Accounting and Taxation

This guide will help you locate materials on accounting and tax research. It lists the major resources such as online databases, internet resources, and reference materials found in the Auraria Library. Below you will find the resources that can be accessed from inside the building or from your home computer.

Sources in Accounting and Taxation

Once you have decided on your topic, you may want to find an overview or a definition of your topic. A good place to start your research is with the help of subject encyclopedias, handbooks, dictionaries and specific standards in accounting and taxation.

Accounting and Taxation Standard Resources

• Accountants' Handbook. New York: John Wiley.D.R. Carmichael, Steven B. Lilien, Martin Mellman. Vocabulary and explanations of the basic principles of accounting. REF HF5621 .A22
• Accounting Standards. Original Pronouncements. New York, NY: McGraw-Hill, 1982- Financial Accounting Standards Board. Stanford, CT: The Board .
  Contains all FASB and AICPA pronouncements. REF HF5616.U5 F537
• AICPA Professional Standards. Chicago, IL: American Institute of Certified Public Accountants. Commerce Clearing House. Codification of statements on standards for accounting and review services and codification of statements on auditing standards. REF HF5667 .A37
  American Federal Tax Reports (AFTR). New York, NY: Research Institute of America (RIA) Contains District Court, Claims Court, Circuit Court, and Supreme Court cases (but not Tax Court decisions). REF KF 6280 A215
• The Complete Internal Revenue Code. New York, NY: Research Institute of America. The Internal Revenue Code constitutes the basis for all tax law and is considered the primary authority for tax researchers. This book is indexed by subject but is divided up by internal revenue code. The Internal Revenue Code is not written in layperson's terminology, it is law. The Internal Revenue Code is part of the United States Code, which is a codification of all of the federal laws of the United States. REF KF 6528 A2.
• Cumulative Bulletin (CB). Washington, DC: Internal Revenue Service. Consolidates the material that was first published in the Internal Revenue Bulletin, in a hardbound volume cumulated semiannually. REF KF 6301 A 553
• Federal Tax Coordinator 2d. New York, NY: Research Institute of America. A full tax service complete with the Internal Revenue Bulletin. REF KF 6285 R 472
• GAAP Guide. San Diego : Harcourt Brace Professional Pub, 1994.General accepted accounting principles. REF HF5601 .M56
• Handbook of Accounting and Auditing. Boston, MA : Warren, Gorham & Lamont, 1996 The role of financial information, basic financial statements, financial disclosure, and auditing standards and reporting are all discussed in this comprehensive handbook. REF HF5635 .H22
• Standard Federal Tax Reporter. Chicago, IL: Commerce Clearing House (CCH). This tax service contains twenty-two loose leaf volumes updated weekly. Find the volume labeled INDEX and look up the paragraph number for your topic. The spine of each volume tells you which paragraph numbers and which Internal Revenue Code sections are contained inside. REF KF 6285 C 55
• Tax Court Memorandum Decisions (TCM). New York, NY: Commerce Clearing House (CCH).Contain the memorandum decisions, supposedly having less precedent value than regular decisions, of the Tax Court. A regular decision generally involves a new or unusual point of law. REF KF 6280 A 24 Vol. 20 -
• United States Supreme Court Reports Lawyers' Edition (L.Ed). Rochester, NY: Lawyers Cooperative Publishing. Contains tax cases from the highest federal appellate court. Hears about twelve tax cases per year Approves a writ of certiorari for the cases it hears. REF KF 101 U52 2d Vol. 1
• United States Tax Cases (USTC). NewYork, NY.: Commerce Clearing House (CCH). Contains the same cases as AFTR.
  REF KF 6280 A215
• United States Tax Reporter. New York, NY: Research Institute of America (RIA). Another tax service. Find the volume labeled Income Taxes Index to find information by subject. The essential parts of this service are Code section, Revenue Rulings, and cites to court cases. REF KF 6285 P662

Internet Resources

Academy of Accounting Historians At this site you'll find information about the Academy of Accounting Association and numerous links to sites related to the history of the accounting profession. 

American Accounting Association Information about the American Accounting Association; geared to those interested in accounting education and research. 

American Institute of Certified Public Accountants (AICPA) Features access to news alerts, many full-text tax publications, videos, information for accounting educators and students, and links to a wide variety of accounting-related sites. 

Colorado Society of CPA's Talks about the Colorado Society of CPA's, offers employment tips, and supplies links to tax sites on the Web. 

CPAFirms.com Use this directory to locate CPA firms worldwide. Similar directory: Accountant Finder. 

Financial Accounting Standards Board (FASB) The FASB homepage includes press releases, summaries and status of all FASB Statements, and recent FASB Exposure Drafts.

Find Law Extensive legal site for tax information.

Institute of Management Accountants Pro2Net (formerly Accounting Net) Leads to accounting news articles, job hunting assistance, accounting products and services, accounting associations, societies, boards, and state and federal government sites.

National Association for Enrolled Agents  NAEA is a national association of over 10,000 independent, licensed tax professionals called Enrolled Agents (EA). The association is dedicated to helping its members maintain the highest level of knowledge, skills and professionalism in all areas of taxation.

Tax and Accounting Sites Directory A terrific meta directory to US and international tax and accounting sites, including pages with forms, publications, software, law, policy and organizations. 

Taxline: Your Online Source for Revenue Rulings Rulings from 1954 to the present.

U.S. Tax Code. Available on: Tax Code Online

Tax Topics - Tax Resources on the web

Book Catalogs

Use Skyline Auraria's Online Catalog to lcate materials Auraria Library owns.

If you cannot locate materials within Skyline, use Colorado's union catalog Prospector from

If you are still having difficulty locating items for your research, use WorldCat to request books, dissertations, videorecordings and other materials.

Glossary

Federal Court Cases: Finding guide for Auraria Library