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Innovation Clinic Research Guide

This guide is intended for students enrolled in the Law School's Innovation Clinic.

Key Features of Tax Advising for Business Clients

  • Startup companies, and all businesses in general, typically have to comply with federal tax law and state tax law (for each state the company operates in).
  • The main primary sources of tax law are: Internal Revenue Code (I.R.C.), Treasury Regulations, case law interpreting statutes and regulations (typically from the Tax Court although the federal district court, appellate court, and Supreme Court also issue tax rulings), and state tax laws
  • The administrative agencies that enforce tax law, Internal Revenue Service (IRS) and (in Illinois) the Illinois Department of Revenue, also typically issue decisions, the agency's interpretation of the law, and guidance for taxpayers.
  • Pro Tip: The tax information published by government agencies are designed to provide an overview for lay people, which typically includes filing requirements and deadlines, while sources like Practical Law, IICLE, and Bloomberg will provide more of the underlying authority for these rules. For legal research purposes, you need to understand the underlying authority, so if you start with a government source make sure to follow up your research with a secondary source like Practical Law, IICLE, and Bloomberg.

General Resources

These resources are a good place to start for students who have no idea about the tax concerns of small businesses. While these sources are a good place to start, follow up this research with other sources.

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