Tax Services and Periodicals

Authoritative Tax Sources

Tax Services and Periodicals

 

Tax Services

Annotated tax services- organized by Internal Revenue Code Section number and compiled with an editors explanation and evaluation with the code section, court cases, and rulings as annotations. Also known as compilations.

 

Topical Tax Services- divide tax law into transactions and related topic matter in an organized format

 

Using RIA Checkpoint

Includes Federal Tax Coordinator (FTC) and United States Tax Reporter (USTR)

Keyword Search

  1. Enter keywords
  2. Select database to search
  3. Click search button

 

Contents Search

 

Citation Search

 

Case Search

 

 

Using CCH

 

Keyword Search

Citation Search

TOC

Index

 

Tax Periodicals

Citing articles in professional research is limited to 2 situations

  1. If researcher is referencing author’s analysis and conclusions as mentioned in article
  2. No primary sources of law or a secondary source addresses the issue

Citing Articles

Author name, Date, Article Name. Source Name. Page Number. Reference Point

 

Types of Periodicals

Annual Proceedings

Scholar Reviews

Professional Journals

Newsletters

 

Legal Services and Internet Sites

 

Legal Services: LexisNexis and Westlaw are commonly used

Tax Publishers include: Tax Analysts and Bureau of National Affairs

 

LexisNexis uses Tax Center

–          Structured like a tree

–          Primary sources

–          Natural or Boolean searches

Lexis Nexis Academic

  •  News sources
  • Primary sources
  • Journals
  • Analytical materials
  • Shepard’s citations
  • Business news journals and financial information/ filings

 

Tax Analysts – established by Thomas Field

–           Tax Notes and Tax Notes Today

–          Federal Research Library

  • Code, explanations, summaries
  • Regulations
  • IRS documents
  • Court Opinions
  • Legislation

–          OneDisc

–          Newsletters

WestLaw – authoritative legal publisher

–          Keycite is a citatory

–          KeySearch – numbers key issues found in court caes

–          Business & News

  • News, business and financial info

–          Mertens Services

–          Bittker and Lokken Service

BNA

–          Portfolios

–          400 BNA Tax Management Portfolios

–          4 series

  •  Us income tax
  • Estates, gifts, trusts
  • Foreign income
  • State

–          BNA Portfolio

  • Description
  • Detailed Analysis
  • Working Papers
  • Bibliography and references

Internet Sites

–          Tax and Accounting Sites Directory

–          Circular 230

 

Authoritative Tax Sources

 

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