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Accounting and Tax Research Guide
ENCYCLOPEDIAS AND GUIDES
*  Dictionary of Accounting . [Ref HF 5621 D53 2005]
*  Dictionary of Accounting Terms. [Ref HF 5621 S54]
Quick definitions to 2500 terms. 
*  Accountants Handbook. [Ref HF 5621 A22 1999] 
Detailed, two volume encyclopedia of accounting principles and practices. 
*  TRANSACC: Transnational Accounting. [Ref HF 5626 T72 2001] 
Three-volume set, country by country guide to accounting practices. 
*  The History of Accounting: an International Encyclopedia.1996. [Ref HF 5605 H573 1996]
Traces history of accounting ideas and practices; similar to Accounting Thesaurus below. 
*  Accounting Thesaurus. 1996. [Ref HF 5625 A56 1995] 
By topics, traces history of accounting ideas and practices. 
*  The Ultimate Accountants' Reference : including GAAP, IRS & SEC regulations, leases, and more. [Ref HF 5616 U5 B713 2006]
FINDING ARTICLES AND BOOKS
blueball   Business Source Complete UCSB only!.
Index and full-text of thousands of trade and scholarly publications in business, economics, and related fields. Also includes various market research reports, company research reports, and country research reports. Many major journals have .pdf archives back to first issue published.
blueball   Regional Business News UCSB only!.
Complimentary to Business Source Premier (above). Index and full-text of regional business magazines and newspapers.
*  LexisNexis Academic UCSB only!. 
Choose BUSINESS, then ACCOUNTING for accounting literature and resources; choose LEGAL, then TAX LAW for articles and resources on taxation. 
*  ECONLIT. UCSB only!. (1969- ). 
See also the EconLit guide. The standard index to economic journals includes major accounting journals. 
*  Pegasus
Find books and other materials in the UCSB Libraries.
*  Melvyl
Find books in all UC libraries (*Melvyl is a registered trademark of the Regents of the University of California).
INTERNET PORTALS
*  Accounting Webliography 
Links to accounting sites, from LSU.
*  Accountant's World 
*  CPANet
*  WebCPA
*  Pro2Net Accounting
*  TaxSites.com
Tax, Accounting and Payroll Sites DirectoryTax and Accounting Sites Directory 
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contents
* Encyclopedias and Guides
* Finding Articles and Books
* Internet Portals
* Standards and Practices
* Accounting Organizations
* Careers and Exams
* Directories and Firms
* Corporate Financials
* Tax Research
off-campus access
Items marked UCSB only! are available only to UCSB students, faculty, staff; see off-campus access for instructions.
Need help? Contact:
collection manager for economics: 
Beverly Ryan 
ryan@library.ucsb.edu 
phone: 893-7225 
STANDARDS AND PRACTICES
*  FASB Financial Accounting Standards Board
*  GASB Government Accounting Standards Board
*  SEC Staff Accounting Bulletins
Published in the Federal Register [Govt Pubs Ref Codes & Regs AE 2.106]. A chart in the Code of Federal Regulations [Ref KF 70 A3 C64] volume 17 part 211, tells where in the Federal Register to find specific Bulletins.  Also available via the BUSINESS/ACCOUNTING section of LexisNexis Academic (see below).
*  Accountants Handbook. [Ref HF 5621 A22 1999] 
Detailed, two volume encyclopedia of accounting principles and practices. 
*  LexisNexis Academic. UCSB only!. 
Choose BUSINESS, then ACCOUNTING; includes spotty coverage of standards (some are not there, some may not be current), "Miller Guides" (single volume guides to accepted accounting practices)-- GAAP, GAAS, Government GAAP, and more. 
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ACCOUNTING ORGANIZATIONS
*  AICPA Online -American Institute of Certified Public Accountants 
*  American Accounting Association 
*  American Bankruptcy Institute 
*  Association of Government Accountants 
*  FASB Web -Financial Accounting Standards Board 
*  GASB Web -Governmental Accounting Standards Board 
*  Institute of Management Accountants 
*  Institute of Internal Auditors 
*  U.S. Securities & Exchange Commission
*  California Board of Accountancy 
*  CalCPA Online - California Society of CPAs 
*  International Federation of Accountants 
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CAREERS and EXAMS
*  AICPA Career Resources
Classifieds, also the "Landing a Job" section with lots of background about the profession and job hunting. 
