TAX SEARCH TIPS
Tax Search Tips
Search Tips
LEXIS®-NEXIS® recognizes the unique research tasks your tax practice demands, and
provides sources and features that are intuitive and easy to use for every facet of these tasks.
Whether you begin by looking at the pertinent Code sections and regulations or by looking at
tax analysis organized by transaction type… Whether you need IRS materials, supporting
case law, tax petitions and complaints, tax journal or law review articles, pending legislation
or regulations, or developing news… Whether you’re looking for business/financial
information, company profiles, UCC/judgment/lien filings, corporate/limited partnership
filings, people or business locators, or real property records… The LEXIS-NEXIS services
are here to help you locate the information you need—easily and efficiently—to improve the
quality of your work product.
IRS Authority
FIND IRS AUTHORITY
Find releases that deal with a particular topic
To investigate a transfer pricing issue between controlled
foreign corporations and learn what factors an IRS agent
should analyze:
SOURCE:
To find all IRS releases that discuss marking to market:
SOURCE:
IRS Bulletins, Letter Rulings, and Memoranda
Decisions (FEDTAX;RELS)
SEARCH: mark OR marked OR marking W/5 market
To find Revenue Procedures that address limited
partnerships:
SOURCE:
IRS Cumulative Bulletin and Internal Revenue
Bulletin (FEDTAX;CB)
SEARCH: document (rev proc) AND limited partnership
NOTE: To find Revenue Rulings, use document (rev rul) in your search; to find Notices,
use document (notice).
To review Technical Memoranda that deal with the floor
stocks tax on gasoline, diesel fuel and aviation fuel:
SOURCE:
IRS Technical Memoranda (FEDTAX;TM)
SEARCH: floor stocks tax AND gasoline OR fuel
To find Actions on Decision that discuss treatment of
income from stock options:
SOURCE:
SEARCH:
IRS Actions on Decisions (FEDTAX;AOD)
stock option W/15 income
IRS Supplements, Manual, Handbook, and
Policy Statements (FEDTAX;MANUAL)
SEARCH: transfer W/3 pric! AND controlled W/3 foreign
W/3 corporation
Find releases that mention a particular
code or regulation section
To find Revenue Rulings that mention regulation
section 1.861-8:
SOURCE:
IRS Cumulative Bulletin and Internal Revenue
Bulletin (FEDTAX;CB)
SEARCH: document (rev rul) AND section 1.861-8
NOTE: To find Revenue Procedures, use document (rev proc) in your search;
to find Notices, use document (notice).
To find Private Letter Rulings and Technical Advice
Memos that the IRS has labeled as pertaining to the
“constructive exchange” issue (uniform issue number 11)
under section 351:
SOURCE:
IRS Private Letter Rulings and Technical Advice
Memoranda (FEDTAX;PLR)
SEARCH: 0351.11-00 OR 0351-1100
1
LEXIS Publishing™
Find releases using code or
regulation section plus topic
To find Revenue Rulings outlining exceptions to the rule
in code section 861(a)(3):
SOURCE:
IRS Cumulative Bulletin and Internal Revenue
Bulletin (FEDTAX;CB)
SEARCH: document (rev rul) AND section 861 a 3 W/25
exception
NOTE: To find Revenue Procedures, use document (rev proc) in your search;
to find Notices, use document (notice).
To find Private Letter Rulings and Technical Advice
Memos that the IRS has labeled with code section 355
and discuss the “active business” requirement of section
355(b), use the Heading segment:
IRS Private Letter Rulings and Technical Advice
Memoranda (FEDTAX;PLR)
SEARCH: heading (355) AND active business
Validate
VALIDATE IRS AUTHORITY
You can validate some types of IRS authority using
SHEPARD’S® Citations Service, the LEXCITE® feature,
or the RIA Citator, 2nd Series. For specifics and proper
citation formats, refer to the Tax Document Citation
Formats quick-reference card in this folder.
Find
FIND SUPPORTING CASE LAW
To find federal court cases involving wrongful disclosure
of tax return information:
SOURCE:
SEARCH:
Federal Courts Tax Cases (FEDTAX;CASES)
wrongful W/5 disclos! AND section 6103
SOURCE:
To find General Counsel Memos which discuss
the taxability of unrelated business income from
exempt hospitals:
SOURCE:
IRS General Counsel Memoranda
(FEDTAX;GCM)
SEARCH: section 501 c 3 AND hospital W/10
unrelated business
To find references to Section 861 in U.S. Tax Court
cases:
SOURCE:
SEARCH:
To highlight discussion of income from personal services
in the results of the previous search, use the FOCUS™
feature:
SELECT:
ENTER:
Find a specific release when you know the cite
To find a specific release, use the LEXSEE® feature. For
proper cite formats, refer to the Tax Document Citation
Formats quick-reference card in this folder.
Get advance notice of IRS releases
To learn of upcoming IRS releases:
SOURCE:
IRS Advance Releases (FEDTAX;HOTIRS)
SELECT: List of available documents
NOTE: Several times a week, the IRS will release to the public selected Revenue Rulings,
Revenue Procedures, Announcements, and Notices in advance of publishing them in the
Internal Revenue Bulletin. These important advance notices are now available in the
Advance IRS Releases file within hours of their release by the IRS. Each advance release
will be available for a period of fourteen days following its release. Thereafter, they will be
available in the Cumulative Bulletin file.
2
US Tax Court Cases (FEDTAX;TC)
section 861
FOCUS
income W/10 personal services
Exit the FOCUS feature:
SELECT: Back
if you’re using the lexis.comsm service or
ENTER:
exit
if you’re using LEXIS-NEXIS research software
Core Terms
When viewing your case law search results in KWIC™,
FULL, or CITE display, Core Terms will appear to allow
you to scan your answer set and determine the key
points of law and fact discussed in each case, quickly and
easily. You can then use Core Terms in a FOCUS search
request, to highlight discussion of these issues, or a new
search request, to enhance search results.
TAX SEARCH TIPS
Validate
VALIDATE SUPPORTING CASE LAW
You can validate case law authority using SHEPARD’S
Citations Service, the LEXCITE feature, or the RIA
Citator, 2nd Series. For proper citation formats, refer
to the Tax Document Citation Formats quick-reference
card in this folder.
Find
FIND PETITIONS, COMPLAINTS,
AND JUSTICE DEPARTMENT BRIEFS
To find petitions, complaints, and Justice Department
briefs regarding a particular code section, 861,
for example:
SOURCE:
Tax Court Filings (FEDTAX;PETEXT)
SEARCH: section 861
To find petitions, complaints, and Justice Department
briefs that deal with a particular issue, whether
attorney’s fees are part of settlement income,
for example:
SOURCE:
Tax Court Filings (FEDTAX;PETEXT)
SEARCH: attorney fee W/25 settlement W/15 income
Find
FIND STATE CASE LAW AND
TAX AGENCY DECISIONS
To find cases and taxing authority decisions from
California that deal with investment tax credits for
leased machinery or equipment:
SOURCE:
CA Tax Cases, SBE Decs., Rules & Regs., and
FTB Rulings & Notices (CAL;CACASE)
SEARCH: investment W/10 credit W/50 leas! W/10
machine! OR equipment
To find state taxing authority decisions from 48 of
the 50 states and the District of Columbia that deal with
successor liability for delinquent taxes:
SOURCE:
Taxing Authority Decisions, All States –
State Tax Materials (STTAX;STADMN)
SEARCH: successor W/5 liab! W/50 delinquent W/5 tax
To find Illinois Private Letter Ruling No. 93-0435:
SOURCE:
IL Tax Cases, Dept. of Revenue Rulings,
& Administrative Code (STTAX;ILCASE)
SEARCH: number (93-0435)
Research
RESEARCH STATUTES, LEGISLATION,
AND REGULATIONS
To review legislation that deals with a particular topic:
SOURCE:
Congressional Full Text Bills – Current Congress
(LEGIS;BLTEXT)
SEARCH: flat tax OR (flat rate W/10 tax!)
To find state tax cases that discuss generation-skipping
transfer taxes:
To review recent materials issued by the Joint Committee
on Taxation:
SOURCE:
SOURCE:
State Courts Tax Cases (STTAX;CASES)
SEARCH: generation skipping W/10 transfer! OR tax!
To find New York Surrogate Court tax cases for
Onondaga County:
SOURCE:
NY Tax Cases; State Tax Materials; NYC Tax
Materials (STTAX;NYCASE)
SEARCH: court (surrogate AND onondaga)
Federal Tax Legislation, Congressional Reports
& Bills (FEDTAX;LEGIS)
SEARCH: date aft 1997 AND cite (jcs)
To highlight discussion of environmental provisions in
the results of the previous search, use the FOCUS™ feature:
SELECT:
ENTER:
FOCUS
environment!
Exit the FOCUS feature:
SELECT: Back
if you’re using the lexis.com service or
ENTER:
exit
if you’re using LEXIS-NEXIS research software
3
LEXIS Publishing™
To learn the status of any pending bills on a
particular topic:
SOURCE:
Bill Tracking Reports – Current Congress
(LEGIS;BLTRCK)
SEARCH: excise tax W/S fuel
To retrieve the legislative history documents of a
particular tax-related bill:
SOURCE:
US – CIS Legislative Histories – Federal Tax Law
(FEDTAX;CISLH)
then,
SELECT: Go to the Table of Contents
if you’re using the lexis.com service,
or
SELECT: Search
if you’re using the graphic interface of
LEXIS-NEXIS research software,
then, regardless of interface,
SELECT: P.L. 104-168, Taxpayer Bill of Rights 2
Legislative Links
The “Related news search” link at the beginning of a bill
tracking report will alert you to the availability of news
stories regarding its progress in Congress. To retrieve the
stories, just click on the link. You can also move between
the bill-tracking report and the full-text bill by using the
links provided.
