1. 1 Chapter 6 Copyright ©2006 Thomson South-Western, Mason, Ohio William A. Raabe, Gerald E. Whittenburg, & Debra L. Sanders Tax Services and Periodicals

2. 2 Annotated Tax Services Sometimes called “Compilations” Organized by Code section Contain –The editor’s explanation of the Code section –Recent committee reports –Treasury Regulations –Annotations of related court cases & administrative rulings

3. 3 Topical Tax Services Organized by subject matter –Integrates Code & primary sources with the secondary sources & editorial commentary Topics covered, type & depth of analysis vary by service Variety of indexes & finding tables

4. 4 Electronic Tax Services The tax services on the internet update the material daily or continuously The subscription services (i.e., RIA, CCH, BNA, etc.) are more comprehensive The free internet services provide only basic research ability

5. 5 Approaching the Research Problem Formulate the question Other issues will likely be identified during the research process The initial questions may change and new questions formed Choose relevant key words to begin the search in the tax services Judgment is required in most tax decisions because the law is often imprecise

6. 6 Approaching the Research Problem Read the primary documents which are the authoritative sources –Do not rely solely on the annotations (summaries) to form a decision Annotations are the editors’ explanations Annotations cannot be cited, only the primary (original) sources can be cited in tax research

7. 7 Accessing Electronic Tax Information Understand which database should be used and how to enter keywords or terms Present search results in order of relevance or by database sources Begin with editorial material if unfamiliar with topic –Usually has hyperlinks to primary authority Identify relevant authority Check authority with citator Carefully read and evaluate authority Ascertain optimum treatment for item in question

8. 8 RIA Checkpoint Internet tax service –Full range of products (databases) available All primary authority (Code, Regs, Cases, etc.) Federal Tax Coordinator 2d United States Tax Reports Citator 2nd Series WG&L journals and textbooks IRS publications

9. 9 RIA Checkpoint Opening Screen

10. 10 RIA Checkpoint Be sure to limit the search only to those databases pertinent to the research question –If not limited, too many irrelevant documents may be retrieved Three ways to initiate a search: –Keyword search –Cite search –Contents search

11. 11 RIA - Keyword Search Three steps: 1. Enter your keywords in the search box 2. Select one or more databases 3. Click “Search” Be sure to identify the “best” keywords –This comes with experience Try to limit the retrieved documents to those relevant to your tax question by: Refining the search keywords and terms used Selecting more databases Unselecting databases no longer relevant Using additional search options (see next slide)

12. 12 RIA - Keyword Search: Search Options Boolean Connectors –Use to select the order of the keywords –Search for phrases –Set proximity searching –See next slide for RIA’s Boolean connectors Thesaurus can be applied to key words Can choose from recent key word searches Date restrictions can be applied

13. 13 RIA Checkpoint Boolean Connectors

14. 14 RIA - Contents Search Use computerized tax services same way as published (paper) services Two Methods: 1. Table of contents search Similar to scanning binders of published services 2. Index search Alphabetical search by topic

15. 15 RIA - Contents Search Table of Contents (TOC) Search –Click on the TOC –Click on the relevant topic –Keep clicking to “drill down” through the TOC to find a document –Very effective if the researcher knows where the relevant material can be found –A keyword search can easily be performed –See a TOC example on next slide

16. 16 RIA Checkpoint Federal Tax Coordinator 2 nd Table of Contents

17. 17 RIA - Contents Search Index search –Federal Indexes contains an index for each database: Federal Tax Coordinator 2d Topic Index Code Arranged Annotations & Explanations (USTR) Topic Index RIA’s Federal Tax Handbook Topic Index Return Guide Indexes Current Code Topic Index Final & Temporary Regulations Topic Index Proposed Regulations Topic Index –May also perform a keyword search on indexes Similar to TOC keyword search, but restricted to the index entries

18. 18 RIA - Cite search Citation Search can be used if you know the document needed Types of Documents Available in Cite Search: –Code & Regulations –Code History –Cases (AFTR 2d, TC, TC Memo, etc.) –Revenue Rulings, Private Letter Rulings, IRB –IRS Publications, Circular 230 –Revenue Procedures, AOD’s, TAM’s –Others

19. 19 RIA - Cite search Code Search –Enter Code section number –Leads to the actual Code section –Which contains leads to: Explanations & annotations Links to FTC topics Regulations & committee reports Code History WG&L treatises

20. 20 RIA - Cite search Case Search –Name of the case –The case’s citation Enter the citation in the templates provided –Links to editorial material appear Neither the Cite nor Code search will likely pull up ALL relevant documents related to an issue

21. 21 CCH Tax Research NetWork Internet tax service –Similar to RIA with a full range of products available including: Research Consultant (topical service ) Standard Federal Tax Service (annotated service) and Master Tax Guide Searches available: –Keyword search –Cite and contents search

22. 22 CCH Tax Research Network Federal Opening Screen

23. 23 CCH Search Options Keyword search –Allows search by all terms (default), any term, exact phrase, Boolean connectors, dates –Documents retrieved: Are sorted by relevance (default) Researcher may select other sorting methods –Thesaurus applied to key words (default)

24. 24 CCH Search Options Cite and Contents Search –Citation search May use Code section or other primary source citations such as cases, rulings, regs, etc. –Cannot cite search by case name Results link to editorial material –Table of Contents Search “Drill down” is similar to RIA –Index Search Topical index database contains an index for several databases

25. 25 Tax Periodicals Tax articles are very useful to –Learn new approaches to a tax problem –Look for guidance in solving complex tax problems –Read about new tax law Well-written articles cite the original tax sources a tax researcher can use

26. 26 Tax Periodicals Citing articles in professional tax research is limited to two situations: (1) if the researcher is referring to the author’s analysis and conclusions as stated in an article; or (2) if the researcher cannot find any controlling primary sources of law and a secondary source addresses the issues. Tax articles are now being cited more frequently in case opinions than in the past.

27. 27 Tax Periodicals: Citation Standard form to cite a printed tax article: Acceptable form of citing an internet tax article:

28. 28 Tax Periodicals Types of Periodicals –Annual proceedings from conferences –Scholarly reviews: Law reviews Academic journals –Professional journals –Newsletters

29. 29 Tax Periodicals Selected Tax Newsletters