Federal Tax Law Research: Updating and Validating the IRC
Updating and Validating Statutes
Regardless of what source you use to locate a section of the IRC, you should always update and validate that section. For information on how to update and validate an IRC section, click here to access the "Researching Federal & State Statutes" guide, which contains a section on Updating Statutes and on Validating Statutes with Shepard's (on Lexis) and KeyCite (on Westlaw). In Shepard's you must use the United States Code citation to validate a section of the IRC. In KeyCite, however, you can validate an IRC section with either the IRC citation or the United States Code citation.