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Tax Research Databases

Tax Research Databases. Charles Wu Research Librarian for Accounting & Finance Charles.wu@utsa.edu January 2011. Tax Research Guides / Databases . UTSA Library Home Page > Research Guides Accounting > http :// libguides.utsa.edu/accounting > Tab “ Tax Research ”

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Tax Research Databases

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  1. Tax Research Databases Charles Wu Research Librarian for Accounting & Finance Charles.wu@utsa.edu January 2011

  2. Tax Research Guides / Databases • UTSA Library Home Page > Research Guides • Accounting> http://libguides.utsa.edu/accounting> Tab “Tax Research” • ACC 6763: Legal and Tax Strategies of Healthcare Organizations > http://libguides.utsa.edu/ACC_6763 • Database Listing • Three major tax research databases • CCH Tax Research • RIA Checkpoint • LexisNexis (Academic Universe

  3. Tax Research Database Coverage • Primary Source • the original text. Theactual lawitself whetherLegislative, Administrative, or Judicial Tax Law • L>>Internal Revenue Code (IRC) • A >>Federal Tax Regulations, IRS Publications, Letter Ruling • J >>United States Tax Cases (USTC), Tax Court Memoranda (TCM) • Secondary Source • Materials that explain, analyze and interpretprimary authority or sources. Examples are law review articles, encyclopedias of law … • Examples: Publications In LexisNexis - Tax Law • #1 -- 4 > Secondary Source • #10 > Judicial Tax Law • #6 > Legislative • #5 > Administrative

  4. Lexis-Nexis - Academic Universe • Smallest in coverage of sources / publications, compared with the other two databases • How to get in: • Left bar (Left side of your screen) >US Legal>Tax Law >Sources Box(titles of publications covered by Lexis-Nexis – also see the handout) • How to see detailed “Source Info” • click on the blue icon with letter i … E.g.: • How to Use: • And • In the same sentence as • In the same paragraph as • E.g.: installment sales taxable upon receipt

  5. Search Lexis-Nexis

  6. One Platform - Two CCHs • One Platform - IntelliConnect • For two distinct CCH databases: • CCH Internet Tax Research NetWork • CCH Health and Human Resources Internet Research NetWork • Same Platform - IntelliConnect – to search these two distinct databases • The Publications Covered by CCH • How to see the list of the publications in CCH • Click “Browse” > “Titles A to Z” > Click “I”>Internal Revenue Code as of 12/31/99

  7. Known- Items vs. Unknown-Items • When seeking information, two possibilities: • you already have known a specific thing (like a citation of a case), you just need to access to this item. • You don’t know exactly yet which specific titles / cases; you only have your topic interest (keywords) • This determines which one of three searching ways in CCH to be used and most effective for your search >>see three searching ways in CCH

  8. Three Ways to Search CCH

  9. Unknown Items Search • Unknown Items Search • You don’t know precisely where they’ve been published • even don’t care what sources possibly having them • All you need is relevant results -- relevant to your topic / your specific research interest • You know nothing except your topics or interest or keywords about your topic • Significant words in / about your topic • With the help of the Thesaurus (maybe online Thesaurus) to pick up some widely-used terms in your field

  10. CCH: Search “all content” • “all content” box in CCH • Like Google-search-box • searching all in CCH • All == those parts in CCH that the UTSA library has paid / subscribed to • The most powerful, easiest way of search • Example search: • installment sales taxable upon receipt

  11. How “Thesaurus Terms” Work • By default, CCH searches all “Thesaurus Terms”: • 9253 results (as of 8/26/2010) • 3523 Results - if turning off “Thesaurus Terms”   • searching only the words you typed   • Click “Search Options” > >deselect the checkbox “Apply Thesaurus” > > click “Apply Changes” > > now you turn off searching all “Thesaurus Terms”

  12. Why Thesaurus Terms • 9253 results vs. 3523 Results • More related terms, more results • installment sales taxable upon receipt click >Thesaurus Terms • installment sales: • Conditional sales, • installment contracts, • installment obligations, • receipt • earning, profit, revenue

  13. Filter … sort by Document type Source from where Summary Date

  14. An Exact Phrase Search • Comparing two results: • 139335 results limited liability corporations • 1361 results for "limited liability corporations" • Power of quotation marks: • Only retrieve results in which the terms appear as an exact phrase: "limited liability corporations"(three words cannot be separated, and the phrase in the exact order in which they appear.)

