(1st ed. 2001 &
2d ed. 2004 (LREP rated with 5 stars in both editions))

  

 

Jason E. Havens'

Legal Research for Estate Planners (LREP)

E-mail LREP via this personal Internet site if you have any questions, comments, or suggestions (including URLs).

Selected as only/primary substantive site on "Estate Planning":
ABA Techshow® 2004 "60 Sites in 60 Minutes"

Logo: Copyright © 2003-2004 by American Bar Association. All rights reserved.
Used with express permission.

 

IV.A. Primary Sources

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IV.A. Primary Sources
IV.B. Basic EP
IV.C. Valuation
IV.D. Calculations
IV.E. Basic & Advanced EP
IV.F. Elder Law
IV.G. Charitable Planning
IV.H. Retirement Planning
IV.I. Insurance Planning
IV.J. International Tax Planning
IV.K. Tax Litigation
IV.L. Miscellaneous

LREP > IV. SPECIFIC EP TOPICS > A. Primary Sources

As mentioned on my Home Page, I am very thankful and honored that Legal Research for Estate Planners (LREP) has evolved to a national resource on estate planning (with reviews provided by many fellow practitioners) from its single page beginning. To allow efficient research, LREP is divided into six (6) systematic categories, descending from more general estate planning (EP) research information to more specific, practical information on estate planning. This LREP subcategory of EP TOPICS contains primary tax and estate planning sources, such as links to the Internal Revenue Code and case law. I hope that you find this category of sites helpful.

  • Internal Revenue Code (Title 26 of the United States Code) - U.S. House of Representatives or INTERNAL REVENUE CODE - FindLaw (see also B. Basic EP under IV. SPECIFIC EP TOPICS for information on 2001 tax act and resulting changes)
  • Treasury Regulations - Villanova U. School of Law Library, Code of Federal Regulations - Government Printing Office (GPO) Access (searchable Title 26 (Treasury Regulations)), Tax Regulations - IRS, or Internal Revenue Bulletins - IRS (contains Treasury Regulations) ( 10/11/2003)
  • Thomas - United States Congress (excellent legislative history tool)
  • LII - Cornell U. Law (statutes and cases)
  • United States Tax Court Web Site (free searchable "Historical Opinions" (decided after 1/1/1999), which can be retrieved by release date, key word, judge, or opinion type (TC, Memorandum, or both), and sorted (case name or release date); also "Today's Opinions" (posted Mon.-Fri. after 3 p.m.))
  • Tax Links™ (the only free site with a limited database of Revenue Rulings and Revenue Procedures)
  • E-FOIA IRS Written Determinations - IRS (free access to Private Letter Rulings (PLRs -- for individual taxpayers (TPs)), Technical Advice Memoranda (TAMs -- for district and appeals offices), and Office of Chief Counsel (OCR) Memoranda (for field offices or service centers)) ( 12/6/2002)
  • Tax Professional's Corner - IRS (very helpful) ( 12/6/2002) (duplicate listing under IV. SPECIFIC EP TOPICS, K. Tax Litigation)
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