The Journal of Taxation is a monthly journal specifically for tax lawyers and CPA’s.  Issues dating from 1973 to 1993 can be found in the Steely Library on the 4th floor.  The call number for these issues is K10 PER/MIC.097.  The Journal is in three forms in the Steely Library, issues from 1973 to 1978 are bound, issues from 1979 to 1984 are on microfilm, and issues from 1985 to are on microfiche.  Articles dating from 1992 to the present are available in the Chase Law Library; the call number for these is K10.097.  The Journal of Taxation is also available on the Internet, with purchase of a subscription, at the website http://www.riahome.com/estore/detail.asp?ID=JTAX.  The website has issues dating from 1991 to the present.

The Journal of Taxation provides valuable tax information for businesses and individuals.  The Journal examines tax rulings, particularly recent rulings, tax law changes, and provides analysis of current tax laws.  The focus of the Journal is federal tax, but there are also articles regarding international, state and local tax.  It also provides analysis of recent letter rulings and provides “Shop Talk,” a collection of articles contributed by readers.  Articles appearing in the August 2001 edition include: “Estate Planning Changes in the 2001 Tax Act – More Than You Can Count On” by Jonathan G. Blattmachr and Lauren Y. Detzel, and “A Lesson in Doing it the Hard Way: On Remand, Tax Court Finds for Taxpayer in INTERHOTEL” by Richard M. Lipton.  Recent letter rulings covered in the August issue include Tax consequences of converting stock and a Section 121 ruling.  Topics of “Shop Talk” include partnership anti-abuse rules and California’s LLC franchise tax.

The Journal is a good research tool for all accountants in any tax field.  It provides up to date information in a wide range of tax topics, including corporations, partnerships, shareholders, estate/gift taxes, exemptions, fraud, legislation and personal tax.