Find
FIND EXPERT ANALYSIS –
CODE-BASED RESEARCH
CCH® Federal Standard Tax Reporter
CCH publications are available on the LEXIS-NEXIS
services via LEXIS-NEXIS research software.
To help you work your way to the information you need,
all CCH Reporters and Guides on the LEXIS-NEXIS
services have table of contents files associated with them.
To use the CCH Federal Standard Tax Reporter table of
contents file to go to materials pertaining to Code
Section 172, for example, follow the LINK™ markers:
SOURCE:
CCH Table of Contents - Standard Federal
Reporter (CCHTAX;FEDTOC)
SELECT: <=30> DEDUCTIONS: NET OPERATING
LOSS: EXPENSING ELECTION
SELECT: <=5>
IRC SECTION 172 P 12,002 SEC. 172
NET OPERATING LOSS DEDUCTION
SELECT: <=6>
P 12,002 Sec. 172 NET OPERATING
LOSS DEDUCTION
NOTE: When Federal Standard Tax Reporter updates, LINK markers may change.
To go to other information referenced in the text,
use the LINK markers. For example:
SELECT:
<=6> *** CAUTION *** [c1]
To return to the text:
Find prior versions of the Internal Revenue Code from
1954 and 1978 to present
SELECT:
To find all references to installment sales in the 1954
version of the Internal Revenue Code:
To return to the table of contents:
SOURCE:
CCH Last 1954 Internal Revenue Code before
1986 Tax Act (CCHTAX;LAST54)
SEARCH: installment sales
ENTER:
<=14> Return to Text
resume lexis
RIA United States Tax Reporter
To find discussion of a particular code section, section
162, for example, in RIA United States Tax Reporter –
Income Taxes, search using the IRC segment:
SOURCE:
RIA United States Tax Reporter – Income Taxes
(TAXRIA;FED)
SEARCH: irc (162)
4
TAX SEARCH TIPS
To highlight discussion of expenditures for
reacquisition of stock, use the FOCUS™ feature:
SELECT:
ENTER:
FOCUS
reacqui! OR re-acqui! W/5 stock
Exit the FOCUS feature:
SELECT: Back
if you’re using the lexis.com service or
ENTER:
exit
if you’re using LEXIS-NEXIS research software
To work your way down to a subsection of interest and
search for references to it in all available sources, for
example, you might:
SOURCE:
SELECT:
SELECT:
SELECT:
SELECT:
SELECT:
CCH State Tax Reporters
CCH publications are available on the LEXIS-NEXIS
services via LEXIS-NEXIS research software.
To help you work your way to the information you
need, all CCH Reporters and Guides on the
LEXIS-NEXIS services have table of contents files
associated with them. To use any of the State Tax
Reporters table of contents files, just follow the LINK
markers as in the CCH Federal Standard Tax Reporter
example at the beginning of this section.
SELECT:
SELECT:
SELECT:
Code-Based Tax Research (FEDTAX;CBTR)
<=9> SUBTITLE A INCOME TAXES –
@@ 1 to 2000
<=262> @ 401 Qualified pension plan/profit
sharing/stock bonus plans
<=20> (k) Cash/deferred arrangements
<=11> (2) Qualified cash/deferred arrangement
<=11> (B) Trust amounts attributable to
employer contribution
<=10> (i) Not distributable to participants
earlier than:
<=11> (II) Plan termination/disposition of assets
<=9> All Sources (OMNI)
NOTE: When the CBTR file updates, LINK markers may change.
Find
FIND EXPERT ANALYSIS –
TOPIC-BASED RESEARCH
CCH Federal Tax Service
LEXIS-NEXIS Code-Based Tax Research file
The LEXIS-NEXIS Code-Based Tax Research file lets
you work your way to the code section or subsection of
interest to you and then find references to it in IRS
releases individually or combined, federal case law,
legislative histories, regulations, or all of these
materials combined. (This capability is available via
LEXIS-NEXIS research software.)
To use this file to find references to code section 401(k)
in IRS releases, for example:
SOURCE:
Code-Based Tax Research (FEDTAX;CBTR)
<=7> Enter Code Section
ENTER:
401 k
SELECT: <=9>
Search this Step and All Subsections
SELECT: <=10> IRS Releases (RELS)
SELECT:
CCH publications are available on the LEXIS-NEXIS
services via LEXIS-NEXIS research software.
CCH Reporters and Guides on the LEXIS-NEXIS
services have topical index files associated with them.
To use the topical index file for CCH Federal Tax Service
to find discussion of fair market value as it pertains to
arm’s length transactions, for example, use the LINK
markers:
SOURCE:
CCH Federal Tax Service topical index
(CCHTAX;FTSINX)
SELECT: <=8>
F – Topical Index
SELECT: <=25> FAIR MARKET VALUE
SELECT: Arm’s-length transactions Generally <=13>
CCHFTS @ O:1.40;
or any of the subheadings listed under it
NOTE: When Federal Tax Service updates, LINK markers may change.
5
LEXIS Publishing™
To search for discussion of the same topic in
CCH Federal Tax Service:
Regardless of interface, highlight terms within a section
or paragraph by using the FOCUS feature:
SOURCE:
SELECT:
SEARCH:
CCH Federal Tax Service (CCHTAX;CCHFTS)
fair market value W/50 arms length W/10
transaction
ENTER:
Exit the FOCUS feature
SELECT: Back
if you’re using the lexis.com service or
ENTER:
exit
if you’re using LEXIS-NEXIS research software
RIA Federal Tax Coordinator 2d
Retrieve the RIA Federal Tax Coordinator 2d cites list
(the list of topics and subtopics and cites for the sections
where they’re discussed) by using the LEXSEE® feature.
If you’re using the lexis.com service,
SELECT: Get a Document
SELECT: By Citation
SELECT: LEXSEE
ENTER:
ftc cites 1999
View in FULL display format and scroll or page down
to review the table of contents listing and find citations
for a topic.
Once you find the citation for the section where
your topic is discussed, just click on the link to
retrieve that section. For example,
SELECT: RIA FTC B 1650 Determining partners’
shares of partnership liabilities
If you’re using LEXIS-NEXIS research software,
ENTER:
lexsee ftc cites 1999
View in FULL display format and page down to review
the table of contents listing and find citations for a topic.
Once you know the citation for the section
where your topic is discussed, just use the LINK
marker to retrieve that section. For example,
SELECT: <=62> RIA FTC B 1650 Determining
partners’ shares of partnership liabilities
Once you’ve retrieved a section, you can view a
particular paragraph by entering p* followed by
the paragraph number. For example,
ENTER:
p*1655
6
FOCUS
nonrecourse liabilities
BNA Tax Management Portfolios
To search in BNA’s Tax Management Portfolio; U.S.
Income Series, for discussion of simplified employee
pension plans:
SOURCE:
BNA Tax Management Portfolios;
U.S. Income Series (BNA;TMUS)
SELECT: New Search
SEARCH: simplified employee pension OR sep
BNA Tax Management Portfolios now include topical
indexes to help you find the information you need. For
example, if you needed to review information on SEPs:
SOURCE:
BNA Tax Management Portfolios –
U.S. Income Series
SELECT: Compensation Planning
SELECT: 355-5th T.M., IRAs and SEPs
then
SELECT: TITLE PAGE
or
SELECT: PORTFOLIO DESCRIPTION SHEET
or
SELECT:* DETAILED ANALYSIS
or
SELECT:* WORKING PAPERS
or
SELECT:* BIBLIOGRAPHY & REFERENCES
* Once you make any of these selections, you can choose from appropriate subcategories
to make your way to the information you need.
TAX SEARCH TIPS
Use the FOCUS feature to highlight and view specific
terms within a Portfolio. For example, to highlight all
references to “adjusted gross income”:
SELECT:
ENTER:
FOCUS
adjusted gross income
Exit the FOCUS feature:
SELECT: Back
if you’re using the lexis.com service or
ENTER:
exit
if you’re using LEXIS-NEXIS research software
CCH Multistate Corporate Income Tax Guide
CCH publications are available on the LEXIS-NEXIS
services via LEXIS-NEXIS research software.
CCH Reporters and Guides on the LEXIS-NEXIS
services have topical index files associated with them. To
use the topical index file to find materials pertaining to
employer credits for doing business in enterprise zones in
CCH Multistate Corporate Income Tax Guide, for
example, use the LINK markers:
SOURCE:
CCH Federal Standard Tax Reporter
CCH publications are available on the LEXIS-NEXIS
services via LEXIS-NEXIS research software.
CCH Reporters and Guides on the LEXIS-NEXIS
services have topical index files associated with them.
To use the topical index file to find materials pertaining
to net operating loss carryback and carryover in CCH
Federal Standard Tax Reporter, for example, use the
LINK markers:
SOURCE:
CCH Topical Index – Standard Federal Reporter
(CCHTAX;FEDINX)
SELECT: <=16> N - Topical Index
SELECT: <=55> NET OPERATING LOSS
SELECT: carryback and carryover
<=40> CCHFED P 12,002
or any of the subheadings listed under it
NOTE: When Federal Standard Tax Reporter updates, LINK markers may change.
