Tax Research Guide
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TaxResearchGuide
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Table of Contents
Top 10 Reasons Why Tax
Practitioners Use the LexisNexis
Services at www.lexis.com .............................. 2
Succeed with a single unified knowledge
solution from LexisNexis: Expert Analysis ..... 4
Treatises and Manuals ............................ 4
Tax Services from BNA® and CCH®............. 5
Law Reviews and Journals ...................... 5
Listen to the Experts ............................... 6
Primary Law ................................................... 6
Federal and State Tax Cases .................... 6
Federal Tax Statutes, Regulations &
Administrative Rulings/Releases ............. 6
State Tax Materials ................................. 7
International Tax Materials .................... 7
Current Awareness .......................................... 7
Federal and State Tax Dailies .................. 7
International Tax Dailies ........................ 7
Weeklies, Monthlies and Newsletters ..... 7
Quickly and Efficiently Find the Best
Tax Sources for your Research: ...................... 8
Total Research System on LexisNexis ..... 8
Tax Research Tasks Page
Taxation Tab ........................................... 8
Sample Searches Using the
Tax Research Tasks Page .............................. 10
Tax News .............................................. 10
The ECLIPSE Feature ............................ 11
The IRC and Treasury Regulations ....... 11
IRS Rulings/Releases ............................. 12
Federal Cases ........................................ 13
Expert Analysis ..................................... 14
State Sources ......................................... 15
International Sources ............................ 16
Public Records ...................................... 16
Tax Sources ................................................... 18
Online Sources ...................................... 18
Offline Sources ...................................... 28
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Top 10 Reasons Why Tax PractitionersUse the LexisNexis Services at www.lexis.com
1. LexisNexis Tax ResearchTasks PageThis tool was designed just for youwith specialized content you need anduse regularly via this easy-to-use menu.Just select the Research Tasks tab at themain www.lexis.com menu screen.You’ll find today’s tax news, detailedanalyses—even fast, easy-to-use searchforms for finding codes, regulations,cases and more.
2. Highly regarded tax publicationsfrom the experts
Discover a collection of taxpublications from trusted experts,including CCH, Tax Analysts, Inc.,BNA, Tax Management, Inc.,Matthew Bender®, Aspen, Instituteof Management and Administration,PLI, Kleinrock and others.
3. More than 3.5 billion legal, news,business, and public recordsdocumentsAnd the total grows by millions ofdocuments each and every week. (Bycomparison, the World Wide Web hasan estimated 150 million documentsand grows at about two milliondocuments per month.)
4. One-stop shoppingThat means you spend less valuabletime looking and more time doing thework you need to do. The LexisNexisservices put it all on the table…IRSrulings and releases, IRS AdvanceReleases, IRC annotations, TreasuryRegulations (final, temporary andproposed), tax case law, legislativehistories, top tax treatises andanalytical materials, tax news ¤t awareness, public records,business records, asset findersand more.
5. Multi-source groups
One search brings you more coveragewith various combinations of materials.Imagine! In one search, look through anamount of material that, ifdownloaded, would fill more than 80CDs. That’s searching power.
6. Searching easeNeed a document? It’s as easy asentering its cite…a revenueruling, an IRC section, a TaxCourt Memorandum, a TreasuryRegulation, etc. Need more? Use easy-to-remember search terms…or just usethe words you want to find (naturallanguage).
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9. State tax materialsLexisNexis has one of the mostcomprehensive online collections,featuring decisions from all 50 states,the District of Columbia and theVirgin Islands; state administrativecodes (48 states plus D.C., VirginIslands, Puerto Rico and Guam);state regulations (35 states plus DC),regulation tracking (all 50 states);and state registers (419 states plusD.C. and Virgin Islands).
10. A support team that’s therefor youYour LexisNexis account representativewill help you with your research,training and technology needs. AndLexisNexis Customer Support addsanother level of comfort, providing youwith expert research and technologyadvice 24/7, toll-free at1-800-543-6862.
7. Searching powerSimple can also mean powerful, suchas targeting your results with fast,effective commands. Or use youron-point document to find more justlike it. You can even save a searchfor automatic updates. And validateyour research—cases, statutes,regulations and more—with Shepard’s®
Citations Service.
