Skip to content Skip to navigation menu
Your browser is not supported by this site.
Please update to the latest version, or use a different browser for the best experience.
Mertens Law of Federal Income Taxation: Treatise and Rulings

Product details:

Brand: Clark Boardman Callaghan
Copyright: 1997-2023
Service #: 13972646
Sub #: 13972649
Publication Frequency: Varies
Update format: Varies

Can we help?

Contact Us 
Call 1-888-728-7677

Mertens Law of Federal Income Taxation: Treatise and Rulings


Periodically released


Subscription service billed annually

Multi-volume research tool combines three works: Mertens Rulings, Mertens Treatise and Mertens Current Tax Highlights. It provides in-depth analysis of the law of federal income taxation, explaining the intent of Congress in drafting the Code, what the Code means and how the Internal Revenue Service has been interpreting it. The book’s subject orientation rather than code orientation makes for easier understanding. The publication’s indexing system lets researchers look up specific section of code and instantly find every Revenue Ruling or Procedure ever written by the IRS on that section.


  • Full text of Income Tax Revenue Rulings and Revenue Procedures from 1954 forward
  • Extensive analysis
  • Revenue rulings and acquiesced decisions provided at the end of each chapter
  • Includes Cumulative Bulletin Citation for Revenue Rulings and Revenue Procedures, keyed to ruling numbers
  • Monthly updates record recent legislative changes