Federal

• U.S. Constitution, Article I, Section 8 – Congressional Power to Tax
• 16^th Amendment
• 26 U.S.C. – Internal Revenue Code
• Title 26 C.F.R.
• U.S. Supreme Court:

• Historic Tax Decisions
• Recent Income Tax Decisions

• U.S. Circuit Courts of Appeals:  Recent Income Tax Cases
• U.S. Tax Court:  Decisions (Jan. 1999 – present)
• Treasury Department Office of Tax Policy
• Internal Revenue Service
• Internal Revenue Bulletin (PDF)
• U.S. Senate Finance Committee
• U.S. House of Representatives Committee on Ways and Means
• Joint Committee on Taxation

New York State

• Tax Law
• NY Court of Appeals Decisions
• New York State Department of Taxation and Finance
• New York State Division of Tax Appeals and Tax Appeals Tribunal
• New York Current Year Tax Forms

New York City

• New York City Department of Finance
• City of New York Tax Commission

Other Useful Links

• New York State Assembly
• New York Senate Home Page
• Federation of Tax Administrators
• New York State Society of CPAs