Once you’re viewing code sections retrieved by your
request, you can use the Browse feature to review other
code sections and use LINK markers to go to other
materials referenced in the text.
To return to the index:
ENTER:
resume lexis
SELECT:
SELECT:
SELECT:
SELECT:
SELECT:
CCH Multistate Corporate Income Tax Guide
Index (CCHTAX;MCIINX)
<=7> California Topical Index
<=3> Corporate Income Taxes
<=7> E – Topical Index
<=10> ENTERPRISE ZONES
employer’s credits
<=7> MCIT GUIDE CA P 10-863
NOTE: When CCH Multistate Corporate Income Tax Guide updates,
LINK markers may change.
Again, once you’re viewing code sections retrieved by
your request, you can use the Browse feature to review
other code sections and use LINK markers to go to other
materials referenced in the text.
To return to the index:
ENTER:
resume lexis
Review
REVIEW INFORMATION AND ANALYSIS IN
JOURNALS AND PERIODICALS
To review information from BNA Tax Management
Estates, Gifts and Trust Journal on tax deductions for
charitable gifts:
SOURCE:
BNA Tax Management Estates, Gifts and Trust
Journal (BNA;TMEGTJ)
SELECT: Word search of all documents
SEARCH: gift W/5 tax W/15 charitable W/5 deduct!
7
LEXIS Publishing™
To find articles from RIA Estate Planning Journal that
discuss the liability of a trustee:
If you’re using the LEXIS-NEXIS research software,
classical interface,
SOURCE:
SEARCH:
RIA Estate Planning Journal (ESTATE;ESTPLN)
Word search of all documents
SEARCH: liab! W/3 trustee
.ns;501 c 3 W/50 lobby!
SELECT:
To review articles from WG&L’s Journal of Taxation
that deal with deductibility of research and development
expenses:
SOURCE:
Journal of Taxation (FEDTAX;JTAX)
Word search of all documents
SEARCH: deduct! W/15 research development OR r&d
To find recent discussion of corporate franchise tax in
State Tax Today™:
SOURCE:
Tax Analysts’ State Tax Today (STTAX;STN)
If you’re using the lexis.com service,
Continue With Your Search
SEARCH: date aft 1998 AND corporate franchise tax
SELECT:
SELECT:
Monitor
MONITOR DEVELOPMENTS
To search recent articles from Tax Notes Today™ for
references to IRC section 382:
SOURCE:
Tax Analysts’ Tax Notes Today (FEDTAX;TNT)
If you’re using the lexis.com service,
SELECT:
SEARCH:
Continue With Your Search
date aft 1995 AND code OR irc W/5 382
If you’re using the LEXIS-NEXIS research software,
graphical interface,
SEARCH:
date aft 1995 AND code OR irc W/5 382
If you’re using the LEXIS-NEXIS research software,
classical interface,
SEARCH:
.ns;date aft 1995 AND code OR irc W/5 382
To review articles from BNA Daily Tax Report for
discussion of lobbying by 501 (c) 3 organizations:
SOURCE:
BNA Daily Tax Report (BNA;BNADTR)
If you’re using the lexis.com service,
SELECT:
SEARCH:
Continue With Your Search
501 c 3 W/50 lobby!
If you’re using the LEXIS-NEXIS research software,
graphical interface,
SEARCH: 501 c 3 W/50 lobby!
8
If you’re using the LEXIS-NEXIS research software,
graphical interface,
SEARCH:
date aft 1998 AND corporate franchise tax
If you’re using the LEXIS-NEXIS research software,
classical interface,
SEARCH:
.ns;date aft 1998 AND corporate franchise tax
To have a search updated automatically at an interval
you choose, use the ECLIPSE™ (Electronic Clipping
Service) feature. When you’re satisfied with the results
of your search, just:
SELECT:
Save as ECLIPSE
if you’re using the lexis.com service, or
SELECT: Save ECLIPSE
if you’re using LEXIS-NEXIS research software then,
regardless of interface, follow the instructions on the
screen to save your search for future updates.
Find
FIND BUSINESS AND
FINANCIAL INFORMATION
To find background information on a company,
you might:
SOURCE:
U.S. Company Reports (COMPNY;USCO)
or
SOURCE:
International Company Reports
(COMPNY;INTLCO)
or
SOURCE:
or
Mergerstat® M&A Database
(COMPNY;MSTAT)
TAX SEARCH TIPS
SOURCE:
SEC Filings – Full Text and Abstracts
(COMPNY;SEC), SEC Filings – Full Text Only
(COMPNY;FILING), or SEC Filings – Abstracts
Only (COMPNY;SECABS)
or
SOURCE:
Stock Reports, Combined (COMPNY;STKRPT)
and
SEARCH:
company (general foods)
Find
FIND PEOPLE OR DISCOVER ASSETS
To learn who’s on the joint budget committee in a
particular state:
SOURCE:
Tax Analysts’ State Tax Officials Directory
(STTAX;STADIR)
SEARCH: headline (louisiana AND joint budget committee)
NOTE: A wide array of other sources is also available.
To find enrolled agents in a particular city:
To find a broad range of information about a company
with a single search request:
All Company Information (excluding Investext®)
(COMPNY;COMPNY)
SEARCH: company (general foods)
SOURCE:
SOURCE:
If you’re using the lexis.com service,
SELECT:
SEARCH:
If you’re using the lexis.com service, materials retrieved
will appear as with any search results. (Note: Some
company information is available only via LEXIS-NEXIS
research software.)
If you’re using LEXIS-NEXIS research software,
a listing of materials retrieved will appear, grouped by
type as follows:
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
BANKRUPTCY REPORTS
BUSINESS EXEC BIO
US CO PROFILES
INT’L CO PROFILES
M&A REPORTS
SEC FULL TEXT
SEC ABSTRACTS
STOCK REPORTS
IRS Practitioners & Enrolled Agents
(FINDER;TAXPRO)
New Search
occupation (enrolled agent) AND address
(cincinnati)
If you’re using the LEXIS-NEXIS research software,
graphical interface,
SEARCH:
occupation (enrolled agent) AND address
(cincinnati)
If you’re using the LEXIS-NEXIS research software,
classical interface,
SEARCH:
.ns;occupation (enrolled agent) AND address
(cincinnati)
To locate someone:
SOURCE:
EZFIND Combined Person Locator Nationwide
(FINDER;EZFIND)
or
To review materials in any group:
ENTER:
groupn
where n is the number associated with the type
of material you wish to review
SOURCE:
P-FIND Person Locator – Nationwide
(FINDER;P-FIND)
or
SOURCE:
P-SEEK People Seeker – Nationwide
(FINDER;P-SEEK)
or
To return from a group of materials to
the listing:
ENTER:
r
SOURCE:
P-TRAK People Tracker – Nationwide
(FINDER;P-TRAK)
or
SOURCE:
State Person Locators (FINDER;xxFIND, where
xx is the state postal code)
9
LEXIS Publishing™
If you’re using the lexis.com service,
SELECT:
SEARCH:
International
New Search
firstname W/3 lastname
If you’re using the LEXIS-NEXIS research software,
graphical interface,
SEARCH:
firstname W/3 lastname
If you’re using the LEXIS-NEXIS research software,
classical interface,
SEARCH:
.ns;firstname W/3 lastname
INTERNATIONAL TAX MATTERS
Find tax treaties
To review tax treaties to which certain nations are parties:
SOURCE:
International Bureau of Fiscal Documentation
Tax Treaties (FEDTAX;IBFDTR)
SEARCH: country (united kingdom AND japan)
To find treaties to which a particular country is a party
and that deal with a particular issue:
SOURCE:
To find real property owned by a party:
SOURCE:
Combined Deed Transfers, Tax Assessor Records
and Mortagage Records (ASSETS;ALLOWN)
International Bureau of Fiscal Documentation
Tax Treaties (FEDTAX;IBFDTR)
SEARCH: country (france) AND prepay! OR pre-pay! OR
(advance W/5 pay!) W/15 tax
If you’re using the lexis.com service,
SELECT:
New Search
SEARCH: owner (donald W/3 trump)
If you’re using the LEXIS-NEXIS research software,
graphical interface,
SEARCH:
To review recent articles from Tax Analysts’ Worldwide
Tax Daily™ for discussion of Code Section 482:
SOURCE:
owner (donald W/3 trump)
If you’re using the LEXIS-NEXIS research software,
classical interface,
SEARCH:
Find expert analysis
.ns;owner (donald W/3 trump)
Tax Analysts’ Worldwide Tax Daily
(FEDTAX;TNI)
