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Legal Topics: Income Taxes

Statutes and more: (Additional statutes, regulations & opinions may apply to your specific situation.)

  • Constitution of the United States, 16th Amendment
  • United States Code, Title 26, Internal Revenue
  • Code of Federal Regulations, Title 26, Internal Revenue
  • Internal Revenue Bulletins
  • IRS Written Determinations
  • United States Tax Court
  • Minnesota Statutes, index topic Income and Franchise Taxes.
  • Resources, Federal:

  • The Federal Child Tax Credit , from the Research Department, Minnesota House of Representatives.
  • Forms and Publications, from the IRS.
  • Tax Fraud Alerts, from the IRS.
  • Tax Information For Businesses , from the IRS.
  • Tax Information for Individuals, from the IRS.
  • The Truth About Frivolous Tax Arguments, from the IRS.
  • Understanding IRS Guidance - A Brief Primer, from the IRS.
  • Resources, General:

  • Income Tax, from Wex, the Legal Encyclopedia of the Legal Information Institute at Cornell.
  • Taxes, from Nolo.
  • Resources, Minnesota:

  • Businesses, includes forms, from the Minnesota Department of Revenue.
  • Income Tax Terms: Deductions and Credits, , from the Research Department, Minnesota House of Representatives.
  • Individual Income Tax, includes forms, from the Minnesota Department of Revenue.
  • The K-12 Education Deduction and Credit: An Overview , from the Research Department, Minnesota House of Representatives.
  • Military Pay under Minnesota's Individual Income Tax , from the Research Department, Minnesota House of Representatives.
  • The Minnesota and Federal Dependent Care Tax Credits: An Overview , from the Research Department, Minnesota House of Representatives.
  • Minnesota Individual Alternative Minimum Tax, , from the Research Department, Minnesota House of Representatives.
  • Penalties for Underreporting Minnesota Individual Income Tax, , from the Research Department, Minnesota House of Representatives.
  • Revenue Notices, from the Minnesota Department of Revenue.
  • Taxpayer Rights Advocate, from the Minnesota Department of Revenue.

  • DISCLAIMER:  As librarians and not lawyers, we can suggest resources but cannot give legal advice (such as which form to file), or legal opinions, (such as how a statute might apply to particular facts.)  To do so could be considered the unauthorized practice of law.  Even though we try to suggest materials that will be of help, further research is usually required to find a complete and correct answer.  For many questions, the best answer may be to consult an attorney.  For links to resources on finding an attorney, see http://www.lawlibrary.state.mn.us/selfhelp.html#atty.


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    Minnesota State Law Library: Legal Topics: Income Taxes
    http://www.lawlibrary.state.mn.us/incometax.html

    Last updated on September 5, 2014.
    Links checked on July 12, 2012.

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