Customize westlaw.com.
Explore KPMG Tax Interface in
westlaw.com®.
Tax Research on Westlaw®
Basic Federal Applications and Searches
60 Minutes
The KPMG Tax interface provides you with quick and easy access to tax content on Westlaw.
The left frame provides you with shortcuts for locating documents (when you know their citation
or title), databases, and services. The right frame provides you with more dynamic search
capabilities as well as your result once you have initiated a find or a search. To use the KPMG
Tax page, complete the following steps: 1. Click My Westlaw at the top of the page. 2.
Select the check box for KPMG Tax in the Topical section and click Next. 3. Click the circle
next to KPMG TAX to select as your default page, then click Save.
The KPMG Tax interface is customizable! You customize the KPMG Tax page by adding the
content and services you use most often and by removing the features or databases you use
infrequently. Click Edit in the Shortcuts section to display the options available for the left
frame. Click Edit in the Search for section to display the search tools available for this section.
Click Edit in the In the following database(s) section to display the available database options.
Search Scenario
A few questions regarding S-Corporations have been presented, and you need to conduct some additional research regarding the
following issues:
• When can an S-Corporation deduct bad debts?
• How do S-Corporations compare to limited liability companies?
• Are foreign taxes passed through to shareholders of an S-Corporation?
• What are the employer and employee pension and profit-sharing plan contribution limitations?
Page 1 of 16
4/2002
Perform tax research.
Application
Quickly retrieve a federal
statutory provision with a
known citation (Find a
document by citation).
Statutes on Westlaw
Research note: United States
statutory provisions are
enacted via legislation
introduced and passed by
Congress. As legislation is
introduced it will carry a
Senate or House bill number,
which may be cited as S.B.,
Senate Bill, H.B. or House
Bill. Upon passage by
Congress and the signing of
the President the legislation
will acquire a public law
number, which may be cited
as P.L. or Pub. Law. These
public laws are codified to the
United States Code, which
may be cited by USC or USCA
(West’s annotated version of
the USC). Tax provisions are
typically codified to Title 26
of the USC, which is also
called the Internal Revenue
Code, which may be cited by
IRC. We will refer to these
provisions using USC, USCA,
and IRC interchangeably.
Page 2 of 16
Access this database or
service
Click Find a Federal Tax
Document in the left
frame and locate the IRC
text box in the right
frame.
Type
166 in the IRC text box and
click Go.
Features and highlights
You can quickly retrieve documents
(statutes, regulations, cases and
administrative materials) with a known
citation using the Find service. Use the
Find templates available to assist you with
the proper format to retrieve the document.
Review the format of the retrieved
document. The standard annotated federal
statutory document in Westlaw includes
the substantive provision of the statutory
section as well as additional information to
facilitate your legal research. The document
begins with the citation to the section,
followed by the title and text of the
provision. West enhances the document by
providing information and analysis including
statutory credits, historical and statutory
notes, revision notes, legislative reports,
amendments and other information that
may be significant to its construction and
application. Research and practice aids
provide cross-references and library
references that lead you to relevant Key
Numbers as well as treatises, law reviews,
and administrative code provisions. Case
annotations provide abstracts of court
opinions that interpret and clarify the
meaning of the legislation.
With Enhanced readability, the statute
layout now matches the formatting and
readability of statutes in print, using printequivalent indent patterns, spacing, italics
and bolding
The indenting of subsection, in particular,
now makes it easier to understand the
relationships between those subsections!
The Preliminary field information cascades
4/2002
Determine the status of IRC §
166, which was retrieved
with the previous search.
Has it been amended or is
there pending legislation that
may impact this provision?
We see a yellow flag in at
the top if the Links Tab
indicating Pending
Legislation. Click the
History link to see the
statutes status in the left
frame.
inward for easier understanding of the
context of the code section within the
organization of the code.
Westlaw StatutesPlus has a centrally
located, visually distinct KeyCite area (in
white box at the top of the Links tab) so
you can key in on the statute’s status,
history, and citing references immediately.
KeyCite is now front and center!
New explanations for the KeyCite status
flags in the white box provide short
descriptions of each symbol, letting users
know at a glance what KeyCite is telling
them – this is particularly helpful for the
more occasional user.
The red flag indicates that the statute
section has been amended or repealed by a
public or session law. The red flag will
remain until the legislation has been
codified to the section.
A yellow flag indicates that there is
pending legislation that may affect the
statute section (currently available on USCA
and for all 50 state statutes) or that a
section has been re-codified or renumbered (USCA and all states).
