Chapter 6

A resource that organizes primary sources of law into a single database system and provides editorial explanations and expert analysis of primary tax law.

A commercial tax and accounting research service offered by Thomson Reuters. This offers integrated source materials and analysis for tax, accounting, auditing, and corporate finance.

A commercial tax research reference collection is a secondary source of federal tax law. Includes the Internal Revenue Code, regulations, ruling analyses, judicial case notes, and other indexes and finding lists, organized by code section number. Commerce Clearing House and Research Institute of America publish the two most important ... ....

An entry in an ... tax service indicating a summary of a primary source of the federal tax law that is pertinent to one's research, for example, a court case opinion digest or a reference to a controlling regulation.

A professional tax research reference collection, that is, a secondary source of federal tax law. Includes code, regulation, and ruling analyses; judicial case notes; and other indexes and finding lists organized by general topic. The most important ... ... ... are published by the Research Institute of America and the Bureau of National Affairs.

Checkpoint's most comprehensive editorial source, analyzing in a topical arrangement the IRC and all important federal tax legislation, regulations, cases, and rulings.

The annotated tax service offered through Thomson Reuters Checkpoint

Checkpoint's less-detailed reference for day-to-day tax questions on the most current tax years.

A search method in Checkpoint, CCH AnswerConnect, and other tax research databases in which ... ... are used to search primary and editorial source materials.

The LexisNexis form of a Boolean search.

A search method from Thomson Reuters Checkpoint that analyzes the natural language of the key words and provides the most relevant results based on historical usage.

A deductive logic search that allows for the intersection of terms by using ... such as "or" and "and" as well as searching for a word or phrase within a certain proximity of other words.

Used in keyword searches to find terms within a certain ... (number of words, sentence, paragraph) of another term.

A search method using ... created for Checkpoint. ... searches can help identify effective terms for keyword searches. With ..., the tax meanings of the words are considered as well as the context in which the words are found.

A search that treats electronic tax services as if they were printed published services. Accordingly, researchers can drill down through the table of ... of a service just as they would thumb through the pages if they had books in front of them.

A method of finding documents in Checkpoint by ... - the code section, regulation, ruling, paragraph, case number, and so forth.

A document has ... ... if it can be used as authority, support, or a basis for a subsequent decision in a similar situation.

A research resource that presents the judicial history of a court case and traces subsequent references to the case. When these referencecs include the ... case's evaluations of the ... case's precedents, the researcher can obtain some measure of the efficacy and reliability of the original holding.

With respect to a citator, the subsequent case, which includes a reference to the original (cited) case.

With respect to a citator, the original case that is cited, whose facts or holding are referred to in the opinion of the citing case.

A means of conveying the location of a document.

The online citator included in the Checkpoint tax research service. Citators are used to determine the history and reliability of court cases and IRS administrative rulings.

In Checkpoint's RIA Citator, the source of the most recent cases and rulings.

In a citator, a notation that indicates that the court cited a case and used the holding in the cited case to support the current case.

In a citator, a notation that indicates that the case was cited but might not have been an important determining factor in the subsequent case.

A research tool intended to make tax research more intuitive.

Editorial analyses that provide in-depth coverage of a particular tax area. Written by prominent experts in the specific field, a ... offers numerous examples and insights on a single tax area.

Journals and other publications containing articles and news briefs that are designed to keep readers up to date in specific or general areas of the tax law.