"The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration."
- 16th Amendment of the U.S. Constitution

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General Tax Links

Internal Revenue Service: http://www.irs.gov/ 

U.S. Tax Court: http://www.ustaxcourt.gov

New Jersey Division of Taxation: http://www.state.nj.us/treasury/taxation/

ABA Section of Taxation: http://www.abanet.org/tax/home.html 

Tax Prof Blog:  http://taxprof.typepad.com/taxprof_blog/abouttaxprof.html

Associations

American Institute of Certified Public Accountants - "The American Institute of Certified Public Accountants is the national, professional organization for all Certified Public Accountants."
http://www.aicpa.org/index.htm 

Federation of Tax Administrators -  Organized in 1937 "to improve the quality of state tax administration by providing services to state tax authorities and administrators." 
http://www.taxadmin.org/ 

National Association of Tax Practitioners - "NATP was formed to serve professionals who work in all areas of tax practice.  Members include individual practitioners, enrolled agents, accountants, CPAs, attorneys, and financial planners." http://www.natptax.com/ 

National Association of Computerized Tax Processors - An "association that represents tax processing software and hardware developers, electronic filing processors, tax form publishers, and tax processing service bureaus."
http://www.nactp.org/ 

National Association of Enrolled Agents - "[A] national association of over 11,000 independent, licensed tax professionals called Enrolled Agents."
http://www.naea.org/ 

 

Research

Duke University Federal Tax Research Guide: http://www.law.duke.edu/lib/researchguides/fedtax.html