Review of the additional
content in the Links Tab
in the left frame
After you find and verify a statute, hone in
on all the additional resources provided in
the clean, streamlined two-tab display
tailored specifically for the statute
retrieved.
The Links tab gathers - in one spot - quick
links to all resources needed for browsing,
verifying and expanding research on the
statute, saving valuable time and effort
and, perhaps most importantly, ensuring
thorough research by providing links to
documents you may have otherwise
missed. Now everything you need to verify
Page 3 of 16
4/2002
and interpret your statute comes to you,
instead of you having to go searching for it.
The links on the tab are dynamic – they
won’t appear unless documents of that type
applicable to your statute are available on
WL.
If you select any of the links displayed on
the Links tab, the target will display in the
right pane.
Click on Table of Contents in
the Full-Text Document
portion of the Links tab for
IRC 166.
The Full-Text Document portion of the Links
tab will provide us with tools to help us
navigate the statute and understand its
context Access to the Table of Contents
here allows the researcher to browse in a
glance the section headings of neighboring
(and potentially relevant) code sections
within a chapter or subchapter, just as you
would do in print.
What’s new is that the Table of Contents,
when selected, now populates the larger
right pane for much easier reading!.
Notice that the blue arrow indicates what is
displayed in the right pane and will move as
you select different links in the Link tab.
Click on Versions link allows
you to carry your search into
an historical statutory
database to view earlier
versions of this code section.
Click on the Section Outline
link to navigate the
subsections of a statute with
ease.
Page 4 of 16
Simply click on the highlighted link to the
code from the relevant year for a Search
Center, allowing you to run a search in the
selected historical statute database. If you
have run a search to arrive at your main
statute, your search will be preserved to
run in the historical database
Not only can you link to a subsection by its
number, but you can also identify the
content in each subsection by its caption.
The Section Outline also allows you to link
to other parts of the statutory document in
addition to its text, such as the Credits,
4/2002
Click on Notes of Decision in
the Cases portion of the Links
tab.
Let’s move to the next portion
of the Links tab – Analysis –
by clicking on its first
category, Law Reviews. One
source is KeyCite, which
electronically identifies law
review articles, ALRs or
treatises that directly cite the
code section.
Now let’s move to the next
category – Legislative
History – by clicking on its
first category, Text
Amendments.
Let’s move to the next
category – Statutes – by
clicking on CrossReferences.
Page 5 of 16
Historical Notes, References, and Notes of
Decision
The Notes of Decisions link to identify the
headnotes from cases that the attorneyeditors have identified as significantly
interpreting or applying your statute.
Also note the link to Additional Citing
Cases. Only Westlaw allows researchers to
access additional citing cases straight from
an integrated statute display.
The Analysis portion of the Links tab
collects law review articles, ALR articles,
and treatises and forms relevant to the
code section all in one readily accessible
spot. Now it is easy for you to find the
information you need gain a deeper
understanding of your statute.
The Treatises and Forms category
includes a wide variety of additional
secondary sources such as links to the RIA
Federal Tax Coordinator, All WG&L
Treatises and Journals, Mertens, BNA
Daily Reports and Portfolios, checklists,
AmJur articles, etc.
Text amendments (Credits) provide
citations to the act originally enacting this
code section and all acts thereafter that
amended it. New to the Editor’s Notes is
the hypetext linking to the cited
congressional committee reports related to
the enactment or amendment! Legislative
history research on your statute just
became easier!
Westlaw gathers access to all related
statutes in one place (here in the Statutes
section of the Link tab), including statutes
citing statutes.
4/2002
Next, let’s move to the
Administrative category by
clicking on Administrative
Code.
Print IRC § 166.
Hover over the up arrow
next to Print Doc on the
bottom left corner of the
right frame. Select
Current Document.
Select the destination and
click Send Request.
Page 6 of 16
When you retrieve a document using the
Find function, you can print the entire
document or the citation list where your
Find provided more than 1 document. You
can send your print request to a number of
destinations, including forwarding your
document to an e-mail address.
Note, under the range, current document
you now have the option to print the
KeyCite results (history and citing
references) at the same time. Also, you
can print just the statutory text by
selecting Statutory Text under content.
Often your statutory research will begin
with an idea or issue without the benefit of
a specific statutory citation. Researching
under these circumstances you have the
option to select a database that includes
the statutory code that you need to review.
Descriptive word searching using a Terms
and Connectors or Natural Language
query allows you the ability to locate the
provisions within the statutory code
relevant to your idea or issue.
