Federal and state taxation are complex areas to research. At the most basic level, federal tax law comprises statutes, regulations, and judicial opinions from both federal courts and special tax courts.
We encourage you to consult a secondary source (like a treatise, encyclopedia, or even a special tax dictionary) if you are starting to research a new tax issue. As in many areas of law, you'll find that tax has its own jargon, as well as its own set of frequently-cited and commonly-used resources.