8. Legislative Histories
The LexisNexis services have more thanother online services… CongressionalInformation Services, Inc., has full U.S.tax coverage from 1970 forward (withpartial coverage dating back to 1954).Go to the full-text bills and bill-tracking report archives back to the101st Congress. And add insight withCongressional Quarterly coverage.
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Succeed with a single, unified knowledge solution from LexisNexis.™
Estate & Gift Tax:• Modern Estate Planning• How to Save Time & Taxes
Handling Estates• How to Save Time & Taxes Preparing
Fiduciary Tax Returns• International Estate Planning• Living Trusts• Murphy’s Will Clauses• Planning for Large Estates• Heckerling Institute on Estate Planning
(University of Miami School of Law)• Tax, Estate & Financial Planning for
the Elderly• Tax, Estate & Financial Planning for
the Elderly: Forms & Practice• Long-Term Care Advocacy• California Guide to Tax, Estate and
Financial Planning for the Elderly• New York Guide to Tax, Estate and
Financial Planning for the Elderly• Income Taxation of Fiduciaries
& Beneficiaries• Scott on Trusts• Income Taxation of Estates & Trusts• Manning on Estate Planning
International Tax:• Rhoades & Langer, U.S. International
Taxation & Tax Treaties• Foreign Tax and Trade Briefs• International Withholding• Tax Havens of the World• Doing Business Series (Canada, France,
Ireland, Japan, Spain, U.K., U.S.)
Greater than the sum of theparts.Whatever challenges you are facing today,LexisNexis empowers you with a single,integrated knowledge solution. Our tightlyknit family of online, CD-ROM and printproducts helps you answer questions faster,solve problems more confidently, stay ontask and keep moving forward. When youwork with LexisNexis, you will manageevery step of your workflow withunparalleled ease, speed and efficiency, andlead your firm to new levels of success. Findout how LexisNexis can build a customizedTax Law Solution for you.
Sign on and discover thefollowing, among ourcomprehensive selectionof tax sources:
Expert AnalysisTreatises and ManualsTaxation of Business Entities:• Tax Planning for Corporations
& Shareholders• Tax Planning for Corporations
& Shareholders — Forms• Tax Planning for S Corporations• Tax Planning for Partners, Partnerships
& LLCs• Planning Tax-Exempt Organizations• Federal Income Taxation of Corporations
Filing Consolidated Returns• Taxation of Securities Transactions
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Taxation of Specialized Industries:• Farm Tax Manual• Federal Income Taxation of Life
Insurance Companies• Federal Income Taxation of Inventories• Federal Taxation of Oil & Gas
Transactions• Federal Taxes Affecting Real Estate• Real Estate Tax Digest• Taxation of Financial Institutions• Taxation of Hospitals & Health
Care Organizations• Taxation of Intellectual Property• Taxation of Mining Operations• Taxation of Public Utilities• Federal Tax Practice and Procedure• Tax Fraud: Audits, Investigations,
Prosecutions• Dealing with IRS Service Centers• IRS Practice & Procedure Deskbook
Miscellaneous Areas of Tax:• Taxation of Executive Compensation:
Planning and Practice• Bender’s Tax Return Manual• Collier on Bankruptcy Taxation• Depreciation Handbook• Tax Accounting• Tax Planning for the Alternative
Minimum Tax• Federal Tax Guidebook
Tax Services from BNA® and CCH®
BNA:• Tax Management Portfolios — US
Income• Tax Management Portfolios — Estate,
Gift & Trust• Tax Management Portfolios — Foreign
Income• Tax Management Portfolios —
Multistate Tax
CCH:• Standard Federal Tax Reporter• Federal Estate & Gift Tax Reporter• Federal Excise Tax Reporter• Federal Tax Service• State Tax Reporters (all 50 states & D.C.)