Searching statutory
databases when you don’t
have a citation to a specific
provision.
Search the United States
Code for provisions that
address the deductibility of
worthless debts.
Retrieve administrative code sections
related to the statute you’re viewing! The
Administrative portion of the Links tab may
also include linked citations to Federal
Register provisions citing your code
section, in a separate category after the
Administrative Code category. Also you can
quickly identify all other Agency Opinions
and Administrative Decisions that that
have cited to our statute.
From the KPMG Tax tab,
in the right frame under
Federal Tax Primary
Sources click the blue link
In the Headings/Titles box
type bad or worthless /s
debt. Click Go.
The Internal Revenue Code database
searches tax statutes and annotations from
the United States Code. Searching the
annotations included with the statutory
4/2002
provisions allows you to locate relevant
statutory provisions that did not include
your search terms within the substantive
document portion of the section.
to search the Internal
Revenue Code.
Click on the Table of
Contents link on the left
side of the screen.
From the TOC, Click the blue
hyperlink to 167.
Retrieve Internal Revenue
Code provisions that discuss
when foreign taxes are
passed through to
shareholders of an SCorporation
From the KPMG Tax tab,
click the blue title
Internal Revenue Code
on the right side of the
frame.
(Using a Natural Language
query type)
When are foreign taxes
passed through to
shareholders of an SCorporation in the Terms text
box.
The Table of Contents feature, an
enhancement of the earlier Westlaw
Documents in Sequence capability, provides
a table of contents view of the statutory
provision, allowing you to see the provision
in its sequential order in the state statutory
code. Viewing the document in sequence
allows you to quickly review the titles of the
provisions that proceed and follow your
document.
The Internal Revenue Code (FTX-USCA)
database contains documents from the
United States Code Annotated that relate to
federal taxation including the Internal
Revenue Code (Title 26), federal court rules
applicable to proceedings under Title 26,
and provisions from any other title of the
USC that pertain to the practice of federal
taxation.
Note that your results display in a fullscreen search result. This layout gives
you a better snapshot of your search result.
As you see, it displays the words before and
after your search terms for each document,
so you can determine a document’s
relevance at a glance.
Also, ResultsPlus is available. ResultsPlus
is a Westlaw feature that automatically
suggests additional information related to
your statute (or case law) search. As when
searching cases, your search in statutes
will also suggest applicable secondary
materials via ResultsPlus. The suggested
materials are accessible by a set of links
that appears to the right of your search
results.
Page 7 of 16
4/2002
ResultsPlus creates a total research solution
by linking you to all the other on-point
resources you need to complete your
research.
As with statutory provisions,
federal regulations may be
retrieved by citation through
the Find function or by way of
a Search in a database.
Click Find a Federal Tax
Document in the left
frame and locate the
Treasury Regulations text
box in the right frame.
1.166-1 in the Treasury
Regulations text box and click
Go.
Review the format of the retrieved
document. The standard federal regulatory
document in Westlaw includes the
substantive provision of the regulation,
citation to statutory authority, with crossreferences to information contained in the
Federal Register.
Quickly retrieve a federal
regulatory provision with a
known citation (Find a
document by citation).
Regulations on Westlaw
Click on the Table of
Contents link on the left side
of the screen.
Research note: United States
regulatory provisions are
created by federal agencies
under authority granted to
them by Congress. These
provisions are collected and
published in the Code of
Federal Regulations.
Regulations created by the
Internal Revenue Service are
collected at Title 26 of the
Code of Federal Regulations
and may be referred to as
Treasury Regulations, which
includes Final IRS Regulations
and Temporary IRS
Regulations.
From the TOC, Click the blue
hyperlink to 1.166-2.
Click the History linnk in
the left frame
Page 8 of 16
You can quickly retrieve federal regulation
documents with a known citation using the
Find service. Use the Find templates to
assist you with the proper format to
retrieve the document.
The KeyCite result is
displayed.
The TOC feature, an enhancement of the
earlier Westlaw Documents in Sequence
capability, provides a table of contents view
of the regulatory provision, allowing you to
see the provision in its sequential order in
the Code of Federal Regulations.
KeyCite® for regulations will alert you to
activity that affects your regulation and is
available for federal regulations.
4/2002
Information included under the History link
includes cross-references to the Federal
Register that documents the creation of the
regulation.
Click the Green C or
Citing References link in
the left frame.
The KeyCite result is
displayed.
Under the Citing References link on the
left side of your screen you will find a listing
of cases, administrative, and secondary
materials that cite to the regulation.
