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Tax Law

An Overview On the Joys of Federal Taxation

Revenue Rulings, TAMs, Private Letter Rulings AND MORE - Find & Cite

Bloomberg Law

Bloomberg Tax has links to ALL SORTS of regulatory materials.

  • Rev.Rul. start in 1954!
  • PLRs start in 1976.
  • TAMs start 1977.
    • Other materials available:
      • So many more.  Just go to Blaw Tax.


Hein Online

Hein is an online publisher much like Westlaw or Lexis - the different being their absolute superiority for historical materials.  Did you want to see the Compilation of Decisions Rendered by the Commissioner of Internal Revenue under the War-Revenue Act of June 13, 1898?  Hein's got you.


They have such a huge body of agency materials that listing them out would be... not a good use of our time together.

Link to a list of all of Hein's Department of the Treasury materials.

Link to all of Hein's Internal Revenue Service materials (which is much shorter than the Treasury Department materials).



In addition to its federal materials, Lexis has a pretty good list of state materials (like state Board of Tax Appeals decisions).



Westlaw also has a fair collection of state materials, too, alongside all of the expected federal works.



Rev.Rul. = Revenue Rulings

TAMs = Technical Advice Memoranda

PLRs = Private Letter Rulings




  • Appendix 6(c) - Administrative Materials (just tax admin materials - fun!)



  • B12.1.4
  • Rule 12.9.1
  • Table T1.1 
  • Table T1.2