University Library: Accounting: Taxation &amp; Statistics

What is Tax Accounting?

"Tax accounting is a structure of accounting methods focused on taxes rather than the appearance of public financial statements."

Kagan, J. (2020). Tax accounting. Investopedia.

Internal Revenue Service

Tax accounting is governed by the Internal Revenue Service (IRS), whose purpose is to ensure that all associated tax laws are complied with by tax accounting professionals.

Internal Revenue Service (IRS)
IRS Forms and Publications
IRS Audit Technique Guides
ATGs explain industry-specific examination techniques and include common, as well as, unique industry issues, business practices, and terminology.

Tax Statistics

These websites provide tax research and statistical data.

Sales Tax Rates
Sales tax rates by state.
State Tax Policy and Data
Reports on the tax and spending policy of each state and provides rankings in various categories.
IRS Tax Statistics
Compiles statistics on taxes paid to the IRS by businesses and individuals.
Tax Foundation Data
Provides data tables on tax rates, collections, and tax burdens at the state and federal level.
Tax Policy Center Tax Facts
Compiles U.S. data on individual and corporate income taxes, high and low income groups, personal wealth, payroll taxes, estate and gift taxes, and excise taxes. Also provides state comparisons and international comparisons.

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Research Starters

These comprehensive topic summaries provide a solid foundation on the subject of taxation.

Tax Law

The Internal Revenue Code consists of thousands of individual tax laws applied at all levels of government.

Title 26 - Internal Revenue Code
U.S. Tax Court
U.S. Congress: Joint Committee on Taxation
Legal research: Tax Law
From the Virtual Chase, an annotated list of web resources including federal agencies, government publications, and more.