All federal and state primary law and many sources of secondary law. Use is limited to TU Law students and faculty. A public use Westlaw terminal is available in the MLIC for non-law students, staff, faculty, and alumni. Please contact mlic@utulsa.edu with any access questions.
Lexis contains primary and secondary materials on every legal subject and is one of the premier U.S. legal information vendors. The site contains all U.S. state and federal statutes, cases, regulations, as well as the majority of law reviews, and many treatises. Access is limited to TU law students and faculty.
provides free online access to official publications from all three branches of the Federal Government.
Current Code is the 1986 Internal Revenue Code as amended.
United States Code, Title 26 (GPO) -- Federal materials - 2nd Floor
United States Code Annotated, Title 26 (West)-- Federal materials- 2nd Floor
United States Code Service, Title 26 (Lexis) -- Federal materials- 2nd Floor
Legislative history of tax provisions in the statutes may be required when seeking to understand the Congressional intent of a particular statute. The MLIC has many resources to aid in this type of research. A few of the sources of legislative histories which have already been compiled by others are listed here. Assistance in legislative history research is available at the MLIC Reference desk.
Compiled legislative histories
Seidman, Jacob Stewart. Legislative History of Federal Income and Excess Profits Tax Laws, 1953-1939. KF/6355.8/.S34/1954
Seidman, Jacob Steward. Seidman's Legislative History of Excess Profits Tax Laws, 1946-1917. KF/6472/.S34/1947
Tax Management: Primary Sources KF/6365 (Last updated 1996)
Legislative History of the Internal Revenue Code of 1954 KF/6335/.A315/A15/1967
Cumulative Changes in the Internal Revenue Code of 1954 as amended, 1954- Statutory and regulatory history. KF/6277
Barton's Federal Tax Laws Correlated - Comparison of the language of each section of the Revenue Acts enacted from 1913-1953. KF/6334/.A3/1968
All federal and state primary law and many sources of secondary law. Use is limited to TU Law students and faculty. A public use Westlaw terminal is available in the MLIC for non-law students, staff, faculty, and alumni. Please contact mlic@utulsa.edu with any access questions.