If you’re using the lexis.com service,
SELECT:
Continue With Your Search
SEARCH: date aft 1997 AND code (482)
To learn the owner of a piece of real property:
If you’re using LEXIS-NEXIS research software,
graphical interface,
SOURCE:
SEARCH:
OH Deed Transfers and Tax Assessor Records –
Selected Counties (ASSETS;OHOWN)
If you’re using the lexis.com service,
SELECT:
SEARCH:
New Search
address (825 bank AND cincinnati)
date aft 1997 AND code (482)
If you’re using LEXIS-NEXIS research software,
classical interface,
SEARCH:
.ns;date aft 1997 AND code (482)
If you’re using LEXIS-NEXIS research software,
graphical interface,
To highlight references to Germany in the results of the
previous search, use the FOCUS feature:
SEARCH:
SELECT:
address (825 bank AND cincinnati)
ENTER:
If you’re using LEXIS-NEXIS research software,
classical interface,
SEARCH:
10
.ns;address (825 bank AND cincinnati)
FOCUS
germany
Exit the FOCUS feature:
SELECT: Back
if you’re using the lexis.com service, or
ENTER:
exit
if you’re using LEXIS-NEXIS research software
TAX SEARCH TIPS
To find inland revenue and corporate bond documents
from the United Kingdom published in Tax Analysts’
Worldwide Tax Daily:
To highlight discussion of FTCs and subsidiaries or
branches in the results of the previous search, use the
FOCUS feature:
SOURCE:
SELECT:
Tax Analysts’ Worldwide Tax Daily
(FEDTAX;TNI)
ENTER:
If you’re using the lexis.com service,
Exit the FOCUS feature:
SELECT:
Continue With Your Search
SEARCH: geographic (united kingdom) AND inland
revenue AND corporate bonds
SELECT:
Back
if you’re using the lexis.com service, or
ENTER:
exit
if you’re using LEXIS-NEXIS research software
If you’re using LEXIS-NEXIS research software,
graphical interface,
SEARCH:
geographic (united kingdom) AND inland
revenue AND corporate bonds
If you’re using LEXIS-NEXIS research software,
classical interface,
SEARCH:
.ns;geographic (united kingdom) AND inland
revenue AND corporate bonds
FOCUS
foreign tax credit OR ftc W/50 subsidiary
OR branch
Find case law
To review Court of International Trade cases that deal
with a particular issue:
SOURCE:
US Court of International Trade Tax Cases
(FEDTAX;CIT)
SEARCH: htsus OR harmonized tariff schedule
To review Journal of International Taxation for
discussion of foreign tax credits:
To find cases involving a particular party, use the
Name segment:
SOURCE:
SOURCE:
Journal of International Taxation
(FEDTAX;JITAX)
If you’re using the lexis.com service or LEXIS-NEXIS
research software, classical interface,
SELECT:
Word Search of all Documents
SEARCH: foreign tax credit OR ftc
If you’re using LEXIS-NEXIS research software,
graphical interface,
SEARCH:
foreign tax credit OR ftc
US Court of International Trade Tax Cases
(FEDTAX;CIT)
SEARCH: name (saarstahl ag)
To find a particular case when you know the citation,
use the LEXSEE feature or the Cite segment:
ENTER:
lexsee 1997 ct intl trade lexis 62
or
SOURCE:
US Court of International Trade Tax Cases
(FEDTAX;CIT)
SEARCH: cite (1997 ct intl trade lexis 62)
LEXIS, NEXIS, LEXSEE, LEXCITE, and Martindale-Hubbell are registered trademarks, LEXIS Publishing, MICHIE, ECLIPSE, FOCUS, KWIC, and LINK are trademarks, and lexis.com is
a service mark of Reed Elsevier Properties Inc., used under license. SHEPARD’S is a registered trademark of SHEPARD’S Company. Matthew Bender is a registered trademark of
Matthew Bender Properties Inc. CCH is a registered trademark of CCH INCORPORATED. Tax Notes Today, State Tax Today, and Worldwide Tax Daily are trademarks of Tax Analysts,
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Other products or services may be trademarks or registered trademarks of their respective companies. ©1999 LEXIS-NEXIS Group. All rights reserved. 1199
11
LEXIS Publishing™
Sources of Tax Information
Sources
When researching a particular topic you may need to locate information from a number of diverse sources,
ranging from case law and administrative decisions to newsletter articles and public records. The LEXIS®-NEXIS®
services, with its wealth of information, can help you find what you need quickly and effectively.
There’s a wide array of sources from which to choose. If you’re using the lexis.comsm service, you’ll find
many of these materials in the Area of Law – By Topic folder in the following subfolders: Tax – Federal,
Tax – State & Local, Tax – Estate, Gift & Trust, and Tax – International. If you’re using the graphical
interface of LEXIS-NEXIS research software, you can look in the CCH Incorporated subfolder* in addition
to the subfolders listed above. If you’re using the classical interface of LEXIS-NEXIS research software, you’ll
find them in the following libraries: Federal Tax (FEDTAX), State Tax (STTAX), Estate (ESTATE), CCH
Incorporated Tax (CCHTAX)*, Research Institute of America (TAXRIA), and Tax Analysts, Inc. (TAXANA).
The list that follows highlights many of the tax and tax-related sources available on the LEXIS-NEXIS
services. Along with its other features, the LEXIS-NEXIS tax collection offers many group sources, allowing
you to search in a number of related sources simultaneously. Many appear in the first section below.
* CCH materials are available on the LEXIS-NEXIS services via LEXIS-NEXIS research software.
Source Name
Library;File
GROUP SOURCES
Source Name
Library;File
Warren, Gorham & Lamont Tax Journals
TAXRIA;WGLTXJ
RIA Tax Alert Newsletters
TAXRIA;RIA
TNT IRS Taxpayer Publications
TAXANA;TNTPUB
IRS Letter Rulings, Actions on
Decisions, & Memos
TAXRIA;PLRMEM
IRS Revenue Rulings, Notices, and Procedures
TAXRIA;RULE
IRS Releases and RIA Tax Citator Service
TAXRIA;IRS
Tax Analysts Tax Publications
TAXANA;TAXALL
Tax Analysts Tax Notes Today,
Worldwide Tax Daily, and State Tax Today
TAXANA;TAXTXT
Tax Analysts Tax Magazines, Combined
TAXANA;TAXMAG
Tax Analysts State, Federal &
International Tax Directories
TAXANA;ALLDIR
Tax Cases, Federal and State
FEDTAX;MEGA
RIA Tax Cases, Federal
TAXRIA;CASES
Tax Cases, Administrative Decs.,
& ALR® Annotations, All States
STTAX;OMNI
IRS Releases and Federal Tax Cases
TAXRIA;IRSCAS
TAXRIA;TOTAL
State Courts Tax Cases
STTAX;CASES
IRS Releases, Fed. Tax Cases, & RIA
Tax Citator & Reporter
State Tax Cases and Administrative
Materials Combined
STTAX;xxCASE*
Treasury Regulations –
Final, Temporary, and Proposed
FEDTAX;ALLREG
State Administrative Codes and Registers
Combined
STTAX;xxREGS*
Estate Cases, Federal and State
ESTATE;MEGA
Estate Cases, Federal
ESTATE;CASES
Taxing Authority Decisions, All States –
State Tax Materials
STTAX;STADMN
Estate Cases, All States
ESTATE;STOMNI
Federal Courts Tax Cases
FEDTAX;CASES
State Codes, Constitutions, Court Rules
and ALS, All
STTAX;ALLCDE
IRS Bulletins, Letter Rulings,
and Memoranda Decisions
FEDTAX;RELS
Advance Legislative Service –
50 States, DC, PR & VI
STTAX;ALLALS
Federal Tax Cases and IRS
Administrative Decisions
FEDTAX;CASREL
State Bill Tracking – Current Session
STTAX;STTRCK
Treasury Regulations and Tax Legislation
FEDTAX;TXLAWS
Regulations Tracking, All States
STTAX;STRGTR
STTAX;STTEXT
IRS Private Letter Rulings and
Technical Advice Memoranda
FEDTAX;PLR
State Full Text of Bills – Current Session
State & Federal Administrative Codes
& Administrative Registers
STTAX;ALLADM
Faulkner & Gray Publications
FEDTAX;FGRAY
STTAX;xxBILL*
IRS Cumulative Bulletin, IRB, Letter
Rulings, & Technical Advice Memos
FEDTAX;CBPLR
State Bill Tracking and Full-Text Bills
12
* Where xx is the state postal code.
