Minnesota State Law Library

Ask a Law Librarian
Home Research Legal Topics Skills Center Services About Us

Legal Topics: Income Taxes

Statutes and more: (Additional statutes, regulations & opinions may apply to your specific situation.)

  • Constitution of the United States, 16th Amendment
  • United States Code, Title 26, Internal Revenue
  • Code of Federal Regulations, Title 26, Internal Revenue
  • Internal Revenue Bulletins
  • IRS Written Determinations
  • United States Tax Court
  • Minnesota Statutes, index topic Income and Franchise Taxes.

    • Resources, Federal:

  • Forms and Publications, from the IRS.
  • Tax Fraud Alerts, from the IRS.
  • Tax Information For Businesses , from the IRS.
  • Tax Information for Individuals, from the IRS.
  • The Truth About Frivolous Tax Arguments, from the IRS.
  • Understanding IRS Guidance - A Brief Primer, from the IRS.

    • Resources, General:

  • Income Tax, from Wex, LII's community-built, freely available legal dictionary and legal encyclopedia.
  • Tax Center, from Nolo.

    • Resources, Minnesota:

  • Publications, from the Minnesota Department of Revenue.
  • Businesses, includes forms, from the Minnesota Department of Revenue.
  • Individual Income Tax, includes forms, from the Minnesota Department of Revenue.
  • Revenue Notices, from the Minnesota Department of Revenue.
  • Taxpayer Rights Advocate, from the Minnesota Department of Revenue.

    • DISCLAIMER:  As librarians and not lawyers, we can suggest resources but cannot give legal advice (such as which form to file), or legal opinions, (such as how a statute might apply to particular facts.)  To do so could be considered the unauthorized practice of law.  Even though we try to suggest materials that will be of help, further research is usually required to find a complete and correct answer.  For many questions, the best answer may be to consult an attorney.  For links to resources on finding an attorney, see http://www.lawlibrary.state.mn.us/selfhelp.html#atty.

    Back to Legal Topics A to Z

    Minnesota State Law Library: Legal Topics: Income Taxes
    http://www.lawlibrary.state.mn.us/incometax.html

    Last updated on May 8, 2012.
    Links checked on July 18, 2011.

    Please send suggestions to the Web Manager.