Research Process > Tax Services

Tax Journals:

Tax periodicals contain a variety of articles and news briefs that should keep readers relatively up-to-date on new developments in one or more area of the tax law. These articles might provide, for example, an in-depth review of a recently decided court case. Tax periodicals can be categorized according to the depth of the coverage of their articles. From the most extensive coverage to the least, they are as follows:

Annual Proceedings - A number of annual gatherings of tax practitioners are conducted every year. Typically, the authors of the papers that are presented at the conference allow their works to be published by the sponsoring agency as proceedings of the meeting for distribution. Most of these papers exhibit considerable depth of coverage and practical insight by the authors, and they can be a valuable resource for your tax research.

Scholarly Reviews - Several law and business schools, or their organizations, publish scholarly journals. Many scholarly tax articles follow an introduction to the author's chosen topic with a brief history of the law that is the subject of the review. The authors then present an analysis of the prevailing status of the selected area of the law, typically concentrating upon a current case or recently issued regulation. 

Professional Journals - Most of the major tax journals are published monthly. Accordingly, the articles tend to be explanations of new legislation or practical reviews of existing law. Most of the articles include hypothetical examples or relevant transactions. Any major change in the tax law, or an important Supreme Court tax opinion will spawn numerous articles in the various periodicals, on the same or similar topics.

Weekly Newsletters - The major tax services also include a tax newsletter as part of their services. Most of these newsletters are published weekly. They are designed to provide you with a capsule summary of the tax law modifications and a reference to the paragraphs in the compilation materials that contain a more detailed analysis. 

Other Sources

National Woodlands Magazine, published quarterly by the National Woodland Owners Association, has a timber tax column in each issue authored by William Siegel. The Magazine also provides tax legislative updates. The address is 374 Maple Ave. E., Suite 310, Vienna, VA. 22180-4751. 

Forest Farmer Magazine, published by the Forest Farmers Association, is published six times per year. The Nov/Dec issue is devoted primarily to timber tax developments. All issues provide legislative updates. The address is P.O. Box 95385, 4 Executive Park East, N.E., Atlanta, GA. 30347. 

The Tree Farmer Magazine, published by the American Forest Foundation, includes regular updates of tax developments and in-depth discussions of relevant topics on a periodic basis. The address is Suite 780, 1111 19th Street NW, Washington, D.C. 20036. 

The Natural Resources Tax Review is published monthly by Tax Analysts. It covers tax and accounting issues affecting natural resources, including timber. The full text of the documents such as court decisions, IRS rulings, and State administrative documents are provided, as are in-depth analytical articles on current issues. The address is Tax Analysts, 6830 North Fairfax Drive, Arlington, VA. 22213.