** Where xx is the two-digit year.
TAX SEARCH TIPS
Sources
Source Name
Library;File
Source Name
Library;File
IRS General Counsel Memos, Actions
on Decisions, & Technical Memos
FEDTAX;MEMOS
Tax Analysts Internal Revenue Code
TAXANA;IRCODE
CCH Internal Revenue Code
CCHTAX;CCHIRC
US Tax Court Cases, Memorandum Decs.,
& Board of Tax Appeals Decisions
FEDTAX;TCTCM
CCH Internal Revenue Code Index
CCHTAX;IRCINX
BNA Tax Management Journals
CCHTAX;IRCTOC
FEDTAX;TMJNL
CCH Internal Revenue Code Table of Contents
BNA Tax Management Portfolios
TNT Regs - Final and Temporary
Prop & Comments
TAXANA;TNTREG
FEDTAX;TMPORT
International Bureau of Fiscal
Documentation Tax Treaties & News
FEDTAX;IBFD
USCS – Title 26, Tax Annotated
FEDTAX;USCS
Tax Cases, Administrative Decisions,
and ALR’s, All States
CFR – Federal Tax Regulations
FEDTAX;CFR
FEDTAX;STOMNI
State regulation tracking by individual year
STTAX;RGTRxx**
Tax Law Reviews
FEDTAX;TAXLR
Treasury Regulations - Final and Temporary
FEDTAX;REGS
CCH All Tax Reporters and Guides
CCHTAX;CCHTAX
Treasury Regulations – Proposed
FEDTAX;P-REGS
CCH Federal Tax Day and State Tax Day
CCHTAX;TAXDAY
STATE PENDING LEGISLATION
CCH All Federal Tax Materials with Headnotes
CCHTAX;TXHEAD
State Bill Tracking, By Year
STTAX;xxTRCK**
CCH Combined Federal Cases with Headnotes
CCHTAX;CCHCAS
Full-Text Bills
STTAX;xxTEXT*
CCH IRS & Pension Administrative
Materials with Headnotes
CCHTAX;CCHADM
State Full Text of Bills, All States by Year
STTAX;TEXTxx**
CCHTAX;CCHREL
State Legislative Session Status Calendars –
All States
STTAX;STCAL
CCH Rulings and Other Documents
CCH Internal Revenue Service Publications
CCHTAX;CCHPUB
State Net Capitol Journal
STTAX;STCAP
CCH Combined State Tax Reporters
Compilations, Regulations, Cases, Rulings
CCHTAX;CCHST
State Issue Briefs (Historical)
STTAX;STPIRS
CCH Combined State Tax Reporters Compilations
CCHTAX;CCHSTC
CCH Combined State Tax Reporters
Statutes and Regulations
CCHTAX;CCHSTR
CCH Combined State Tax Reporters
Cases & Rulings with Headnotes
CCHTAX;CCHSTH
LEGISLATIVE HISTORIES
Federal Tax Legislation, Congressional
Reports, & Bills
FEDTAX;LEGIS
US – CIS Legislative Histories – Federal Tax Law
FEDTAX;CISLH
Congressional Record
FEDTAX;RECORD
TAX PRACTICE
CASE LAW
US Supreme Court Lawyers’ Edition –
Federal Tax Cases
FEDTAX;USLED
US Courts of Appeal Tax Cases
FEDTAX;USAPP
US Court of Appeals Federal Circuit Tax Cases
FEDTAX;CAFC
US Ct. of Federal Claims, Claims Ct.,
& Ct. of Claims – Tax Cases
Tax Court Filings
FEDTAX;PETEXT
AGENCY MATERIAL
Department of Labor Letter Opinions
FEDTAX;ERISA
FEDTAX;PBGC
FEDTAX;CLAIMS
Pension Benefit Guaranty Corporation
Opinion Letters
US Tax Court Cases
FEDTAX;TC
IRS MATERIAL
US Tax Court Memorandum Decisions
FEDTAX;TCM
Criminal Tax Bulletin
FEDTAX;CTB
US District Court Tax Cases
FEDTAX;DIST
Exempt Organizations Text
TAXANA;EOTEXT
United States Bankruptcy Court Cases
FEDTAX;BANKR
Field Service Advice Memorandums
FEDTAX;FSA
US Board of Tax Appeals Cases
FEDTAX;BTA
General Litigation Bulletin
FEDTAX;GLB
US Court of International Trade Tax Cases
FEDTAX;CIT
IRS Actions on Decisions
FEDTAX;AOD
US Customs Court Cases
FEDTAX;CUSTCT
IRS Chief Counsel Advice
FEDTAX;CCA
IRS Chief Counsel Notices
FEDTAX;CCN
ADMINISTRATIVE LAW
STTAX;xxADMN*
IRS Cumulative Bulletin and Internal
Revenue Bulletin
FEDTAX;CB
State Administrative Codes
State Administrative Bulletins and Registers
STTAX;xxRGST*
IRS General Counsel Memoranda
FEDTAX;GCM
IRS Supplements, Manual, Handbook,
and Policy Statements
FEDTAX;MANUAL
IRS Taxpayer Information Publications
(84, 85, 86)
FEDTAX;TIPSxx**
TAX LAWS AND REGULATIONS
Code-Based Tax Research
FEDTAX;CBTR
RIA Internal Revenue Code
TAXRIA;CODE
* Where xx is the state postal code.
** Where xx is the two-digit year.
13
LEXIS Publishing™
Sources
Source Name
Library;File
Source Name
IRS Tax Practitioners & Enrolled Agents
FEDTAX;TAXPRO
U.S. Master Tax Guide
IRS Technical Memoranda
FEDTAX;TM
CCH U.S. Master Tax Guide
CCHTAX;USMTG
Litigation Guideline Memorandums
FEDTAX;LGM
CCHTAX;xxMTG**
Service Center Advice
FEDTAX;SCA
CCH U.S. Master Tax Guide
(Archives from 1986 – 1997)
Tax Litigation Bulletin
FEDTAX;TLB
CCH U.S. Master Tax Guide Index
CCHTAX;USMTGI
UCCH Master Tax Guide Index
(Archives from 1986 – 1997)
CCHTAX;xxMTGI**
CCH Master Tax Guide Table of Contents
CCHTAX;USMTGT
CCH Master Tax Guide Table of
Contents (Archives from 1986 – 1997)
CCHTAX;xxMTGT**
TNT Applicable Federal Rates
TAXANA;TNTAFR
TNT IRS ISP and MSSP
TAXANA;TNTSEG
RULES
USCS – Rules of Practice and Procedure
of the United States Tax Court
FEDTAX;TAXRUL
Library;File
Major Tax Acts
UNIFORM ACTS
CCH Taxpayer Relief Act of 1997 L&E
CCHTAX;97ACT
Martindale-Hubbell® –
Uniform Principal and Income Act
ESTATE;UPIACT
CCH Taxpayer Relief Act of 1997
L&E Topical Index
CCHTAX;97ACTI
Martindale-Hubbell® – Revised
Uniform Principal and Income Act
ESTATE;RUPIA
CCH Taxpayer Relief Act of 1997
L&E Table of Contents
CCHTAX;97ACTT
Martindale-Hubbell®–
Uniformed Gifts to Minors Act (Revised)
ESTATE;GMINA
CCH Significant Tax Legislation
CCHTAX;CCH105
CCH Legislative Documents, Treaties
CCHTAX;CCHLDT
Martindale-Hubbell® –
Uniform Transfers to Minors Act
ESTATE;UTMACT
CCH 1996 Tax Bill of Rights
CCHTAX;96TXBL
CCH 1996 Index – Tax Bill of Rights
CCHTAX;96TXBI
CCH 1996 Table of Contents – Tax Bill of Rights
CCHTAX;96TXBT
CCH 1996 Tax Aspects of New Laws
CCHTAX;96ASP
CCH 1996 Index – Tax Aspects of New Laws
CCHTAX;96ASPI
CCH 1996 Table of Contents –
Tax Aspects of New Laws
CCHTAX;96ASPT
PUBLIC RECORDS
State tax assessor records
STTAX;xxPROP*
DIRECTORIES
Tax Analysts Federal Tax Officials Directory
TAXANA;TAXDIR
Tax Analysts International Tax Officials Directory
TAXANA;INTDIR
FEDTAX;MHTAX
Last 1954 Internal Revenue Code
before 1986 Tax Act
CCHTAX;LAST54
Martindale-Hubbell Law Directory –
Tax Law Listings
STTAX;STLEG
Last 1954 Internal Revenue Code before
1986 Tax Act – Table of Contents
CCHTAX;LST54T
State Legislative Directory
Tax Analysts State Tax Officials Directory
TAXANA;STADIR
IRS Materials
Tax Professionals Directory
TAXANA;PRODIR
CCH IRS Private Letter Rulings and
Technical Advice Memoranda
CCHTAX;CCHPLR
CCH IRS General Counsel Memorandums
CCHTAX;CCHGCM
CCH IRS Actions on Decisions
CCHTAX;CCHAOD
CCHTAX;CCHUST
CCH IRS Technical Memorandums
CCHTAX;CCHTM
CCH Tax Court Cases from 1942
CCHTAX;CCHTC
CCH IRS Litigation Guideline Memos
CCHTAX;CCHLGM
CCH Tax Court Memos from 1942
CCHTAX;CCHTCM
CCH IRS Industry Specialization Program
CCHTAX;CCHISP
CCH Board of Tax Appeals Cases/Memos
1924 – 1942
CCHTAX;CCHBTA
CCH IRS Market Segment
Specialization Program
CCHTAX;CCHMSS
CCH IRS Cumulative Bulletin/Internal
Revenue Bulletin
CCHTAX;CCHCB
CCH®
CCH publications are available on the LEXIS-NEXIS services via LEXIS-NEXIS research software.
Federal Cases
CCH United States Tax Cases from 1913
Federal Advance Release Documents
CCH Federal Advance Release Documents
CCHTAX;FEDARD
Federal Excise Tax Reporter
Internal Revenue Code
Internal Revenue Code (Archives from 1978 – 1997) CCHTAX;xxIRC**
Internal Revenue Code Table of Contents
(Archives from 1978 – 1997)
CCHTAX;xxIRCT**
Internal Revenue Code Topical Indexes
(Archives from 1978 –1997)
CHTAX;xxIRCI**
14
CCH Combined Federal Excise Tax Reporter
CCHTAX;ETRALL
CCH Federal Excise Tax Reporter Topical Index
CCHTAX;ETRINX
CCH Federal Excise Tax Reporter
Table of Contents
CCHTAX;ETRTOC
CCH Federal Excise Tax Reporter
Citator/Finding List
CCHTAX;ETRCIT
* Where xx is the state postal code.