Law Reviews and Journals
A Sampling of Our Tax Journals& Magazines:
• Akron Tax Journal (U. of Akron)• American Journal of Tax Policy• Exempt Organization Tax Review• Insurance Tax Review• Journal of Bank Taxation• Journal of Corporate Taxation• CCH Journal of Retirement Planning• Journal of Taxation of Investments• NYU Institute on Federal Taxation
(1991–Present)• NYU Tax Law Review• State Tax Notes® Magazine• CCH TAXES — The Tax Magazine• Tax Management Compensation Journal• Tax Management Estates, Gifts &
Trusts Journal• Tax Management Financial
Planning Journal• Tax Management International Journal• Tax Management Real Estate Journal• Tax Notes International® Magazine• The Practical Tax Lawyer• The Tax Adviser• The Tax Lawyer• USC Institute on Federal Taxation
(1991–present)• Virginia Tax Review
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Listen to the Experts (located on theTax Research Tasks page)A compilation of over 2000 articles writtenby the nation’s foremost tax experts.Through Listen to the Experts, LexisNexis’exclusive search tool, you will find taxconference presentation papers back to theearly 1990’s from:
• NYU Annual Institute on Federal Taxation• USC Law School Institute on
Federal Taxation• Heckerling Institute on Estate Planning
(University of Miami School of Law)• ABA, Section of Taxation
Committee Meetings• NYU Institute on State & Local Taxation• NYU Conference on Tax Planning for
501(c)(3) Organizations• Practising Law Institute (PLI) - Tax and
Estate Planning• ALI-ABA
Primary LawFederal and State Tax Cases
• Tax Court (including memorandumopinions)
• Former Board of Tax Appeals• U.S. District Courts• U.S. Court of Federal Claims (including
former Claims Court & Court of Claims)• U.S. Courts of Appeals• U.S. Court of Appeals for the Federal
Circuit• U.S. Supreme Court• U.S. Bankruptcy Court• U.S. Court of International Trade (tax)
cases• State Court Tax Cases (all 50 states, DC
and Virgin Islands)
Federal Tax Statutes, Regulations &Administrative Rulings/Releases
• Internal Revenue Code (Title 26) & all ofU.S. Code
• Internal Revenue Code Annotated withCase Summaries
• Bill Tracking & Full Text of ProposedBills (current & past Congresses)
• Recently Enacted Legislation• Congressional Record• Congressional Committee Reports• Treasury Regulations (Final, Temporary
& Proposed)• Code of Federal Regulations• Federal Register• Internal Revenue Bulletin &
Cumulative Bulletin• Treasury Decisions
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• Revenue Rulings & Revenue Procedures• Private Letter Rulings• Technical Advice Memoranda• General Counsel Memoranda• Field Service Advice Memoranda• Actions on Decisions• IRS Manual
State Tax Materials
• For every state, the very latest:– Statutes– Recently enacted & pending legislation– Regulations & other administrative
materials– Public records
International Tax Materials• U.S. Tax Treaties (ratified, amended by
protocol, pending & terminated)• Tax Treaties between foreign countries
(ratified, amended by protocol, pending& terminated)
• International tax cases, statutes andregulations
Current AwarenessFederal and State Tax Dailies
• Tax Notes Today®
• State Tax Today• Federal Tax Day• State Tax Day• Daily Tax Report• Pension & Benefits Daily• IRS Advance Releases
International Tax Dailies• Worldwide Tax Daily• International Business & Finance Daily• International Tax Monitor
Weeklies, Monthlies and Newsletters
• Tax Management Weekly Report• Federal Tax Weekly• Tax Notes Weekly• Tax Notes International• State Tax Notes• CCH TAXES – The Tax Magazine
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Quickly and Efficiently Find the Best Tax Sourcesfor your Research. The Choice is yours . . .
2. Tax Research Tasks page onLexisNexis at www.lexis.com - - a singlepoint of access for all your critical taxresearch needs, complete with task-based tools for simplified searching.1. Click Research Tasks located between
Search and Search Advisor on the toptool bar.
2. Under “select a page,” choose tax.
The Tax Research Tasks page was designedby tax attorneys with an intimateunderstanding as to how tax practitionersdo their research and the sources they needto do it. Use this single jumping-off pointto find all your vital tax sources, with easy-to-use research guides to make the jobquick and simple.
1. Total Research System on LexisNexisat www.lexis.com, provides full accessto all primary law and analyticalsources.1. Click Search on the top tool bar.2. Click on relevant tab: Legal, News &
Business, Public Records or a specializedarea of law tab that you’ve added,including taxation, estate, gift & trust,and pension & benefits.
3. For directions on how to add the taxationtab to your toolbar, see #3 on thefollowing page. (All tabs are added inthe same manner.)
