They contain analytical summaries combined with the full text of all important legislative, regulatory, judicial, and policy documents regarding U.S. federal and state taxation respectively.
All information is updated daily, each business day of the year.
Both files provide the most current documents in any specific area of tax law indexed with a controlled list of document types. The news stories contained in both files are written by tax attorneys, tax accountants, public finance economists, and journalists on the staff of Tax Analysts. Most documents from the U.S. and state governments appear online within 24 hours of their release. Beginning with February 2000, File 790 includes also a weekly overview of significant court filings, including court petitions, complaints, and briefs, and the full text of carefully selected filings received during the prior week. Two related files, Worldwide Tax Daily , File 792, and Court Filings , File 793, are also available.