First version May 1996. Last revised on June 1, 2007.
III. State and Local Tax Practice
IV. Finding People, Places, and Public Records
V. General Searches on the Web
VI. Limitations with using the Web for Tax Research
Federal tax legislation and committee reports since 1973, including:
- P.L. 104-188, Small Business Job Protection Act of 1996
- P.L. 105-34, Taxpayer Relief Act of 1997
- P.L. 105-35, Taxpayer Return Browsing Bill
- P.L. 105-206, IRS Restructuring and Reform Act of 1998
- P.L. 105-277 Division C, Title XI, Internet Tax Freedom Act
- P.L. 105-277 Division J, Tax and Trade Relief Extension Act of 1998
- P.L. 106-170, Ticket to Work and Work Incentives Improvement Act of 1999 ("Tax Extenders bill")
- P.L. 106-182, Senior Citizens' Freedom to Work Act of 2000
- P.L. 106-252, Mobile Telecommunications Sourcing Act (H.R. 4391)
- P.L. 106-519, FSC Repeal and Extraterritorial Income Exclusion Act of 2000 (H.R. 4986)
- P.L. 106-554, Consolidated Appropriations Act 2001 (H.R. 4577), including provisions of H.R. 5662 - Community Renewal Tax Relief and Medical Savings Accounts
- P.L. 106-573, Installment Tax Correction Act of 2000 (H.R. 3594)
- P.L. 107-16, Economic Growth and Tax Relief Reconciliation Act of 2001 (H.R. 1836)
- P.L. 107-75, Internet Tax Nondiscrimination Act (H.R. 1552)
- P.L. 107-90, Railroad Retirement and Survivors' Improvement Act of 2001 (H.R. 10)
- P.L. 107-134, Victims of Terrorism Tax Relief Act of 2001 (H.R. 2884)
- P.L. 107-147, Job Creation and Worker Assistance Act of 2002 (H.R. 3090)
- P.L. 108-27, Jobs and Growth Tax Relief Reconciliation Act of 2003 (H.R. 2)
- P.L. 108-121, Military Family Tax Relief Act of 2003 (H.R. 3365)
- P.L. 108-173, Medicare Prescription Drug, Improvement, and Modernization Act of 2003 (H.R. 1) Title XII of this Act is "Tax Incentives For Health and Retirement Security", and includes some provisions from the proposed but not enacted Health Savings and Affordability Act of 2003 (H.R. 2596)
- P.L. 108-218, Pension Funding Equity Act of 2004 (H.R. 3108)
- P.L. 108-295, SUTA Dumping Prevention Act of 2004 (H.R. 3463)
- P.L. 108-311, Working Families Tax Relief Act of 2004 (H.R. 1308)
- P.L. 108-357, American Jobs Creation Act of 2004 (H.R. 4520)
- P.L. 108-435, Internet Tax Nondiscrimination Act (S. 150 / H.R. 49)
- P.L. 109-8, Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (H.R. 685 / S. 256)
- P.L. 109-58, Energy Policy Act of 2005 (H.R. 6)
- P.L. 109-59, Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (H.R. 3)
- P.L. 109-73, Katrina Emergency Tax Relief Act of 2005 (H.R. 3768)
- P.L. 109-135, Gulf Opportunity Zone Act of 2005 (H.R. 4440)
- P.L. 109-222, Tax Increase Prevention and Reconciliation Act (TIPRA)(H.R. 4297)
- P.L. 109-280, Pension Protection Act of 2006 (H.R. 4)
- P.L. 109-432, Tax Relief and Health Care Act of 2006 (H.R. 6111)
- P.L. 110-028, Small Business and Work Opportunity Act of 2007 (H.R. 2206) ...part of the U.S. Troop Readiness, Veterans’ Care, Katrina Recovery, and Iraq Accountability Appropriations Act of 2007
Tax commitees in Congress:
- House Committee on Ways and Means at waysandmeans.house.gov
- Joint Committee on Taxation at www.house.gov/jct/
- Senate Finance Committee at finance.senate.gov
Many useful publications from the IRS, such as:
- Tax Professional's Corner
- Internal Revenue Bulletins since mid-1995
- Forms and Publications
- Market Segment Specialization Program - Audit Technique Guides
- Taxpayer Identification Number (TIN) Matching
- Internal Revenue Bulletins (IRB) published after June 2003 are online at www.irs.gov/irb/
Please e-mail any comments or suggestions to will@willyancey.com