Your practice may require you to doresearch both within tax law and outsidethe typical scope of tax sources. If so, takeadvantage of the entire LexisNexis ResearchSystem offering more than 3,000,000,000documents in 12,000 databases. Withcustomizable tabs, you can design a researchsystem that makes sense for you. With thesetabs, you’ll get a compilation of sourcesspecific to the areas you’ve chosen, whetherit be a unique combination of areas of law,such as taxation and intellectual property,or multiple jurisdictions, such as New Yorkand California.
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Functionality highlights include:
• Unconstrained, multiple file selectionamong primary tax sources
• One-step search for IRS rulings andreleases, tax cases, IRC sections, Treasuryregulations, Tax Court rules and tax bills,with no need to know cite formats
• Fewer clicks to relevant material fromCCH, Tax Analysts, Matthew Bender,BNA/Tax Management, Kleinrock, PLI,ALI-ABA, Aspen and IOMA
• Fill-in-the-box approach and pull-downmenus for frequently used sources
• Today’s tax news from multiple sources –no search needed
• Specialized areas of tax law “libraries” forrelevant, on-point primary and analyticalmaterials for such subjects as bankruptcytaxation, exempt organizations, estate &gift tax, corporate/securities taxation,pension/retirement/compensation,international tax, real estate tax, andmuch more.
3. Taxation Tab on LexisNexis at www.lexis.com – one page access tofrequently used tax content with limitedclicking.1. Click Add/Edit Tabs in the top left corner
of the source selection screen.2. Scroll through the displayed list until
Taxation appears.3. Highlight Taxation and click Add.A new tab for Taxation will now appear on
your source selection screen. Just click thetab to display the sources.
On one screen, the Taxation Tab provideslinks to those legal research sources you usemost, both primary law and analyticalmaterials. Here’s where to come for quickaccess to relevant tax:
• Cases and Court Rules• Statutes and Legislative Materials• Administrative Materials and Regulations• Treaties and International Agreements• Treatises and Analytical Materials by
Publisher• Legal and General News• Public Records
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Sample Searches Using the Tax Research Tasks Page
To find articles from CCH State Tax Dayconcerning recent developments in NewYork tax law:
SECTION: Tax PublishersPATH: CCH > CCH News > CCH
State Tax Day > Continue WithYour Search
SEARCH: headline (new york)Use the Restrict by Date pull-downmenu and choose “PreviousMonth.”
To find recent summaries and analysis ofCalifornia tax news in Tax AnalystsCombined Tax Magazines:
SECTION: Tax PublishersPATH: Tax Analysts > View all Tax
Analysts sources > Tax AnalystsTax Magazines, Combined
SEARCH: geographic (california)Use the Restrict by Date pull-downmenu and choose “Previous Week”
To review today’s international tax news inTax Analysts Worldwide Tax Daily:
SECTION: PublishersPATH: Tax Analysts>Tax Analysts
Worldwide Tax Daily
Click on a link from the cite list to display adocument.
Tax NewsMonitor developmentsTo review IRS Advance Releases for the lasttwo weeks:
SECTION: Search Tax SourcesPATH: Hot IRS Advance Releases
Use the Restrict by Date pull-down menuand choose “Previous Month.” Click Searchand then click on a link to display adocument.
To read today’s Tax Notes Today:
SECTION: Tax News & Legal DevelopmentsPATH: Tax Analysts Tax Notes Today
Click on a link to display a document.
To find articles from Tax Notes Today thatreference IRC section 382:
SECTION: Tax News & Legal DevelopmentsPATH: Tax Analysts Tax Notes Today >
click New SearchSEARCH: irc PRE/5 382
To find articles from BNA Daily Tax Reportthat discuss lobbying by 501(c)(3)organizations:
SECTION: Tax News & Legal DevelopmentsPATH: BNA Daily Tax Report > Click
New SearchSEARCH: 501(c)(3) /50 lobby!
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The ECLIPSE™ FeatureTo have a search updated automaticallyeither daily, weekly, business weekly, ormonthly, use the ECLIPSE (ElectronicClipping Service) feature. When you’resatisfied with the results of your search,simply click Save as ECLIPSE and completethe form that pops up. You can have yourresults delivered to e-mail or held on-line,with or without e-mail notification. ForECLIPSE results sent to e-mail, you canchoose the delivery format (Cite, KWIC
™ or
Full) and add a message for the recipient.