*  CalCPA Careers page
Information about becoming an accountant in California, with a section aimed at the college student. 
*  California CPA Exam
Requirements and instructions for taking the CPA exam. 
*  Certified Management Accountant
Choose "Certification" for information on becoming a certified management accountant. 
*  Pro2Net Career Center and Pro2Net Resources for Students
Lots of resources about careers and the accounting profession. 
*  TaxSites Certification links 
Links to the above and other accounting and auditing related certifications
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DIRECTORIES AND FIRMS
*  Emerson's Directory of Leading US Accounting Firms. [Ref HF 5601 E43] 
Directory to firms by country and state, with more detailed profiles of the large firms (Big 4 plus others). 
*  Who Audits America. [Ref HF 5616 U5 W5] 
Lists auditors for thousands of companies. Arranged by company, auditor, and state. Covers large companies, mostly public. 
*  CPAFirms.com 
Links to homepages of thousands of CPA firms.
* Deloitte and Touche, Ernst and Young, KPMG Peat Marwick, Price Waterhouse Coopers.
Home pages for the Big 4.
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CORPORATE FINANCIALS
*  SEC Edgar. 
Includes SEC required reports: 10-K, 10-Q, etc. 
*  @Edgar
Search SEC Edgar Filings.
*  Accounting Trends and Techniques. [Ref HF 5681 B2 A35]
Summarizes accounting trends based on survey of previous year's company annual reports.
*  See the Company and Industry Research Guide for sources of detailed company financials.
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TAX RESEARCH
* CCH Internet Tax Research Network.UCSB only! 
CCH Internet Tax Research Network includes a number of resources. The key resource that pulls together ALL federal tax law in one place is the Standard Federal Tax Reporter. It is arranged by Internal Revenue Code (IRC) section. For each IRC section, it contains five parts: 
  1. Code: the text of the IRC (Internal Revenue Code) section (STATUTORY LAW, passed by Congress).
  2. Committee Reports: explanations from Congress about the purpose and meaning of the IRC section.
  3. Final and Temporary Regulations: in-force regulations related to the IRC section (ADMINISTRATIVE LAW- written by Treasury Dept).
  4. Explanation: publisher produced explanation of the IRC section.
  5. Annotations: lists and links to full-text of court decisions (CASE LAW, decided by courts) and Treasury Decisions, Revenue Rulings, and Revenue Procedures (ADMINISTRATIVE LAW, decided by Treasury Dept.) relevant to IRC section.
TO FIND:
USE:
federal tax law on a topic 
[ALL TAX LAW]
 CCH Internet Tax Research Network: Click on Federal Tax tab. Standard Federal Income Tax Reporter. Browse or search the Topical Index Federal Income Tax Reporter.
Internal Revenue Code [STATUTORY LAW]  
cited by IRC number (e.g.: IRC 755).		 CCH Internet Tax Research Network: Click on Federal Tax tab. Choose Standard Federal Tax Reporter or Internal Revenue Code and do a Citation Search (IRC #). Or browse.
Regulations [ADMINISTRATIVE LAW 1]  
cited by section number: (e.g.: §1.6031-1)		 CCH Internet Tax Research Network: Click on Federal Tax tab. Choose Standard Federal Income Tax Reporter or Federal Tax Regulations and do a Citation search.
Treasury actions: [ADMINISTRATIVE LAW 2]  
cited by type, volume, and page:  
Treasury Decisions (T.D. 94-851, 1994-1 CB 89)  
Revenue Rulings (RevRul 79-288, 1979-2 CB 139)   
Revenue Procedures (RevProc 75-28, 1975-1 CB 68)		 CCH Internet Tax Research Network: Click on Federal Tax tab. Choose Standard Federal Income Tax Reporter and do a Citation Search for the appropriate material. 
or
Internal Revenue Cumulative Bulletin. Ref KF 6282 A2 I495  -The Cumulative Bulletin contains all administrative law except regulations.