** Where xx is the two-digit year.
TAX SEARCH TIPS
Sources
Source Name
Library;File
Source Name
Library;File
CCHTAX;xxCAS*
CCH Combined Federal Estate &
Gift Tax Reporter
CCHTAX;EGTALL
CCH State Tax Reporters Cases & Rulings
with Headnotes for each individual state
CCHTAX;xxTOC*
CCH Federal Estate & Gift Tax
Reporter Topical Index
CCHTAX;EGTINX
CCH State Tax Reporter Table of
Contents for each individual state
CCHTAX;xxINDX*
CCH Federal Estate & Gift Tax
Reporter Table of Contents
CCHTAX;EGTTOC
CCH State Tax Reporter Topical Indexes
for each individual state
CCH Federal Estate & Gift Tax
Reporter Citator/Finding list
CCHTAX;EGTCIT
Federal Estate & Gift Tax Reporter
California Tax Analysis
Pension Plan Guide
CCH California Tax Analysis
CCHTAX;CCHCTA
CCH California Tax Analysis Topical Index
CCHTAX;CTAINX
CCH California Tax Analysis Table of Contents
CCHTAX;CTATOC
CCH Combined Pension Plan Guide
CCHTAX;PENALL
New York Tax Analysis
CCH Pension Plan Guide Topical Index
CCHTAX;PENINX
CCH New York Tax Analysis
CCHTAX;CCHNTA
CCH Pension Plan Guide Table of Contents
CCHTAX;PENTOC
CCH New York Tax Analysis Topical Index
CCHTAX;NTAINX
CCH New York Tax Analysis Table of Contents
CCHTAX;NTATOC
Human Resources
CCH Combined Payroll Management Guide
CCHTAX;PAYALL
State Tax Advance Releases
CCH Payroll Management Guide Topical Index
CCHTAX;PAYINX
CCH State Advance Release Documents
CCH Payroll Management Guide
Table of Contents
CCHTAX;PAYTOC
State Tax Guide
CCH Payroll Federal Tax Regulations
CCHTAX;PAYREG
CCH Payroll Federal Tax Regulations
Table of Contents
CCHTAX;PAYRGT
Federal Tax Service
CCH Federal Tax Service
CCHTAX;CCHFTS
CCH Federal Tax Service Topical Index
CCHTAX;FTSINX
CCH Federal Tax Service Table of Contents
CCHTAX;FTSTOC
Standard Federal Tax Reporter
CCHTAX;STARD
CCH State Tax Guide
CCHTAX;CCHSTG
CCH State Tax Guide Index
CCHTAX;STGINX
Multistate Corporate Income Tax Guide
CCH Multistate Corporate Income Tax Guide
CCHTAX;CCHMCI
CCH Multistate Corporate Income
Tax Guide Index
CCHTAX;MCIINX
CCH Multistate Corporate Income
Tax Guide Table of Contents
CCHTAX;MCITOC
Multistate Sales Tax Guide
CCH Combined Standard Federal Tax Reporter
CCHTAX;FEDALL
CCH Multistate Sales Tax Guide
CCHTAX;CCHMST
CCH Standard Federal Tax Reporter Topical Index
CCHTAX;FEDINX
CCH Multistate Sales Tax Guide Index
CCHTAX;MSTINX
CCH Standard Federal Tax Reporter
Table of Contents
CCHTAX;FEDTOC
CCH Multistate Sales Tax Guide
Table of Contents
CCHTAX;MSTTOC
CCH Standard Federal Tax Reporter
Citator/Finding List
CCHTAX;FEDCIT
Internal Revenue Manual
CCH Standard Federal Tax Reporter
(Archives from 1986 – 1997)
CCHTAX;xxFED**
CCH Table of Contents – Standard Federal Tax
Reporter (Archives from 1986 – 1997)
CCHTAX;xxFEDT**
CCH Index – Standard Federal Tax
Reporter (Archives from 1989 – 1997)
CCHTAX;xxFEDI**
CCH Internal Revenue Manual
CCHTAX;CCHIRM
CCH Internal Revenue Manual
Table of Contents
CCHTAX;IRMTOC
IRS Form Instructions
CCH Internal Revenue Service Form Instructions
CCHTAX;97INS
CCH IRS Form Instructions Table of Contents
CCHTAX;97INST
Tax Rates And Tables
Daily Tax News
CCH Federal Tax Day from 1989
CCHTAX;FEDDAY
CCH Tax Rates & Tables
CCHTAX;CCHTAB
CCH State Tax Day from 1989
CCHTAX;STDAY
CCH Tax Rates & Tables, Table of Contents
CCHTAX;TABTOC
Tax Treaties Reporter
State Tax Reporters
CCH State Tax Reporters – Compilations,
CCHTAX;xxCCH
Regulations, Cases & Rulings for each individual state
*
CCH State Tax Reporter Compilations
for each individual state
CCHTAX;xxCOMP*
CCH State Tax Reporter Statutes & Regulations
for each individual state
CCHTAX;xxREG*
CCH Tax Treaties Reporter
CCHTAX;TREATY
CCH Tax Treaties Reporter Table of Contents
CCHTAX;TRETOC
CCH Tax Treaties Reporter Index
CCHTAX;TREINX
* Where xx is the state postal code.
** Where xx is the two-digit year.
15
LEXIS Publishing™
Source Name
Sources
Library;File
Source Name
TAX ANALYSTS
BNA
Full-Text Dailies
Dailies
Library;File
Tax Analysts Tax Notes Today
TAXANA;TNT
BNA Daily Tax Report
FEDTAX;BNADTR
Tax Analysts State Tax Today
TAXANA;STN
BNA Pension & Benefits Daily
FEDTAX;BNAPEN
Tax Analysts Worldwide Tax Daily
TAXANA;TNI
BNA Daily Tax News and Development Update
FEDTAX;BNABTU
Magazines
Reports
Tax Analysts Exempt Organization
Tax Review Magazine
TAXANA;EOTMAG
Tax Analysts Insurance Tax Review Magazine
TAXANA;ITRMAG
Tax Analysts Letter Ruling Review Magazine
TAXANA;LTRMAG
Tax Analysts State Tax Notes Magazine
TAXANA;STNMAG
Tax Analysts Tax Notes International Magazine
BNA Pension & Benefits Reporter
FEDTAX;PENSN
Tax Management Journals
BNA Tax Management Compensation
Planning Journal
FEDTAX;TMCPJ
BNA Tax Management Estates,
Gifts and Trust Journal
FEDTAX;TMEGTJ
TAXANA;TNIMAG
Tax Analysts Tax Notes Weekly
TAXANA;TXNMAG
BNA Tax Management Real Estate Journal
FEDTAX;TMREJ
Tax Analysts Tax Practice and Controversies
TAXANA;TPCMAG
BNA Tax Management Memorandum
FEDTAX;TMMEMO
BNA Tax Management Weekly Report
FEDTAX;TMWEEK
RIA
Tax Management Portfolios
Federal Tax Services
BNA Tax Management Portfolio –
Estate, Gift & Trust Series
FEDTAX;TMEGT
TAXRIA;ESGIFT
BNA Tax Management Portfolio –
Foreign Income Series
FEDTAX;TMFOR
RIA United States Tax Reporter – Excise Taxes
TAXRIA;EXCISE
TAXRIA;RIAFTC
BNA Tax Management Portfolio –
U.S. Income Series
FEDTAX;TMUS
RIA Federal Tax Coordinator 2d
RIA Federal Tax Coordinator 2d
Research, Practice & Finding Aids
TAXRIA;FTCAID
RIA Analysis of the Revenue
Reconciliation Act of 1990
TAXRIA;TAXACT
RIA United States Tax Reporter – Income Taxes
TAXRIA;FED
RIA United States Tax Reporter –
Estate and Gift Taxes
MATTHEW BENDER
Applying GAAP and GAAS
FEDTAX;GAPGAS
Bender’s Payroll Tax Guide
FEDTAX;BPRTG
Newsletters
Business Organizations with Tax Planning
FEDTAX;BUSORG
RIA Estate and Financial Planners Alert
TAXRIA;ESTATE
Collier on Bankruptcy Taxation
FEDTAX;COLTAX
RIA Employee Benefits Alert & RIA
Executive Compensation Alert
TAXRIA;BENEF
Current Legal Forms with Tax Analysis
FEDTAX;CLFTA
Depreciation Handbook
FEDTAX;DEPRHB
RIA Weekly Alert
TAXRIA;WEEKLY
Estate Tax Techniques
FEDTAX;ETXTEC
Tax Citator
Federal Income Taxation of Inventories
FEDTAX;FEDINC
TAXRIA;CITATE
Federal Income Tax of Life Insurance Companies
FEDTAX;FITLIN
FEDTAX;CONRET
Journal of International Taxation
TAXRIA;JITAX
Federal Income Taxation of Corporations
Filing Consolidated Returns
Journal of Multistate Taxation
FEDTAX;JMSTAX
Federal Taxes Affecting Real Estate
FEDTAX;FTAXRE
Journal of Partnership Taxation
TAXRIA;JPTAX
FEDTAX;TTPFIT
Journal of Real Estate Taxation
TAXRIA;JRETAX
How to Save Time & Taxes Preparing
Fiduciary Income Tax Returns
Journal of Taxation
TAXRIA;JTAX
Major Tax Planning-UCS Annual Institute
on Federal Taxation
FEDTAX;TAXTEC
Practical Tax Strategies
FEDTAX;PTAXST
Modern Estate Planning
FEDTAX;MESP
RIA Estate Planning Journal
TAXRIA, ESTPLN
TAXRIA;TXLAW
New York University Annual Institute
on Federal Taxation
FEDTAX;NYITAX
Taxation for Lawyers
Taxation for Accountants
TAXRIA;TAXACC
MATBEN;INTTXT
Warren, Gorham & Lamont Tax Ideas Service
TAXRIA;IDEAS
Rhoades & Langer U.S. International
Taxation & Treaties
RIA Citator 2nd Series
Warren Gorham Lamont
16
* Where xx is the state postal code.