The IRC and Treasury Regulations
To retrieve an IRC section when you knowits number:
SECTION: Quick Tax SearchesPATH: Select Get an IRC Section from
the pull-down menuSEARCH: 61
To see annotations to an IRC section whenyou have the section number:
SECTION: Search IRC AnnotationsPATH: Section NumberSEARCH: 1. Type 61 in the Section
Number box2. Type barter in the Terms box.3. Use Term browse (bottom
right corner) to skip toeach placement of yoursearch terms.
To see annotations for a section in the CCHStandard Federal Tax Reporter when youhave the section number:
SECTION: Tax PublishersPATH: CCH > Federal Taxes > Standard
Federal Tax Reporter > CCHStandard Federal Tax ReporterExplanations & Annotations, IRC& Regs
SEARCH: Browse the table of contents tofind the appropriate section andclick on “+” to open.
To search the IRC for an applicable sectionnumber:
SECTION: Search Tax SourcesPATH: Annotated Internal Revenue Code,
USCS Title 26SEARCH: like kind exchange
To find a Treasury Regulation when youhave the cite:
SECTION: Quick Tax SearchesPATH: Select Get a Treasury Regulation
from the pull-down menuSEARCH: 1.761-2
To search Treasury Regulations in CFR,Title 26:
SECTION: Search Tax SourcesPATH: CFR – Federal Tax RegulationsSEARCH: like kind exchange
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To find Tax Notes Today TreasuryRegulations and comments:
SECTION: Tax PublishersPATH: Tax Analysts >Tax Analysts Regs –
Final, Temp., Prop. & Comm.SEARCH: code (761) AND 1.761-2
To find final, temporary & proposedTreasury Regulations dealing with taxshelters under IRC sec. 6112:
SECTION: Search Tax SourcesPATH: View more Tax sources > Tax
Analysts Regs – Final, Temporary,Proposed & Comments
SEARCH: tax shelter /p sec! 6112
To find just proposed Treasury Regulationsdealing with tax shelters under IRC sec.6112:
SECTION: Search Tax SourcesPATH: View more tax sources >
Administrative Materials &Regulations > Federal > TreasuryRegulations - Proposed
SEARCH: tax shelter /p sec! 6112
IRS Rulings/ReleasesTo retrieve a copy of the last week’sAdvance Releases:
SECTION: Search Tax SourcesPATH: Hot IRS Advance Releases
Use the Restrict by Datepull-down menu and choose“Previous Week”. Click searchand then click on a link todisplay a document.
To find an IRS ruling or release when youhave the cite:
SECTION: Get an IRS Ruling or ReleasePATH: Select Revenue Rulings from
the pull-down menuSEARCH: 2001-1
To search Revenue Rulings and PrivateLetter Rulings that pertain to a particularIRC section:
SECTION: Search Tax SourcesPATH: IRS Bulletins, Letter Rulings &
Memorandum DecisionsSEARCH: heading (6045)
To find Action on Decisions that discusstreatment of income from stock options:
SECTION: Search Tax SourcesPATH: View more Tax sources >
Administrative Materials &Regulations > Federal > AgencyDecisions > IRS Actionson Decisions
SEARCH: stock option /15 income
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To find Revenue Procedures that addresslimited partnerships:
SECTION: Search Tax SourcesPATH: IRS Cumulative Bulletin &
Internal Revenue BulletinSEARCH: document (rev proc) AND
limited partnership
To investigate a transfer pricing issuebetween controlled foreign corporations andlearn what an IRS agent should analyze:
SECTION: Search Tax SourcesPATH: Internal Revenue ManualSEARCH: transfer /3 pric! AND controlled
/3 foreign /3 corporation
To find GCMs that discuss the taxabilityof unrelated business income fromexempt hospitals:
SECTION: Search Tax SourcesPATH: View more Tax sources >
Administrative Materials &Regulations > Federal > AgencyDecisions > IRS GeneralCounsel Memoranda
SEARCH: section 501c3 AND hospital /10unrelated business
Federal CasesTo find a case when you have the cite:
SECTION: Quick SearchesPATH: Select Get a Tax Case by Citation
from the pull-down menuSEARCH: 87 tc 983
To find federal court cases involvingwrongful disclosure of tax returninformation:
SECTION: Search Tax SourcesPATH: Federal Courts Tax CasesSEARCH: wrongful /5 disclos! AND
section 6103
To find references to IRC section 861 in U.S.Tax Court cases:
SECTION: Search Tax Sources > View moreTax sources > Cases and CourtRules > Federal > U.S. TaxCourt Cases
SEARCH: section 861
To find federal courts tax cases in which“corporate bonds” is a LexisNexisCore Term:
SECTION: Search Tax SourcesPATH: Federal Courts Tax CasesSEARCH: core-terms (corporate bonds)
To find federal courts tax cases in which“corporate bonds” is in the LexisNexisCase Summaries:
SECTION: Search Tax SourcesPATH: Federal Courts Tax CasesSEARCH: ln-summary (corporate bonds)
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LexisNexis™ Case SummariesWritten by attorney editors, LexisNexis CaseSummaries are targeted synopses of cases.Each case summary contains three sections:
