Restatements of the Law attempt to organize and codify the common law of the U.S. They are published by the American Law Institute, whose members include scholars, judges, and practitioners. Restatements provide black-letter rules, comments, illustrations, and reporter's notes. Areas of law covered by Restatements include Agency, Conflict of Laws, Contracts, Employment Law, Foreign Relations Law of the U.S., Judgments, Law Governing Lawyers, Property, Restitution, Security, Suretyship and Guaranty, Torts, Trusts, Unfair Competition, U.S. Law of International Commercial Arbitration.
They are the most persuasive secondary source because they can become binding law if adopted by a jurisdiction. The main volumes contain statements of the common law rules, whereas the appendices contain lists by jurisdiction of cases applying the corresponding rule.