Reference to citing cases, administrative
and secondary materials are added to
KeyCite as soon as they are added to
Westlaw
Searching regulatory
databases when you don’t
have a citation to a specific
provision.
From the KPMG Tax tab,
place a check mark in the
box to the left of
Final & Temporary
Regulations.
(Using a Terms and
Connectors query type)
“worthless debt” /s
deduct! Click Go.
The Final & Temporary Regulations
searches United States tax regulations.
Search United States
Treasury Regulations for rules
governing the deductibility of
worthless debts.
From the KPMG Tax tab,
place a check mark in the
box to the left of Proposed
Regulations & Preambles
(Treasury Decisions).
(Using a Terms and
Connectors query type) Click
the down arrow to the right
of recent searches and click
“worthless debt” /s
deduct! Click Go.
Westlaw provides coverage for proposed
Federal regulations.
Review proposed United
States Regulations for
proposed rules governing the
deductibility of worthless
debts.
From the KPMG Tax tab,
click the Scope information
link (green i) next to
Proposed Regulations &
Preambles (Treasury
Decisions).
Click Contents and
Searching and Fields in the
left frame.
Scope provides a detailed description of a
database or service. It may also include
search tips, copyright information, and
references to related databases and
services.
As with statutory and
regulatory provisions, federal
cases may be retrieved by
citation through the Find
function.
Click Find a Federal Tax
Document in the left
frame and locate the SCT
text box.
83 S. CT. 1168 in the SCT
text box and click GO.
You can quickly retrieve cases with a known
citation using the Find service. Use the
Find templates available to assist you with
the proper format to retrieve the document.
Page 9 of 16
4/2002
Quickly retrieve a Federal
case with a title of party
name(s) (Find a document by
title).
Click Find by Title in the
left frame.
Whipple and Commissioner
of Internal Revenue in the
party name blocks in the
search template, select U.S.
Supreme Court, click GO.
You can quickly retrieve cases with known
parties using this Find feature. Use the
template to assist you in with the format to
retrieve the document.
Retrieve cases regarding the
determination of the sales
factor when the throwback
rule applies.
From the KPMGtab, place
a check mark in the box to
the left of Combined
Federal Tax Cases.
(Using a Terms and
Connectors query type)
"worthless debt" /s
deduct! /p "subchapter s"
The Combined Federal Tax Cases
database allows you to search tax cases
from all Federal courts.
Review the format of the retrieved
document. The standard case document in
Westlaw includes the substantive case
decision as well as additional information to
facilitate your legal research. The document
begins with the citation to the decision
followed by a listing of the court that issued
the decision, the parties to the case, and
docket information. West enhances the
document by providing the Synopsis, Topic
and Key Numbers, and Headnotes. These
West provided enhancements are written
exclusively by West attorney editors and
available only through Westlaw and West
Cases. These enhancements provide a
description of the decision and the issues
involved and provide ready access to cases
involving similar issues and conclusions.
Cases on Westlaw
Determine the status of
Clemens v. C. I. R. 453 F2d
869, which was retrieved
with the previous search.
Has it been reversed or overruled? Has any case cited to
it?
Click the Blue H or the
History link in the left
frame
KeyCite for cases provides you with the
tools to determine whether the case is still
good law and the ability to retrieve citing
references. KeyCite covers every case in
West’s National Reporter System.
The KC History tab provides the direct
Page 10 of 16
4/2002
history of the case and includes both prior
and subsequent history. Any negative
indirect history will be listed under this tab
and includes cases outside the direct
appellate line that may have a negative
impact on the precedential value of your
case.
Click the Citing
References link in the left
frame
The Citing References link allows you to
view a list of all cases on Westlaw
(including unpublished opinions),
administrative materials, and secondary
sources that cite to your case. The first
portion of the citations lists all negative
citing cases (also listed under the History
link), followed by a list of other cases,
administrative materials and secondary
sources citing your case.
KeyCite uses symbols to enhance the
service. A red flag warns that a case is no
longer good law for at least one of the
points it contains. A yellow flag warns that
the case has some negative history but
hasn’t been reversed or overruled. A blue H
indicates that the case has some history. A
green c indicates that the case has citing
references but no negative indirect history.
KeyCite categorizes citing cases by the
depth of treatment they give your case;
citing cases that discuss your case in depth
are listed under the Citing References
link before cases that only mention your
case. The depth of treatment is symbolized
through the use of stars with one star
applied to cases that provide a brief
reference to the cited case through four
stars that are applied to a case that
contains an extended discussion of the
case, usually more than a printed page.
