US avoids fiscal cliff for now by enacting the American Taxpayer Relief Act of 2012.
Interested in learning about the reach and impact of the newest addition to the US tax code, or just interested in researching tax more generally, then check out our tax law resources below.
- Law of Federal Income Taxation (Merten’s) (Westlaw access)
- Get the Deal Through – Tax (x-country comparisons)
Major Databases for Tax Laws and Legal Analysis:
- IBFD (excellent for international & foreign laws and treaties)
- CCH Research Network (excellent source of x-state comparisons)
- BNA Tax & Accounting Center
- Tax Analysts
- U.S. Department of Treasury: IRS
- U.S. Department of Justice: Tax Division
- U.S. House & Senate: Joint Committee on Taxation
- OECD Centre for Tax Policy and Administration
Note that the HLS library has cancelled RIA Checkpoint. If you have any questions about RIA, please contact Mindy at [email protected].
In addition to the above tax materials, check out the Westlaw Tax Center (Next or Classic), which includes a number of the sources also in Checkpoint.
And for a super quickie analysis from CCH, check out this Special Tax Report from January 3, 2013: http://tax.cchgroup.com/downloads/files/pdfs/legislation/ATPR.pdf