Research Guides: Business: Accounting, Auditing & Taxation: Taxation & Business Law

Tax Law & Interpretation

Internal Revenue Service
Everything you will need from the IRS itself--regulations, forms, publications, statistics. There's even a special section for tax professionals

Nexis Uni
Full text of articles in business, law, and general news . Click on Subjects on the upper left menu, then on Accounting materials from a selected group of accounting publications. For legal materials, choose U.S. Legal from the left menu, then Tax Law.

OECD Tax Database
The OECD tax database provides comparative information on a range of tax statistics - tax revenues, personal income taxes, non-tax compulsory payments, corporate and capital income taxes and taxes on consumption - that are levied in the 34 OECD members.

Checkpoint Edge
Includes access to the Federal Tax Handbook and Reporter; the IRS Code; tax regulations and cases; and more. Find tax information on a wide spectrum of topics including expert analysis, practitioner insights, tax-related news, cases, rulings and more.

Tax Foundation
The Tax Foundation is a non-partisan tax research group based in Washington, D.C.
Tax Statistics by IRS
A wide range of tables, articles, and data that describe and measure elements of the U.S. tax system.

To Locate non-profit organizations' 990 forms

"Exempt Organizations Select Check is an on-line search tool that allows users to select an exempt organization and check certain information about its federal tax status and filings. It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations (http://www.irs.gov/Charities-&-Non-Profits/Exempt-Organizations-Select-Check).

Besides the following sites, you can also request the last three years of Form 990s directly from a nonprofit. See answer number 17 of this IRS publication (http://www.irs.gov/pub/irs-tege/eo_disclosure_faqs.pdf)

Global Taxation

Corporate Tax Rate
A listing of countries by Corporate Tax Rate - provides a table with the latest tax rate figures for several countries including actual values, forecasts, statistics and historical data.