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Guide Editor
Guide Editor
Created by Edith Gilbreath
The Committee reviews this guide on a three-year cycle. To report broken links, please send an email to rusa@ala.org and put “BRASS Education Committee” in the subject line.
Scope
Librarians should be familiar with sources for the most common tax questions listed in this guide.
- Questions about tax generally can be grouped according to entity; the answer will depend on whether the tax affects a person, a business, or a non-profit organization.
- Taxes can be levied by various types of jurisdictions, so determining whether the tax in question derives from a local or municipal tax, county or state tax, federal tax, or other country will lead one to the authoritative source.
Accounting and tax questions are often related and research of one area may include research in the other. Consult the BRASS Business Guide - Accounting guide for more information on that topic.
Online Glossaries - Tax Vocabulary
Terms & Basics
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McGraw Hill's Taxation of Individuals and Business Entities, 2024 Edition
by
FULLY UPDATED FOR CURRENT TAX LAWS The bold and innovative McGraw Hill Taxation series is now the most widely adopted code-based Tax title across the country. It's apparent why the clear, organized, and engaging delivery of content, paired with the most current and robust tax code updates, is used by more than 650 schools. The breadth of the topical coverage, the storyline approach to presenting the material, the emphasis on the tax and non-tax consequences of multiple parties involved in transactions, and the integration of financial and tax accounting topics make this book ideal for the modern tax curriculum. Story Line Approach: Each chapter begins with a story line that introduces a set of characters or a business entity facing specific tax-related situations. Examples related to the story line allow students to learn the code in context. Integrated Examples: In addition to providing examples incontext, we provide "What if" scenarios within many examples to illustrate how variations in the facts might or might not change the answers. More than 100 Videos: Guided Example hint videos provide students with on-demand walk-throughs of key Tax topics, offering narrated, animated, step-by-step solutions to algorithmic variants for select exercises similar to those assigned. Conversational Writing Style, Superior Organization, and Real-World Focus
ISBN: 9781265725266Publication Date: 2023-03-29 -
Strauss's Handbook of Business Information: A Guide for Librarians, Students, and Researchers, 4th ed
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Strauss's Handbook of Business Information serves a primary source for finding and understanding business information. It contains explanation and instruction on the key facets of business information and provides detailed descriptions of key resources within both broad and specific categories. It can be used as a guide to further understanding the what, how, and why of business information research. The changing arena of business information requires regular updating and awareness. This new edition has been thoroughly updated and expanded with four new chapters: Entrepreneurship, Competitive Intelligence, Corporate Social Responsibility, and Non-Profit Organizations. Other additions of note include subsections on internet and mobile marketing, tax havens and related issues, coverage of new legislations (e.g., Dodd-Frank), subsections on index funds, investment communities, regulatory bodies and laws, hedge funds, venture capital companies, assessing risks, robo-advisors, and more. The Handbook is for students, faculty, librarians, and information professionals looking to gain a broader and deeper understanding of business information. Anyone needing to gain quick exposure to specific business information needs, and possible information resources for solutions, will benefit from the volume as well.
ISBN: 9781440851308Publication Date: 2020 *For Tax info look pages 164-176 -
Shepard's-McGraw-Hill Tax Dictionary for Business
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"Having trouble keeping up with today's ballooning and ridiculously complex Internal Revenue Code? Tired of spending hours of your valuable time on tedious and time-consuming tax research? This comprehensive, all-inclusive, and up-to-the-minute reference work is designed to help you cut through the thousands of sections, regulations, and revenue rulings that make up today's massive tax code and to put at your fingertips ALL the information you need to answer your most difficult tax questions." "The result of a landmark collaboration between McGraw-Hill and Shepard's, the top legal publisher in the country, Shepard's McGraw-Hill Tax Dictionary for Business is specifically prepared to meet the needs of small business owners, harried managers, company controllers, and other business professionals who need sophisticated answers to complex questions - but who also want those answers explained in clear, simple, concise, and jargon-free language." "Designed for easy use, the Dictionary is the only reference work in its field to provide more than 6000 clear, jargon-free tax definitions; include extensive cross-referencing for quick access; emphasize the most recent changes in the tax laws and highlight the latest issues; increase coverage of tax definitions that are of particular interest to small business owners; and enhance understanding of complicated tax terms and concepts through practical examples that can be worked out in your office." "Here's just a small sampling of the timely information you'll find in these pages: the latest IRS rules regarding home office deductions; how today's tax code impacts golden parachute agreements; regulations governing fuels and energy investment credits; new IRS rules for partnership liabilities, partnership liquidations, partnership minimum gains, and partnership flips; what your company needs to know about "key employees" and so-called "top-heavy plans"; how taxable substances are defined under today's new tax laws; and much more!"--BOOK JACKET.Title Summary field provided by Blackwell North America, Inc. All Rights Reserved
ISBN: 0070423717Publication Date: 1994-01-01 -
Business Information
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A selection of the Executive Book Club for June 1992 in the cloth edition, Business Information features time-saving procedures, strategies and techniques of business research, enhanced by new illustrations, charts, and tables. The current edition also details the how-to's of finding information on companies, statistics, marketing, states and local communities, investments, and business law. In addition, the author describes and explains the value of each information source cited, within the context of business applications.
ISBN: 0897746430Publication Date: 1992-02-04
Definitions
The terminology of taxation is specialized, extensive, changes frequently with new tax laws, and can have legal interpretations, only a few of those terms are defined here with references to more extensive glossaries. Included also are frequently-referenced tax publications. Unless otherwise specified, definitions taken from Lavin
Code of Federal Regulations (CFR) - Regulations of federal agencies, including the U. S. Department of the Treasury.
Committee Reports - Used to research intent of tax law and the IRC (Internal Revenue Code).
Cumulative Bulletin - Published semi-annually by the IRS, includes treasury decisions, revenue rulings, tax treaties, statutes, committee reports, Revenue Procedures, and administrative notices.
Excise Tax - A fixed fee on goods and services, can be for estate, gift, sales, occupational licenses, or businesses. (Strauss's Handbook, 2nd Ed., pp.214-5)
Internal Revenue Service - An agency of the Department of Treasury responsible for administering and managing taxation, and federal tax law. (Moss)
IRC, Internal Revenue Code of 1986 - The current tax law and its amendments. (Strauss's Handbook, 2nd Ed., p.220)
Revenue Ruling - Published responses to specific tax queries from the IRS. May stem originally from Private Letter Rulings.
Property Tax - Can be for income, property, corporate, or individual. (Strauss's Handbook, 2nd Ed., pp.214-5)
Tax - "an enforced contribution, extracted pursuant to legislative authority... for the purposes of raising revenue to be used for public or governmental purposes." Rev. Rul. 57-345, 1957-2 CB 132. (Minars & Westin, p. 428)
Tax Credit - Directly reduces a tax liability for that year, such as a credit for machinery or paying estimated taxes for coming year. Can be refundable or nonrefundable. (Minars & Westin, p. 88)
Treasury Decisions (T.D.) - Tax regulations emanating from the IRS, numbered sequentially. Cumulated annually into the Code of Federal Regulations 26.
U.S. Tax Court Reports - Published Regular Decisions of federal tax cases heard by full court. Memorandum Decisions are unpublished decisions of cases heard by single judge.
