Loose-leaf services and their equivalent databases are convenient because they provide the full-text of both secondary materials (the services' "explanations") and primary materials (statutes, regulations, and cases) together in one place. The following services provide such materials in the area of estate and gift tax.
- Federal Estate and Gift Tax Reporter (1983 - 2008; library cancelled updates in 2008); More recent material available on VitalLaw.
- Contains the full text of the Internal Revenue Code and IRS regulations and releases on federal estate, gift, and generation-skipping taxes. Organized by IRC section and annotated.
- Also provides editorial explanations of the law
- Estate Planning and Taxation Coordinator.
- Contains the full text of the Internal Revenue Code and IRS regulations related to federal estate, gift, and generation-skipping taxes.
- Also provides editorial explanations of the law, checklists, and planning guides. Includes explanation of state-tax considerations.
- Organized by topic.
- Not available electronically.
- United States Tax Reporter, (Library cancelled print updates in 2014).
- Provides the full text of the Internal Revenue Code and IRS regulations and releases on all areas of federal taxation, including estates and gifts. Also provides case annotations and editorial explanations of the law.
- Organized by IRC section.
- Also available electronically through Checkpoint (select under Editorial Material)
