Tax services should efficiently direct the researcher to the primary German sources of controlling law. A full-text search searches for every term that appears anywhere in the text of the documents. Due to the number of documents received, our research has to be modified in two respects.
Documents in the FTC and all documents found by the search are also accessible through the Document arrow at the bottom (right) of the screen. This is very useful when the researcher wants to read other explanations closely related to the topic of the research project. Finally, the Keyword arrows (bottom right) find occurrences of keywords in documents.
As in Exhibit 6-5, the left window of Figure 6-6 displays a list of documents that were retrieved by the search. The upper part of the right window shows exactly where the obtained topics are located in the service (Federal Library, Federal Editorial Materials, FTC 2d, currently in Chapter L). The first method is to select Indexes under the Go To heading in the left pane of the home screen (see Figure 6-1).
By clicking on the title, Checkpoint presents that part of the Code section on the screen.
CCH T AX R ESEARCH N ET W ORK
With a Citation Search, the text of a specific case, code section, or other primary source is the final search result. For Research Project 6–1, we will select the Federal file and this will be the focus of the CCH section. Throughout this long history, CCH has become one of the most recognized publishers of tax products.
In 1995, Wolters Kluwer, a Dutch international publishing corporation, bought CCH from the majority of shareholders, including members of the Thorne family, whose great-grandfather founded the company. The keyword search box appears on the toolbar and is therefore available from any screen (see Figure 6-11). Thus, the application of RIA treasury is not automatic as it is with CCH.
Upon review of Annex 6-12, the list is extended to the relevant document in the CCH TRC. If the full citation is known, it can be entered in CCH-recognizable form in the general citation box; otherwise, one of the quote templates is filled. Fortunately, if only the case name is known, you can obtain the appropriate citation for the case by selecting the Check Citation option (next to the Find by Citation option) and entering the taxpayer's name (see Exhibit 6-12).
As with the RIA, a keyword search can be triggered at any point in Exhibit 6-12: CCH Tax Search Grid Table of Contents View. The Related Topic button provides a list of documents that will appear under the same title in the indexes available on the CCH service. Finally, to find the first point in which one of the keywords appears in the document, use the icon for the first term.
Index At the bottom of the federal opening screen, the current indexes list all services with indexes. Instead of using keywords, the researcher searches an index of the selected service in a manner similar to that used in the table of contents. Keep in mind that indexes are created by individual publisher employees, and how one person would index a subject may differ from the way another would.
ATX/K LEINROCK
T AX P ERIODICALS
Tax journals can be categorized by the depth of coverage of their articles and the audience for which they are written. For example, CCH publishes the proceedings of the University of Chicago's annual federal tax conference as the March issue of Taxes—The Tax Magazine. Trade journals A large number of tax journals are published with the aim of keeping tax practitioners informed about the current changes and trends in tax legislation.
The Tax Tracker News displayed in My CCH can be customized to focus on the areas of tax law that are of particular interest to the practitioner. Because the FTA is only available in a published format, it is not offered as part of CCH's online tax service. This cumulative index provides code section numbers with a brief description of the section as its headings.
By the time you complete this chapter, you should feel comfortable discussing each of the following terms. Finally, such publications are an integral part of the means by which the tax professional remains abreast of the evolution of federal tax law. Discuss whether it is likely that the appearance of the tax authorities as shown in the text will differ from what is available to you.
What is the function at the RIA control point of the direction symbol (compass) found in the reproduced code sections or regulations. What is the difference in thesaurus application in RIA Checkpoint and CCH Tax Research NetWork. Which is one of the most prominent features of CCH FTA that is not available with most other journal indexes.
How does the organizational framework of the CCH FTA differ from that of the WG&L IFTA? Use the RIA Checkpoint Indexes in the left window of the Federal opening screen to answer the following questions. What is the title of the first article given in Tax Highlights Today?
What are the titles of committee reports related to public laws found in part c. Which of the following items qualifies for the child care credit claimed by the Rodriguez family.