1. Procedural Posture – the case’s proceduralhistory – how the case arrived before thecourt.
2. Overview – brief review of the court’sholding on the legal issues raised.
3. Outcome – the procedural disposition ofthe case.
LexisNexis™ HeadnotesSelected by a team of LexisNexis legaleditors, and drawn directly from thelanguage of the court, LexisNexis Headnoteslet you link to relevant text within yourcase, to other relevant documents, and toLexis® Search Advisor for a more in-depthsearch on your topic.
LexisNexis™ Core TermsLexisNexis Core Terms are the mostfrequently used words and phrases fromthe text of a case. They offer you a quicksnapshot of the content based on the court’sown language.
Lexis® Search AdvisorBased on an editorial classification system ofareas of law and related legal topics, LexisSearch Advisor can help you find cases.Lexis Search Advisor guides you in targetingyour legal issue, identifying appropriatesources, and formulating your search request.
Expert AnalysisTo search CCH explanations of IRC section1031 and the related Treasury Regulations,search in the Standard Federal Tax Reporter:
SECTION: Tax PublishersPATH: CCH > Federal Taxes > Standard
Federal Tax Reporter > CCHStandard Federal Tax ReporterExplanations & Annotations,IRC & Regs
SEARCH: Browse the table of contentsand click on the “+” next tothe appropriate sections.
To find articles written by the country’sleading tax experts and presented at majorannual tax conferences:
SECTION: LISTEN TO THE EXPERTS™
PATH: Get a “Listen to the Experts”article by topic
SEARCH: Choose the pertinent issue fromthe pull-down menus, e.g. CCorporations from the FederalTaxpayers Groups pull-down menu,then view catalog of articles.
ORPATH: Search all “Listen to the Expert “
articlesSEARCH: Step 1: Select a tax collection,
from the pull-down menu e.g.,NYU Annual Institute onFederal TaxationStep 2: Enter an article name and/or enter additional terms, e.g.,qualified subchapter S trust
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To search BNA Tax Management Portfoliosfor a discussion of simplified employeepension plans and adjusted gross income:
SECTION: Tax PublishersPATH: BNA/Tax Management >
BNA Tax ManagementCompensation Planning Portfolios
SEARCH: simplified employee pension ORsep AND adjusted gross income
To find in-depth analysis of the generation-skipping transfer tax with planning notesand examples:
SECTION: Tax PublishersPATH: Matthew Bender® > How to Save
Time & Taxes Handling EstatesSEARCH: heading (generation-skipping
transfer tax)
For in-depth analysis of the EconomicGrowth and Tax Relief Reconciliation Actof 2003 by CCH and by Matthew Bender:
SECTION: Search Tax SourcesPATH: View Tax sources> Treatises and
Analytical Materials > Federal >2003 Tax Legislation – Analysis &Current Awareness (Click Goto the Table of Contents)
SEARCH: Click on the appropriate links todisplay the desired documents.
