Secondary sources of tax law can be resources such as “treatises, legal encyclopedias, journal articles, American Law Report (ALR) annotations, and looseleaf services” (Yale University, 2015, para. 5-7). Treatises are works that focus on particular areas of law. Furthermore, treatises usually refer to cases and statutes of a particular area of ​​law (Yale University, 2015). Legal encyclopedias are excellent sources of information that provide high-level information for a particular jurisdiction (Yale University, 2015). An example of a legal encyclopedia would be the “Corpus Juris Secundum” (Yale University, 2015, par. 4). Newspaper or periodical articles are found in law journals that may focus on specific legal issues. Legal periodicals can be found in indexes such as “the Index to Legal Periodicals” (Yale University, 2015, para. 3). The American Law Report annotations can provide good information focused on narrow areas of the law (Yale University, 2015). The ALR Index is a great tool for finding specific law topics. Furthermore, there are other secondary sources of tax law, which are provided by loose-leaf services. The looseleaf services will contain specific “judicial decisions, comments, or administrative regulations” (Yale University, 2015, para. 7). Today most secondary sources can be found on the Internet. Internet databases compile these documents and