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Tax Research AC 620 Tax Entities

Overview

Information about sources

Crafting search terms

Checkpoint Edge

CCH Intelliconnect

Citation Resources

primary Sources

  • IRC: Internal Revenue Code
  • Treasury Regulations
  • Federal Tax Cases
  • IRS Rulings

secondary sources

* Sometimes referred to as editorial content, contains analysis

  • Federal Tax Coordinator
  • Standard Federal Tax Reporter
  • GAAP Statements

Case

A husband and wife are vacationing in North Carolina on the beach. While they are there they enjoy several scuba diving excursions. On one of their private dives, they discover a chest of gold coins just off the coast. They consult an attorney and they are allowed to keep the coins. What are the tax implications?

brainstorming search terms

  • Consider what elements of the case are actually asking about
  • Consider the language used in tax documents
  • Don't be afraid to make multiple attempts

Checkpoint Edge

  • Intuitive interface
  • Differentiates between primary and secondary sources
  • Links you to view content in same window

cch intelliconnect

  • Simultaneous user restriction (35)
  • Slightly more detailed analysis
  • Links you to progressively smaller windows to view the content

Kara Van Abel

Reference Librarian & LIaison to the Collat School of Business

kvanabel@uab.edu

Credits:

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