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Introduction

This guide is about federal tax research and focuses on U.S. transactions and law.

For help researching related topics, please see the following Georgetown Law Library research guides:

Estate Planning Research Guide
by Richard Mobley Last Updated May 2, 2025 506 views this year
International and Foreign Tax Law Research Guide
by Charles Bjork Last Updated Feb 20, 2025 2244 views this year
Tax Policy Research Guide
by Rachel Jorgensen Last Updated Apr 22, 2025 772 views this year
Tax Research - State and Local Guide
by Daniel Donahue Last Updated Sep 26, 2024 425 views this year

Tariffs

A tariff is defined as "a schedule or system of duties imposed by a government on imported or exported goods. In the United States, tariffs are imposed on imported goods only." (Tariff, Blacks Law Dictionary, 12th ed. 2024). This makes tariffs a tax. Consumers pay for the tariffs on purchased goods.

If you are searching for information about tariffs, please see either our International Trade Law Research Guide, our Customs Law Research Guide, the section on Presidential Proclamations in the Presidential Documents Research Guide, or our guide to International Trade Treatises.

There are plenty of tariff trackers available on the web at this time. As an example, please see either the Trump 2.0 Tariff Tracker compiled by Reed Smith or the Tariff Tracker by the Global Business Alliance.

Bloomberg Law: Tax
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Lexis Tax
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Tax Notes
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VitalLaw (formerly Cheetah)
Offers primary sources, treatises and explanations, practice tools, and other content from Wolters Kluwer pertaining to various practice areas including bankruptcy, intellectual property, labor and employment law, securities, and tax.