US Tax Court Report [CASE LAW 1]  
cited by volume and page (e.g.: 44 TC 515).		 CCH Internet Tax Research Network:Click on Federal Tax tab. Choose Standard Federal Income Tax Reporter or Cases and do a Citation search.  
or
United States Tax Court Reports. Ref KF 6280 A2 T37 - Contains reported decisions of the U.S. Tax Court.
US Tax Court Memo Decisions [CASE LAW 2]  
cited by page year/case: TC Memo. 1996-410  
or publisher set: CCH: 72 TCM 602  
RIA: 1996 RIA TC Memo 96,410 		 CCH Internet Tax Research Network: Click on Federal Tax tab. Choose Standard Federal Income Tax Reporter and do a Citation Search for the appropriate material.  
or
T.C. Memorandum Decisions. Ref KF 6360 A2 U65  
Contains decisions of the U.S. Tax Court not reported elsewhere. 
US Tax Cases. [CASE LAW 3]  
Cited by volume and page (e.g.: 69-1 USTC 9401).  

Contains all federal & state court decisions on federal tax issues except U.S. Tax Court decisions. Cases may often also be found via appropriate court decision set, e.g.: US Reports, Federal Reporter, etc. Ask for assistance.*

 CCH Internet Tax Research Network: Click on Federal Tax tab. Choose Standard Federal Income Tax Reporter or Cases and do a Citation Search for the appropriate material. Includes text of USTC set.  

*For instance, for Wills v Commissioner may be found at 69-1 USTC ¶9401, 411 F.2d 537, or 23 A.F.T.R.2d 1515. Only LexisNexis Academic will give all three citations.


MORE FEDERAL TAX LAW SOURCES 
*  LexisNexis Academic UCSB only!.
Choose Legal Research, then Tax Law. Full-text of a variety of materials, though none as easy to use as CCH.
*  CCH Citator (on CCH Internet Tax Research Network); PH Citator / RIA Citator. [Ref KF 6282.5 P7] 
Citators give the history of a case or ruling (court decisions and Treasury Decisions, Revenue Rulings, and Revenue Procedures) and later cases or rulings which cited the earlier case or ruling. 
*  West's Federal Taxation: Individual Income Taxes [KF 6369 W47] and West's Federal Taxation: Corporations, Partnerships, Estates, and Trusts. [KF 6335 W47]. 
These are single volume guides to federal taxation (textbooks).
*  U.S. Code (IRC in v. 26) 
The U.S. Code may be searched here for free. The Internal Revenue Code is volume 26 of the U.S. Code. 
*  Regulations (v.26 of Code of Federal Regulations) 
The Code of Federal Regulations includes all regulations in force. It may be searched or browsed here for free. IRS regulations are in volume 26. 
*  Recent Internal Revenue Bulletins 
This is the weekly version of the Cumulative Bulletin, which contains Treasury Decisions, Revenue Rulings, and Revenue Procedures. Back to 1995.
*  US Tax Court 
The Tax Court's web site contains regular and memorandum opinions since 1999. 
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CALIFORNIA TAX LAW
* CCH Internet Tax Research Network.UCSB only! 
The STATE section includes the California Tax Reporter, which compiles California state tax law, regulations, and cases.
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TAX FORMS and INSTRUCTIONS
*  IRS Forms and Publications 
Download and print federal tax forms.
*  California Franchise Tax Board 
Download and print state tax forms.
*  State Tax Sites 
Links to other states' tax sites, usually including forms and instructions. Part of  Tax and Accounting Sites Directory. 
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MORE TAX NEWS, INFORMATION
*  Tax and Accounting Sites Directory 
An excellent megasite for tax information on the Internet. 
*  1040.com 
News, information, and links. 
INTERNATIONAL TAXATION
*  TRANSACC: Transnational Accounting. [Ref HF 5626 T72 2001] 
Three-volume set, country by country guide to accounting practices. 
*  The History of Accounting: an International Encyclopedia. 1996. [Ref HF 5605 H573 1996]
Traces history of accounting ideas and practices; similar to Accounting Thesaurus below. 
*  International Tax 
Links to various international and country specific tax information. Part of  Tax and Accounting Sites Directory. 
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Last Updated: 11/17/08 03:39:01