Page 11 of 16
4/2002
Disagreements between the
IRS and taxpayers may result
in disputes that are decided
in a formal court setting.
Procedurally, there are
alternatives available to
taxpayers that may cause the
dispute to be heard in a Tax
Court, Federal District Court,
or the Court of Claims with
rights of appeal through to
the United States Supreme
Court. Westlaw provides
coverage for the tax decisions
of these courts, which you
may access from your KPMG
Tax tab.
Retrieve Revenue Ruling
93.36, which addresses the
bad debt deduction for SCorporations.
Click Find a Federal Tax
Document in the left
frame and scroll down the
right frame to the
Revenue Ruling text box.
93-36 in the Revenue
Ruling text box. Click Go.
You can quickly retrieve documents with a
known citation using the Find service.
Customized templates help you format your
Find requests correctly.
Note: That you have an alternative point of
entry from the left side of your KPMG Tax
SALT tab from which you can perform a
Find to a tax document with a known
citation.
Determine the status of
Revenue Ruling 93-36, which
was retrieved with the
previous search.
Click the Yellow Flag or
the History link in the
left frame
Click the Citing
References link in the left
Page 12 of 16
KeyCite® is currently available for revenue
rulings and revenue procedures.
The History link provides the direct history
of the item and includes both prior and
subsequent history. Any negative indirect
4/2002
frame
history will be listed under this tab and
includes items outside the direct appellate
line that may have a negative impact on
the precedential value of the item.
The Citing References link allows you to
view a list of all cases on Westlaw
(including unpublished opinions),
administrative materials, and secondary
sources that cite to the item.
When you retrieve a document using a
search, you can print the entire document
or the citation list where your search
provided more than 1 document. You can
send your print request to a number of
destinations, including forwarding your
document to an e-mail address.
Continually monitor federal
tax cases that discuss the
deductibility of worthless
debts by Subchapter S
corporations.
From the KPMGtab, Click
Research Trail and scroll
down to the search that
you ran in the FTX-CS
database. Click the blue
query. Hover over the
Results Options and click
Add Search to WestClip.
Enter a Name of Clip, select
Email as your destination,
provide an E-mail address
and designate the file and
delivery format via the
properties function and click
Save. Click Additional
Options and select
Frequency: Weekly
Document Format: List of
All Citations, click Save.
From the last screen click
Run.
WestClip® allows you to easily and quickly
monitor the most current developments in
the legal, political and business fields.
WestClip is a powerful tool with which you
can track new legislation, regulations and
standards; stay on top of a particular issue;
and monitor settlements and verdicts
relating to your practice area, and more.
So far our review of the
KPMG Tax tab has focused
on the Federal Tax Primary
Sources. These materials
include substantive federal
tax documents including
statutes, cases, and
regulations. West adds
editorial enhancements and
KeyCite capabilities to the
Page 13 of 16
4/2002
documents to facilitate your
research.
In addition to these enhanced
primary materials the KPMG
Tax tab provides ready
access to RIA, WG&L, PLI,
and tax focused law review
materials to further enhance
your research capability.
These materials created by
leading tax experts provide
critical secondary source
resources to assist you in
your understanding of tax
issues. In many cases they
will serve to provide an initial
understanding of the
concepts presented by a tax
issue. In others they will
serve to provide reference to
primary materials that
provide the rule of law on a
tax issue.
Utilizing the capability of the
RIA tax library, determine the
limitations on employer and
employee contributions to
defined pension and profitsharing plans.
Retrieve explanations,
Page 14 of 16
From the KPMG Tax tab,
Click Table of Contents on
the tool bar on the right
side of the screen. Click
the (+) sign next to RIA on
the left side of the screen:
Tax Materials on the left
side of the screen.
Double click RIA Federal Tax
Coordinator 2d. Click the
plus symbol next to Chapter
H-5001 Pension and Profit–
Sharing Plans Part I, click the
plus symbol next to H-6000
Limitations Upon Annual
Contributions to Defined
Contribution Plan Accounts.
Click H-6000 Limitations
Upon Annual
Contributions to Defined
Contribution Plan
Accounts to review the text.
The RIA-Federal Tax Coordinator 2d
database contains full-text coverage of the
RIA’s Federal Tax Coordinator. The FTC
provides topical analysis of federal tax
issues. The authoritative analysis of federal
tax laws is supported by citations to official
authorities, such as the IRC and the tax
court, and citations to unofficial authorities,
such as technical advice memoranda and
private letter rulings. Each RIA numbered
paragraph addresses one tax issue,
concisely written in business English.