** Where xx is the two-digit year.
TAX SEARCH TIPS
Sources
Source Name
Library;File
Tax Planning for Corporations and Shareholders
FEDTAX;TAXPLN
Trust Administration and Taxation
FEDTAX;TRATAX
Tax Planning for Corporations and
Shareholders – Forms
FEDTAX;TPCOS
Tax Planning for S Corporations
FEDTAX;TMPSCO
Tax Planning for the Alternative Minimum Tax
FEDTAX;TAXMIN
Taxation of Financial Institutions
FEDTAX;TAXFIN
Source Name
Library;File
MISCELLANEOUS PUBLISHERS
ABI/INFORM Selected Articles
FEDTAX;ABISEL
Deloitte & Touche International and
Tax/Business Guides
FEDTAX;RDBK
Worldbusiness
FEDTAX;WLDBUS
CURRENT DEVELOPMENTS
IRS Advance Releases
FEDTAX;HOTIRS
INTERNATIONAL BUREAU OF
FISCAL DOCUMENTATION
BFD Asia and the Pacific Rim Taxation
FEDTAX;IBFDPR
IBFD Taxation and Investment in Canada
FEDTAX;IBFDCN
IBFD Taxation and Investment in China,
Hong Kong & Macau
FEDTAX;IBFDCH
IBFD Taxation and Investment in Mexico
FEDTAX;IBFDMX
IBFD Taxation and Investment in South Africa
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International Bureau of Fiscal
Documentation Tax Treaties
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International Bureau of Fiscal
Documentation Tax News
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Intl. Bureau of Fiscal Documentation –
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Intl. Bureau of Fiscal Documentation –
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FAULKNER & GRAY
Faulkner & Gray Accounting Technology
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Faulkner & Gray Accounting Today
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Faulkner & Gray Journal of Business Strategy
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The Tax Adviser
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Accounting Literature (Current and Superseded)
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New York University Tax Law Review
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LEXIS Publishing™
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LEXIS Search Advisor
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LEXIS Search Advisor, part of the lexis.comsm research system, is an innovative finding tool for
legal materials, based on a classification system of areas of law and related topics. It can help you
target your legal issue, identify an appropriate source, and formulate your search request.
Designed for today’s practice of law, LEXIS Search Advisor makes legal research much easier.
It leverages the editorial expertise and innovative technologies of the LEXIS Publishing™ family of
companies to help you find authoritative results quickly, easily and effectively.
LEXIS Search Advisor keeps pace with the ever-changing, more demanding, role of today’s
legal researcher. It’s:
• Dynamic—As new areas of law develop and legal theories evolve, they can be added to
the classification system easily to retrieve relevant case law and analysis.
• Timely—Cases can be retrieved as soon as they are added online. You’re assured of
the most current search results.
• Intuitive—The classification system is organized by areas of law and then by legal topics within
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• Authoritative—The classification system was created in collaboration with Matthew Bender®
editors and authors to help ensure the utmost in accuracy.
The LEXIS Search Advisor classification system for taxation:
2 Federal Income Tax Computation
2 Compensation & Welfare Benefits
4 Cafeteria Plans (IRC sec. 125)
4 Death Benefits (IRC sec. 101)
4 Disability Payments (IRC secs. 104-106)
4 Fringe Benefits (IRC secs. 61, 132)
4 Life Insurance (IRC sec. 79)
4 Stock Options (IRC secs. 421-424)
4 Wages, Tips & Other Compensation
(IRC secs. 61, 3121, 3231)
2 Deductions for Business Expenses
4 Capital Expenditures (IRC secs. 263-263A)
4 Carrying Charges (IRC sec. 266)
4 Credits (IRC secs. 38-54, 1396-1397)
4 Expenses for Production of Income (IRC sec. 212)
4 Exploration & Drilling Costs (IRC secs. 263(c), 616-617)
4 Interest (IRC sec. 163)
4 Other Business Expenses (IRC secs. 162, 274, 212)
4 Research & Experimentation (IRC sec. 174)
4 Residential Property Used for Business (IRC sec. 280A)
4 Taxes (IRC sec. 164)
18
2 Deductions for Depreciation, Amortization & Depletion
4 Cost Recovery, Depreciation & Amortization (IRC
secs. 167-169, 171, 178, 194-195, 197, 216, 248, 280F)
4 Depletion (IRC secs. 611-613A)
4 Election to Expense Depreciable Business Property
(IRC sec. 179)
4 Investment Tax Credit (IRC secs. 38, 39, 46, 48)
2 Deductions for Losses
4 Activities Not Engaged in for Profit (IRC sec. 183)
4 At-Risk Limitations (IRC secs. 49, 465)
4 Bad Debts (IRC sec. 166)
4 General Losses (IRC sec. 165)
4 Net Operating Loss (IRC secs. 172, 382)
4 Passive Activity Loss (IRC sec. 469)
2 Deductions for Nonbusiness Expenses
4 Charitable Contributions (IRC sec. 170)
4 Education Deduction & Credit (IRC secs. 127, 221)
4 Interest Expense Deduction (IRC secs. 163, 267)
4 Medical & Dental Deduction (IRC sec. 213)
4 Moving Expense Deduction (IRC sec. 217)
4 Personal & Dependent Exemption (IRC secs. 151-153)
4 Taxes-Paid Deduction (IRC sec. 164)
TAX SEARCH TIPS
2 Retirement Plans
4 Community Property (IRC sec. 2056)
4 Contributions (IRC secs. 401-404A, 406-408A, 410-420)
4 Credits (IRC secs. 2010-2016, 2505)
4 Defined Benefit & Hybrid Plans (IRC secs. 411, 414, 415)
4 Estate Tax Return Filing & Payment (IRC secs. 2001-2002)
4 Defined Contribution Plans (IRC secs. 414-415)
4 Generation-Skipping Transfer Tax (IRC secs. 2601-2664)
4 Determination Letters
4 Gifts (IRC secs. 2035, 2501-2524)
4 Distributions (IRC secs. 401-404, 408-409, 411,
4 Jointly Held Property (IRC sec. 2040)
414, 416-417)
4 Life Insurance (IRC sec. 2042)
4 Employee Stock Ownership Plans (ESOPs) (IRC sec. 409)
4 Lifetime Transfers (IRC secs. 2035-2038)
4 Individual Retirement Plans (IRC sec. 219)
4 Marital Deduction (IRC secs. 2056, 2523)
4 Integration (IRC sec. 401)
4 Nonresident Aliens (IRC secs. 2101-2109)
4 Multiemployer Plans (IRC secs. 418-418E)
4 Powers of Appointment (IRC secs. 2041, 2514)
4 Nondiscrimination Rules (IRC sec. 401)
4 Property Held at Death (IRC secs. 2033, 2044)
4 Qualified Plans (IRC secs. 401-403, 404A, 408, 410-411,
2 Federal Excise Taxes
415-416)
4 Alcohol, Tobacco & Related Excise Taxes (IRC secs. 4371-4374,
4 Rollovers, Vesting & Merger (IRC secs. 401, 408-409, 411)
4681-4682, 5001-5694, 5701-4763, 5801-5872, 5881)
4 SEPs, SIMPLEs & Keoghs (IRC secs. 402, 404, 408)
4 Communications (IRC secs. 4251-4254)
4 Tax-Sheltered Annuities (IRC sec. 403)
4 Fuels (IRC secs. 4041-4042, 4081-4084, 4091-4093, 4121)
4 Top-Heavy Plans (IRC sec. 416)
4 Manufacturers (IRC secs. 4131-4132, 4161, 4181-4182,
2 Sales & Exchanges
4216-4227)
4 Basis (IRC secs. 1011-1017, 1019, 1023, 1921)
4 Transportation (IRC secs. 4261-4263, 4271-4272, 4281-4282,
4 Capital Gains & Losses (IRC secs. 1201-1203, 1211-1212,
4461-4462, 4471-4472)
1221-1223, 1231-1259, 1271-1279, 1281-1298)
4 Vehicles (IRC secs. 4481-4484, 4064, 4071-4073, 4101-4103,
4 Installment Sales (IRC secs. 1001, 1031, 1231)
4051-4053, 4001-4003)
4 Intangible Property (IRC secs. 1234-1235, 1241, 1253)
2 International Taxation
4 Involuntary Conversions (IRC sec. 1033)
2 Americans Operating Abroad
4 Like-Kind Exchanges (IRC sec. 1031)
4 Base Company Income (IRC secs. 954, 970)
4 Recapture of Depreciation (IRC secs. 1245, 1250)
4 Controlled Foreign Corporations (IRC secs. 951-965)
4 Related Party Transactions (IRC sec. 1239)
4 Corporations Located in U.S. Possessions (IRC secs. 931-936)
4 Securities & Other Instruments (IRC secs. 1058,
