How do I use the Federal Tax Research Library?

There are multiple ways to utilize the Federal Tax Research Library.

• Find by Citation
• Research an Issue

See below for step by step instructions on how to navigate the Federal Tax Research Library via "Find by Citation" direct search or using the "Research an Issue" keyword search.

Helpful Shortcut Menu

Click a topic in the list below to jump to that topic directly.

• How to Find by Citation
  
  • Final and Temporary Regulations
  • IRC Code & Regulations
  • Court Cases
  • and more primary law documents...

• How to use the Research an Issue keyword search
  • Enter keyword or phrase
  • Choose filters to refine search results
    • Document Types
    • Tax Topic
    • Code Section
    • Date Range
• How to Search Archives

• How to navigate a document
  
  • Document Classification

• • Headline
  • Summary
  • Links to other documents

FIND BY CITATION

Finding documents is easy. You can click on any type of document that you wish and then input the name/number of the document that you need. You can see some examples in the following screenshots.

Next, click on the Document Type you wish to view. For this example, let's choose Final and Temporary Regulations.

Now type in the name/number of the regulation you wish to view. The list of results will dynamically update to match the name/number of the document you're seeking.

You can do the same thing for any other document type. Let's see another example using court cases.

Select Tax Court from the list of courts.

Type in the citation and pick a case from the list.  If you don't know the citation or case number, use the Party Name search (example below).

You can apply this approach to navigate and search for specific documents within NovaTax. If you are uncertain about which document you require, you can utilize the Research an Issue feature. By conducting a keyword search, you can compile a comprehensive list of related documents that pertain to the specific topic or issue you are interested in learning about.

RESEARCH AN ISSUE

NovaTax uses an advanced artificial intelligence engine for its keyword searching, ensuring you receive accurate answers to your keywords, phrases and tax topics.

To conduct a keyword search in the Federal Tax Research Library, simply click on "Research an Issue" and enter your keyword or phrase into the text box.

Then, press Enter or click the magnifying glass to initiate the search.

You can utilize various filters in the Federal Tax Research Library to refine your search results. These filters include Document Type, Tax Topic, Code Section, and Date Range. Below, you will find examples of how to apply each filter to enhance your search.

Selecting a Document Type will narrow down your search results to documents that specifically align with your chosen criteria. You can choose multiple types.

Selecting a Tax Topic will narrow down your search results to documents that specifically align with your chosen criteria. You can choose multiple types.

To narrow down the search results and refine the list of documents shown, you can enter the specific Code Section you are interested in using. You have the option to select multiple code sections. Simply type in the code section, check the corresponding checkbox, and repeat the process for any additional code sections you want to include until you are satisfied with the results.

You have the option to narrow down your search results by utilizing the Date Range function. This feature allows you to select your desired start and end dates from the dynamic calendar. Simply click on the dates that correspond to your search criteria to refine your results.

SEARCH ARCHIVES

You can access archived documents in NovaTax that date back up to 5 years. Follow these instructions to find archived documents.

In the Find by Citation tab, choose Archives.

Enter the desired year, document type, and, if necessary, the code section number that you are searching for.

HOW TO NAVIGATE A DOCUMENT

Navigating through your NovaTax documents is made effortless with our Document Classification feature.

The Document Classification panel provides essential information:

• Related Tax Topics
• Associated Code Sections

Moreover, documents include a headline, a summary and convenient links to other relevant code sections and primary law documents, ensuring a seamless research experience.

If you need assistance, you can submit a Support Request ticket by filling out this form.