Tax Research - Federal Guide

The following treatises cover the wide range of federal taxation, including individual, estate, corporate, and partnership taxation, and inbound and outbound transactions. This section covers general treatises -- down below, there are specialized tax treatises listed for perusal.

A comprehensive practitioner-focused collection of "portfolios" on a wide variety of tax issues. These portfolios are similar to treatises. They are in-depth analyses of applicable law, practice documents, and sample forms in specific areas of tax law. As of 2024, there are nearly 600 portfolios available - covering federal, state, and foreign taxes (for larger economies). You may access this through Bloomberg electronically, as described below, or physically in our library. Note, the index is not current in print for the BNA portfolios, but it is still maintained electronically by Bloomberg indexers. 

1. Log on to Bloomberg Law: Tax. (From Bloomberg Law, go to Browse All Content, choose Practice Centers, and then select Tax.) 
2. Browse or search for a portfolio, or find it by number/name or by index.
   • Browse. Select the appropriate series from the list of BNA Portfolios under Expert Analysis. Browse the contents of a portfolio by expanding or collapsing individual sections. To view all segments within a section, click the Expand Next Level button to the right of that section.
   • Search. Select the appropriate series from the list of BNA Portfolios under Expert Analysis. Enter keywords and run your search in the bar at the top of the page. To search a specific section only, check the box to the left of that section and then enter your search in the bar at the top of the page.
   • Find by Number/Name. Use the Go To Portfolio by Number/Name search box to retrieve a known portfolio. (For example, to locate No. 818-3rd on Section 2035 Transfers in the Estates, Gifts & Trusts series, begin typing 818 or Section 2035 Transfers and then select Portfolio 818-3rd: Section 2035 Transfers from the autocomplete suggestion list.)
   • Find by Index. An index is a list of information organized typically in alphabetical order that is designed to allow someone to understand what information is contained in a resource and how to find it. Information can be listed in multiple spots under different synonyms. There are two indexes available for use with BNA Portfolios: Topic and Internal Revenue Code (IRC) Section. Use the topical index to locate relevant portfolios about a specific topic. If you are working with a specific code section, use the IRC index to find portfolios relevant to that code section.
3. ​Print/download a single document or multiple documents.​
   • Single Document. Print or download a portfolio segment that you are viewing by clicking the Quick Print option or Print/Download option on the top left. Print or download a portfolio segment from the Table of Contents by checking the box next to the desired segment, and then clicking the icon for Document Tools and selecting the Print/Download option.
   • Multiple Documents. Select the appropriate series from the list of BNA Portfolios under Expert Analysis. Check the box next to each desired segment, and then click the magnifying glass to the right of the search bar. Check the box next to each desired document or next to the Select All option. Click the Print/Download  option at the top.