4 Effectively Connected Income (IRC sec. 1446)
1081-1083, 1091-1092, 1233-1234A, 1236, 1256, 1259,
4 Foreign Corporations’ Income (IRC secs. 881-886)
1271-1278, 1281-88)
4 Foreign Currency (IRC secs. 985-990)
4 Trade or Business Property (IRC secs. 1031, 1221, 1231)
4 Foreign Expropriation Losses (IRC secs. 1349, 1351, 1352)
2 Tax Accounting
4 Foreign Personal Holding Companies (IRC secs. 551-558)
4 Accounting Records (IRC secs. 446, 6001)
4 Foreign Tax Credits (IRC secs. 901-909)
4 Accrual Method (IRC secs. 446, 447, 451, 461, 467)
4 International Boycotts (IRC secs. 908, 927, 952, 995, 999)
4 Allocation of Income & Deductions by Secretary
4 Partnerships, Trusts & Estates (IRC sec. 875)
(IRC sec. 482)
4 Passive Foreign Investment Companies (IRC secs. 1291-1297)
4 Cash-Basis Method (IRC secs. 446, 448, 451, 461)
4 Sales Corporations (IRC secs. 991-997)
4 Changes in Accounting Methods (IRC secs. 446, 481)
4 Tax Treaties (IRC secs. 894, 6114)
4 Inventory & Uniform Capitalization Rules (IRC secs. 471-475)
4 Transfer Pricing (IRC sec. 925)
4 Long-Term Contracts (IRC sec. 460)
4 U.S. Citizens Abroad (IRC secs. 911-912)
4 Original Issue Discount (IRC secs. 1271-1276, 1278)
2 Foreign Persons’ Activities in the United States
4 Tax Benefit Rule (IRC sec. 111)
4 Foreign Employees (IRC sec. 893)
4 Tax Years (IRC secs. 441-444)
4 Investment in U.S. Real Property (IRC secs. 861, 897)
2 Unearned Income
4 Resident & Nonresident Aliens (IRC secs. 871-880)
4 Dividends, Royalties & Rental Income (IRC sec. 61)
2 Federal Tax Procedure & Administration
4 Interest Income (IRC sec. 61)
2 Administration
2 Valuation
4 Information Returns & Identification Numbers
4 Business Interests
(IRC secs. 6031-6065)
4 Closely Held Corporations
4 Return & Payment Time & Place Requirements
4 Corporate Securities
(IRC secs. 6071-6091, 6151-6167)
4 Life Insurance
2 Audits & Investigations
4 Personal Property
4 Administrative Summons (IRC secs. 6038A, 6038C, 6331,
4 Real Property
6503, 7210, 7402, 7602-7605, 7609-7611)
2 Federal Estate & Gift Tax
4 Criminal Procedure & Penalties (IRC secs. 7201-7217,
4 Administrative & Related Deductions (IRC secs. 2053-2054)
7231-7233, 7240-7242, 7261-7262, 7268-7273, 7375)
4 Alternative & Special Use Valuation (IRC secs. 2032, 2032A,
4 Disclosure of Information (IRC secs. 6103-6104, 6108-6110,
2701-2704)
6713, 7213, 7216, 7431, 7435)
4 Annuities, Retirement Benefits & Death Benefits (IRC sec. 2039)
4 Examinations (IRC secs. 7601-7606, 7608-7613)
4 Basis of Property Acquired From a Decedent (IRC sec. 1014)
4 Fraud (IRC secs. 6662-6664, 6674, 6690, 7204-7207, 7268,
4 Charitable Deduction (IRC secs. 2055, 2522, 2524)
7434, 7454, 7623)
19
LEXIS Publishing™
4 Res Judicata & Collateral Estoppel
4 Return Preparers (IRC secs. 6060, 6107, 6694-6696, 6713,
7216, 7407, 7427)
2 Settlements
4 Bankruptcy & Receivership (IRC secs. 6871-6873)
4 Closing Agreements & Compromises (IRC secs. 7121-7124)
4 Tax Court (IRC secs. 7441-7487)
2 Tax Liabilities & Credits
4 Assessments (IRC secs. 6201-6867)
4 Civil Penalties (IRC secs. 6651-6751)
4 Collection (IRC secs. 6301-6317)
4 Deficiencies (IRC secs. 6211-6216)
4 Interest (IRC secs. 6601-6631)
4 Levy & Distraint (IRC secs. 6331-6344, 7429)
4 Liens (IRC secs. 6320-6327)
4 Overassessments, Refunds & Credits (IRC secs. 6401-6427)
4 Withholding & Estimates (IRC secs. 3401-3406, 6315,
6654-6655)
4 Transferees & Fiduciaries (IRC secs. 6901-6905)
2 Federal Taxpayer Groups
2 C Corporations
4 Accumulated Earnings Tax (IRC secs. 531-537)
4 Alternative Minimum Tax (IRC secs. 55-59)
4 Attribution (IRC secs. 316-318)
4 Banks (IRC secs. 581-585, 593-594, 597, 691)
4 Collapsible Corporations (IRC sec. 341)
4 Consolidated Returns & Liability (IRC secs. 1501-1504,
1551-1552, 1561-1563)
4 Dividends (IRC secs. 316, 561-565)
4 Earnings & Profits (IRC secs. 312, 316)
4 Insurance Companies (IRC secs. 801-848)
4 Liquidations (IRC secs. 331-338)
4 Personal Holding Companies (IRC secs. 541-558)
4 Professional & Personal Service Corporations
(IRC secs. 269A, 280H)
4 Publicly Traded Partnerships (IRC secs. 469, 7704)
4 Recapitalizations (IRC sec. 368)
4 REITs, RICs, REMICs & FASITs (IRC secs. 851-860L,
4981-4982, 6697)
4 Reorganizations (IRC secs. 351-368, 381-384)
4 Shareholders (IRC secs. 301-307)
4 Special Corporate Deductions (IRC secs. 241-249)
4 Stock Redemptions (IRC secs. 302-304)
2 Exempt Organizations
4 Conditions & Restrictions (IRC 501-505, 521, 526-530)
4 Private Foundations (IRC 507-509)
4 Unrelated Business Income (IRC secs. 511-513)
4 Unrelated Debt-Financed Income & Deductions (IRC sec. 514)
2 Income Taxation of Estates, Trusts & Beneficiaries
4 Deductions & Credits (IRC sec. 641-667, 671, 681, 685)
4 Grantor Trusts (IRC secs. 671-679)
4 Taxation of Beneficiaries (IRC secs. 661-668, 691-692)
2 Individuals
4 Adjustments to Income (IRC secs. 62, 71, 215, 911)
4 Alternative Minimum Tax (IRC secs. 55-59)
4 Bankruptcy (IRC sec. 108, 1398, 6103)
4 Business Deductions (IRC secs. 62, 63, 162)
4 Casualty & Theft Loss Deduction (IRC sec. 165)
4 Community Property & Income (IRC secs. 66, 89)
4 Credits (IRC secs. 21-26, 30-33, 42, 48, 53)
20
4 Divorce or Separation Payments (IRC secs. 62, 71, 215,
682, 1041)
4 Estimated Tax (IRC secs. 6315, 6654)
4 Exclusions From Gross Income (IRC secs. 101-112, 115,
117-123, 125-139)
4 Filing Status (IRC secs. 1-2)
4 Gross Income (IRC sec. 61)
4 Income From Joint Property (IRC sec. 6013)
4 Innocent Spouse Rule (IRC sec. 6013)
4 Life Insurance & Annuities (IRC sec. 72)
4 Minor’s Income (IRC secs. 1, 73)
4 Production of Income Expenses (IRC sec. 212)
4 Self-Employment (IRC secs. 164, 1401-1403)
4 Taxable Income (IRC secs. 162, 164, 165, 170)
2 Partnerships & Limited Liability Companies
4 Acquiring an Interest (IRC secs. 709, 721)
4 Allocations (IRC secs. 704, 755)
4 Basis (IRC secs. 704, 705, 722-724, 731-735, 737, 742,
751, 754, 755)
4 Contributions (IRC secs. 721-724)
4 Death or Retirement (IRC secs. 736, 753)
4 Distributions (IRC secs. 731-737)
4 Family Partnerships (IRC sec. 704)
4 Income (IRC secs. 701-703)
4 Liabilities (IRC sec. 752)
4 Loss Deduction Limitations (IRC sec. 704)
4 Tax Accounting (IRC secs. 701-703, 706)
4 Termination (IRC sec. 708)
4 Transactions Between Partner & Partnership (IRC sec. 707)
4 Transfers of Interest (IRC secs. 741-743)
2 S Corporations
4 Basis (IRC secs. 1361, 1367)
4 Computation of Income or Loss (IRC sec. 1366)
4 Conditions & Restrictions (IRC sec. 1361)
4 Distributions (IRC secs. 1361, 1368)
4 Elections (IRC secs. 1362-1363)
4 Passive Activities (IRC secs. 469, 1375)
4 Shareholders (IRC secs. 1361, 1362, 1366, 1377)
4 Taxable Year (IRC secs. 1361, 1378)
4 Termination (IRC sec. 1362)
2 State & Local Taxation
4 State Alcohol & Tobacco Products Tax
4 State Franchise Taxes
4 State Gambling Taxation
4 State Gift & Death Taxes
2 State Income Taxation
4 Corporations & Unincorporated Businesses
4 Individuals, Estates & Trusts
4 Partnerships
4 State Natural Resources Taxation
2 State Property Taxation
4 Intangible Personal Property
4 Real Property
4 Tangible Personal Property
4 State Public Utilities Taxation
4 State Sales Taxation
4 State Tax Procedure & Administration
4 State Use or Compensating Tax
LEXIS, NEXIS, and Martindale-Hubbell are registered trademarks, LEXIS Publishing and MICHIE are trademarks, and lexis.com is a service mark of Reed Elsevier Properties
Inc., used under license. SHEPARD’S is a registered trademark of SHEPARD’S Company. Matthew Bender is a registered trademark of Matthew Bender Properties Inc.
Other products or services may be trademarks of registered trademarks of their respective companies. ©1999 LEXIS-NEXIS Group. All rights reserved. 1199