State SourcesTo find cases and taxing authoritydecisions from California that deal withinvestment tax credits for leased machineryand equipment:
SECTION: Search Tax SourcesPATH: View more Tax sources > Cases &
Court Rules > State & Local >State Courts Tax Cases
SEARCH: court (california) AND investment/10 credit /50 leas! /10 machine!OR equipment
To find Illinois Private Letter RulingNo. 93-0435:
SECTION: Search Tax SourcesPATH: View more Tax sources > Multi-
Source Groups > State & Local >IL Tax Cases, Department ofRevenue Rulings, &Administrative Code
SEARCH: number (93-0435)
To find the corporate income tax ratefor any of the 50 states:
SECTION: Specialized Tax LibrariesPATH: State & Local > Tax Analysts
50 State Rate TableSEARCH: corporate AND wisconsin
To better understand the issues andprocedures relating to the removal ofa guardian in Florida:
SECTION: Search Tax SourcesPATH: View more Tax sources > Treatises
& Analytical Materials > Estate,Gift & Trust > Matthew Bender >Florida Estates Practice Guide
SEARCH: remov! /5 guardian
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International SourcesTo find inland revenue and corporate bonddocuments from the United Kingdom:
SECTION: Tax PublishersPATH: Tax Analysts > Tax Analysts
UK Tax DailySEARCH: inland revenue AND corporate
bonds
To find in-depth analysis of the rates of taxapplicable to foreign persons engaged inbusiness in the U.S. and the type of entitythat the foreign person might find most cost-effective:
SECTION: Tax PublishersPATH: Matthew Bender® > Rhoades &
Langer U.S. International Taxation& Tax Treaties
SEARCH: rate /s structure AND business/5 entity
To find the BNA Tax Management Portfoliodealing with transfer pricing accountingprinciples:
SECTION: Tax PublishersPATH: BNA/Tax Management >
BNA Tax Management Portfolio –Transfer Pricing
SEARCH: Click on a link to display a topic.
Public RecordsTo find tax allocation agreements filed onbehalf of a corporation:
SECTION: Quick Edgar/SEC Filings SearchesPATH: Exhibit 10 - Material Contracts
Tax Allocation AgreementsSEARCH*: abc industires
To identify the owner(s) of several piecesof property:
SECTION: Find Tax Public RecordsPATH: Select Combined Real Property
Locator from the pull-down menuSEARCH*: (10001 penny lane AND
northport) OR (123 main ANDnew hope) OR (222 baker ANDnew London)
To get a business report on a particularcompany:
SECTION: Find Tax Public RecordsPATH: Select Experian Business Reports
from the pull-down menuSEARCH*: behemoth industries
*Examples are fictitious and used for illustrative purposes only
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One Search…
One Report…
All Available FactsThe LexisNexis SmartLinx™ feature searchesthrough many diverse public-records sourcesat once and organizes the results into one,easy-to-browse report. Enter a person orbusiness name or address and check:
• County tax-assessor, real-propertyrecords, deed transfers andmortgage filings
• Secretary of State corporation,limited partnership and limitedliability corporation information
• DBA/fictitious business names• UCC filings, judgments and liens• Bankruptcy filings• Business credit reports and
company profiles• Person and business locator information,
including driver’s license, white pages,U.S. Census and voter facts
• Motor vehicle, aircraft andboat registrations
Ask your LexisNexis account executiveabout LexisNexis SmartLinx reportsubscriptions.