  15. Known Items Search • Citations • The fastest way to get to a document when you know its citation is to use the Citations feature • “Citations” search == known items search • E.g.: Reg. Sec. 1.1001-1(a) = Federal Tax Regulations, §1.1001-1. Computation of gain or loss • Click through the tree of citation formats on the left side of your screen using the + and – icons until you reach the desired area.

  16. Search Option: CCH Citations • “By Library” >+Laws, Regulations and Other Primary Sources” > “+Federal Tax Primary Sources” >on the left pane, • Federal Tax > Federal Tax Primary Source > Fed Tax regulations > peel onion …. • But the fastest way to get to this document • in the top search box, simply type: • Reg. Sec. 1.1001-1(a) • First must select “Federal Tax Primary Sources” to make related boxes appear

  17. Fitting category / classification / citation

  18. Citators: Known Items Search • When to use: • When you know the number or citation of the case or ruling; • tracks the history of cases and ruling through the legal process and indicates whether a case or ruling is still current. • How to use: • type the citation number on the top 2nd search box -- “Enter a complete citation” • Comparison search: Citator vs. Citations: 100 T.C. 32 T.C = Tax Court

  19. Result: Citator vs. Citations

  20. Why “Citator” • Get the history of a case or ruling. • The CCH Citator tracks the history of cases and ruling through the legal process and indicates whether a case or ruling is still current. The case / ruling of your interest may have been superseded by others, or it may supersede other cases. Comparison search result: >100 T.C. 32 > Citator Results> list of documents >gives theHISTORYof cases / rulings, whether a case or ruling is still current

  21. Citator:only tied with these 3

  22. Hands-on Activities I (10 minutes) • Play CCH: Comparative Search: • TCMemo1994-15 • Thomas A. Curtis, M.D., Inc. v. Commissioner, U.S. Tax Court, CCH Dec. 49,616(M), T.C. Memo. 49,616(M), 67 T.C.M. 1958, T.C. Memo. 1994-15, (Jan. 11, 1994) • Use three ways to search and compare results, ask yourselves why: • All content • Citations • Citator (make sure to check the 2nd half of the right pane)

  23. RIA Checkpoint • Research tab • If lost, always click Research tab • Practice Area drop-down menu • Select a sub database – e.g., Federal, State & Local … Each sub-database covers a number of publications in its category • Similar to CCH Tab / Libraries • Unique Content in RIA Checkpoint • Accting, Audit & Corp. Finance > FASB documents • FASB Codification • FASB Superseded Standards and Non-authoritative Literature • FASB Code

  24. Tax Form / Line Finder in RIA • Go to – Form / Line Finder • Uniqueness of RIA • Search based on a specific tax return form and line number, by tax year • E.g.: yr = 2009, form number = 1040, • line = 15b (IRA distributions)

  25. Find by citation: category /template Must use right template; Notice it’s under: Tax Court Memorandum Decisions

  26. Find by citation in RIA Checkpoint • Find by citation • Use pre-designed citation search templates • Based on specific citations, users must choose right • Code & Regs • Cases • Rulings/IRB • Furthermore, must choose an appropriate template to enter a citation • E.g.: TCMemo1994-15 • click >Cases • Select> the Template “Tax Court Memorandum Decisions” • in this template box, type > TCMemo1994-15

  27. Find by citation vs. Keyword Search • Use Keyword SearchIf not sure TCMemo1994-15 should be under Cases • If not sure which template to be used • Then Use Keyword Search • Keyword: a double edged sword, it cut two ways • Upside: most powerful search, not missing results, as it searches everywhere • Downside: got too many results, sometimes overwhelming results

  28. search results: TCMemo1994-15

  29. Keyword Search Connectors

  30. Using Keyword / Connectors • Sample topic 1: are installment sales taxable upon receipt Search Statement: "installment sales" /s taxable /p receipt

  31. "installment sales taxable" w/20 receipt

  32. Hands-on Activities II (10 minutes) Play RIA Checkpoint: Keyword Search • Sample topic whether start-up costs are deductible or must be capitalized • Think about: • What are keywords in the topic • How to combine these keywords • What Boolean connectors to use

  33. Keyword Search with RIA

  34. Secondary Source Databases • Secondary Source - Materials that explain, analyze and interpretprimary authority or sources. Examples are law review articles • Databases • Business Source Complete • ProQuest (Sub-database: Accounting and Tax)

  35. ProQuest: Accounting & Tax

  36. Useful Websites • http://www.legalbitstream.com/case_law.asp?pl=c1 • E.g.: Search Private Letter Rulings • http://www.legalbitstream.com/irs_materials.asp?pl=i9 • Some websites listed on this Research Guide http://libguides.utsa.edu/content.php?pid=172696&sid=1468224

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