From the Editor...Welcome to the JURIST Tax Law Guide. The Internet truly has revolutionized tax research. Prior to just a few years ago, most of the material in this Guide was accessible only at great expense through various private publishers of tax information. As a result, tax research at the highest levels was available only through a select few large law and accounting firms with the resources to maintain a comprehensive tax library. The Internet has brought these tax resources within reach of all diligent tax researchers.
Our goal with this Subject Guide is to construct the best tax portal through which interested students, professors, lawyers, judges, accountants, and other professionals with an interest in tax law can conduct their tax research. We welcome suggestions for expanding or correcting this Guide. Please contact the editor at Paul.Caron@law.uc.edu.
Paul L. Caron is Associate Dean for Faculty Research and Charles Hartsock Professor of Law at the University of Cincinnati College of Law. Since entering law teaching in 1990, Dean Caron has written five books and over a dozen articles on various tax law subjects. He is a co-author of Federal Wealth Transfer Taxation (Foundation, 1999) (with Paul McDaniel and Jim Repetti). Dean Caron is a leader in the law school "e-tax" movement, serving as co-editor (with Joe Bankman) of Tax Law and Policy, the leading electronic tax journal, and as owner and moderator of TAXPROF, the e-mail discussion group of over 200 tax law professors.