of companies and business trends around the world.
- HeinOnline This link opens in a new windowHeinOnline is a scholarly database with online access to current and back issues of law journals, primary United States and international legal resources, and numerous topical law collections in PDF. The HeinOnline homepage provides a full listing of the collections subscribed to by WSU. It also provides a tool to search across the various resources.
- IBISWorld This link opens in a new windowA market research tool that provides industry overviews, key statistics, and analysis on more than 700 U.S. industries
- ProQuest Current & Historical Newspapers This link opens in a new windowCurrent issues of major newspapers and access to historical newspapers.
- Nexis Uni This link opens in a new windowProvides access to a wide range of business and legal information, including: Company news; Legal news; Company financial information; Accounting, auditing & tax information; Law reviews; and Federal/State law. Access these materials by clicking on the Legal tab found near the top of the page
- Wall Street Journal (current) This link opens in a new windowAccess to current editions of the Wall Street Journal. 1984 to present. Pre-194 access is available from the Wall Street Journal Historical edition.
- Wall Street Journal Historical Full-Text This link opens in a new windowProQuest Historical Newspapers: The Wall Street Journal offers full page and article images with searchable full text back to the first issue. The collection includes digital reproductions providing access to every page from every available issue.
Hierarchy of Tax Law Authority
- Review of Tax Research MaterialsA very detailed publication from the Internal Revenue Services itself. This PDF describe each type of authority and then the various sources within each type.
- U.S Federal Tax Law Hierarchy Overview and ResourcesThis website for the AICPA-CIMA provides excellent explanations and guidance to understanding various sources of tax "law" and their levels of authority.
- Tax Policy and Procedure: Hierarchy of Tax AuthoritiesThis guide created by Louisiana State University is another excellent source for information on tax authorities.
Tax Case Law Basics
A range of courts–including the U.S. Tax Court, U.S. Ct. of Fed. Claims, U.S. District Courts., and U.S. Appeal Courts.–adjudicate disputes involving federal taxation. So, databases publishing the decisions of these courts will offer judicial opinions relating to federal tax issues.
The U.S. Tax Court issues three types of decisions:
- Formally published decisions: Also called TC Opinions or "division opinions." They are published in the Tax Court Reports.
- Memorandum decisions: Also called TC Memos or Memo Opinions: They are unpublished decisions, generally involving already settled legal issues. They are still often cited though.
- Summary decisions These decisions involve controversies of below $50,000. They are not precedential.
Fore more information, see McDermott's very helpful Types of Tax Court Opinions and Their Precedential Effect
Practical & Legal Information
- Thomson Reuters Checkpoint (RIA Checkpoint) This link opens in a new windowThis collection includes the FASB Codification, United States Tax Reporter library, State and local tax materials, RIA citator, RIA tax alerts, WG & L journals, and the AICPA Audit and Accounting Guides, Professional Standards & Technical Practice Aids.
- VitalLaw (previously CCH Intelliconnect Cheetah Platform) This link opens in a new windowComprehensive tax and accounting research database covering tax and accounting laws and news on the international, federal, state and local levels; includes treaties, statutes, codes, rules, regulations, decisions, tax citators, IRS publications, legislative materials, current awareness tax news sources, and periodicals.
- Nexis Uni This link opens in a new windowProvides access to a wide range of business and legal information, including: Company news; Legal news; Company financial information; Accounting, auditing & tax information; Law reviews; and Federal/State law. Access these materials by clicking on the Legal tab found near the top of the page