From the KPMG Tax tab,
click the blue link to RIA
Type 166 under the related
to IRC section box. Check
The RIA-United States Tax Reporter
database contains full text coverage of the
4/2002
regulations and annotations
concerning IRC § 166.
Retrieve articles from the
Warren Gorham & Lamont
federal tax treatises
discussing whether an scorporation can treat nonbusiness bad debts as
ordinary losses.
Access the database
containing the Warren
Gorham & Lamont treatise
Bishop & Kleinberger: Limited
Liability Companies
Page 15 of 16
United States Tax
Reporter.
the boxes for annotations,
regulations and explanations.
Click Go.
From the KPMG Tax tab,
select Natural Language,
then put a check mark in
the box to the left of
WG&L Combined Tax
Treatises.
(Using a natural language
query) can an scorporation treat a nonbusiness bad debt as an
ordinary loss
Note: that when you search
using West in Natural
Language (WIN) you are
provided with the option to
use the Best feature, which
will take you to that specific
portion of the document that
the search believes best
meets your natural language
query.
From the KPMG Tax tab,
type Bishop &
Kleinberger in the box
Search these databases on
the left side of the screen
Click Go. Place a check
mark in the box to the left
of Bishop & Kleinberger:
(Using a terms and
connectors query) limited
liability Click OK.
USTR’s annotations, explanations, and
versions of U.S. committee reports, as well
as federal tax regulations and the Internal
Revenue Code. RIA’s highly experienced
staff of exerts ensures you have consistent
high quality analysis and commentary. The
explanations are clearly written and contain
citations to authorities; the commentary is
in the form of Observations, Tax Tips
Recommendations, Cautions, and
Examples. They provide professional
insights above and beyond the explanation
of the law. The annotations are arranged
by tax issue, not alphabetically by subject.
The WG&L Combined Federal Taxation
Treatises database is a combination
database containing more than 20 WG&L
treatises that focus on federal taxation.
WG&L federal tax treatises provide expert
answers to virtually any question about
federal taxation.
With Westlaw.com, you don’t need to
memorize or look up database identifiers
ever again! The Smart Database feature
allows you to access a database by typing
all or part of a database name or identifier,
or a description of the database, in the
Search these databases text box. A list of
up to 20 databases that most closely match
4/2002
Limited Liability
Companies that appears
on the right side of the
screen. Click OK.
Using the database
containing the Warren
Gorham & Lamont treatise
Bishop & Kleinberger: Limited
Liability Companies, retrieve
articles comparing Limited
Liability Companies and SCorporations.
Search tax related law review
articles for discussion of the
issue addressed in the
proceeding example.
Browse the most recent issue
of the Federal Taxes Weekly
Alert. Then monitor the news
for references to capital gain
treatment and the deemedsale election.
Page 16 of 16
On the left side of the
screen click the Edit
Search command.
From the KPMG Tax tab,
type place a check mark in
the box to the left of Taxrelated Law Reviews
From the KPMG Tax
tab, click on the title
RIA Federal Taxes
Weekly Alert
the concepts in your description is
displayed. Another feature that assists you
in finding a database is the Database
Wizard. Just follow the on-screen prompts
to access a database.
(Using a terms and
connectors query) l.l.c.
“limited liability company”
/p compar! /p s-corp!
Click Go.
The Bishop & Kleinberger: Limited
Liability Companies database contains
the full text of Limited Liability Companies:
Tax and Business Law, a treatise by Carter
G. Bishop and Daniel S. Kleinberger that
provides a comprehensive analysis of the
tax rules for limited liability companies
(LLCs) and limited liability partnerships
(LLPs), including issues involved in forming,
operating, transferring, and dissolving
these business entities.
(Using a terms and
connectors query) s-corp!
/p terminat! /s trust
Click Go.
The Tax-related Law Reviews contains
tax related articles from law reviews, texts,
legal encyclopedias, and other practice
oriented periodicals. Drawing from a
breadth of sources, this database may
serve as a starting point for your legal
research or as a valuable source of
supporting secondary materials.
(Using a terms and
connectors query)
“capital gain”/p
deemed-sale
Click Go.
The RIA-Federal Taxes Weekly Alert
database contains current legislative and
administrative news regarding federal taxation
issues. The “In Brief” portion of the Weekly
Alert has developments arranged by code
section.
4/2002