|
|
Federal Agencies and Tax
Law Related Organizations |
Internal Revenue Service Home
For contact information,
see Internal
Revenue Service Contact Information.
Government
Databases
Government
Publications
Other Databases
|
American Institute of
Certified Public Accountants
Committee on State
Taxation
Congressional Budget
Office
Department of Justice,
Tax Division
Department
of State
Federation
of Tax Administrators
Financial Accounting
Standards Board
General
Accounting Office
Governmental Accounting
Standards Board
International Accounting Standards
Board
International Federal of Accountants
Multistate
Tax Commission
National
Tax Association
Office of Management and
Budget
Pension Benefit Guaranty
Corporation (PBGC)
Social
Security Administration
Small
Business Administration
U.S. Custom
Service
U.S. Treasury |
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.
|
Bloomberg.com
22
December 1999. Find market news, IPO listings, U.S. Treasury
rates, foreign exchange rates, and more.
|
Bloomberg.com 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 freeERISA.com, 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.
|
GuideStar
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 freeERISA.com,
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)
|
taxpenalty.com
11
January 2000. TimeValue Software offers a Web site that
assists businesses in calculating the amount of tax penalties
owed.
|
TracIRS
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. |
|
| Return
to the Table of
Contents. |