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Tax SourcesOnline Sources
Statutes & Legislative MaterialsFederalCongressional Bills and Bill Tracking - Current
Congress2001 Tax Legislation–Analysis &
Current Awareness2002 Tax Legislation–Analysis &
Current Awareness2003 Tax Legislation–Analysis &
Current AwarenessCongressional Full-text Bills -
Current CongressCongressional RecordFederal Tax Legislation, Congressional Reports,
& BillsTax Analysts Internal Revenue CodeUS - CIS Legislative Histories–Federal Tax LawUS - Internal Revenue CodeUSCS - Rules of Practice and Procedure of the
United States Tax CourtUSCS - Title 26; Internal Revenue Code Annotated
State & LocalState Codes, Constitutions, Court Rules and
ALS, CombinedAdvance Legislative Service–50 States, DC,
PR & VI, CombinedTax Analysts State Tax StatutesState Issue Briefs (Historical)State Legislative DirectoryState Legislative Session Status Calendar–
All States
Bills and Bill TrackingBill Tracking and Full Text of Bills from
Each State
BillsState Full Text of Bills–Current SessionState Full Text of Bills All States, Individual Years
from 1991–2000Individual State Full Text of Bills from
Each State
Cases and Court RulesFederalTax Cases, Federal and StateFederal Courts Tax CasesUS Ct. of Federal Claims, Claims Ct., & Ct. of
Claims–Tax CasesUS Tax Court Cases, Memorandum Decs., &
Board of Tax Appeals DecisionsUS Supreme Court Cases, Lawyers’ Edition –
SelectedFederal Tax MaterialUS Courts of Appeals Tax CasesUS Court of Appeals Federal Circuit Tax CasesUS District Courts Tax CasesUS Tax Court CasesUS Tax Court Memorandum DecisionsUS Tax Court Summary OpinionsUS Board of Tax Appeals CasesUS Court of International Trade Tax CasesUS Customs Court Tax CasesUSCS–Rules of Practice and Procedure of the
United States Tax CourtTax Analysts Tax Court Filings
State & LocalTax Cases, Federal and StateState Courts Tax Cases
InternationalEngland and Wales Reported and
unreported Tax CasesSouth Africa Tax CasesTax Court of CanadaUS Court of International Trade Tax CasesUS Customs Court Tax Cases
Estate, Gift & TrustEstate Cases, Federal and StateEstate Cases, FederalEstate Cases, All StatesEstate Cases from Each Individual State Plus the
District of Columbia and the Virgin Islands
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Bill TrackingState Bill Tracking Current SessionBill Tracking All States, Individual Years from
1991–2000Individual State Bill Tracking Reports from
Each State
InternationalDouble Taxation Instruments to which the UK is a
Party–UK Tax
Estate, Gift & TrustUS–Internal Revenue CodeEstate Legislation, Bills, Reports, & Public LawsUS–CIS Legislative Histories–Federal Tax LawUSCS–Rules of Practice and Procedure of the
United States Tax Court
Uniform & Model ActsMartindale-Hubbell–Uniform Anatomical
Gift ActMartindale-Hubbell–Uniform Anatomical Gift Act
(1987)Martindale-Hubbell–Uniform Common Trust Fund
ActMartindale-Hubbell–Uniform Fiduciaries ActMartindale-Hubbell–Uniform Gifts to Minors
Act (Revised)Martindale-Hubbell–Model Land Sales
Practices ActMartindale-Hubbell–Uniform Principal and
Income ActMartindale-Hubbell–Uniform Probate CodeMartindale-Hubbell–Revised Uniform Principal
and Income ActMartindale-Hubbell–Simplification of Fiduciary
Security TransfersMartindale-Hubbell–Uniform Simultaneous
Death Act(as amended in 1953)Martindale-Hubbell–Uniform Statutory Rule
Against PerpetuitiesMartindale-Hubbell–Uniform Transfers to
Minors ActMartindale-Hubbell–Uniform Trusts ActMartindale-Hubbell–Uniform Unclaimed
Property Act
Treaties & International AgreementsRhoades & Langer U.S. International Taxation
& Tax TreatiesTax Analysts Worldwide Tax Treaties
Combined FilesTax Analysts Worldwide Tax Treaties
Administrative Assistance TreatiesTax Analysts Worldwide Tax Treaties
Administrative DocumentsTax Analysts Worldwide Tax Treaties Case LawTax Analysts Worldwide Tax Treaties
Defense TreatiesTax Analysts Worldwide Tax Treaties Estate
& Gift Tax TreatiesTax Analysts Worldwide Tax Treaties Income
Tax TreatiesTax Analysts Worldwide Tax Treaties
Integrated TreatiesTax Analysts Worldwide Tax Treaties Model
Convention DocumentsTax Analysts Worldwide Tax Treaties Model
Tax TreatiesTax Analysts Worldwide Tax Treaties Other
Tax TreatiesTax Analysts Worldwide Tax Treaties
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Security AgreementsTax Analysts Worldwide Tax TreatiesTax Analysts Worldwide Tax Treaties Tax
Treaty NewsTax Analysts Worldwide Tax Treaties
Transportation TreatiesTax Analysts Worldwide Tax Treaties U.S.
Legislative Histories
20
Administrative Materials & RegulationsState & Federal Administrative Codes &
Administrative Registers
FederalCFR–Code of Federal RegulationsCFR–Federal Tax RegulationsFederal RegisterTreasury Regulations–Final, Temporary,
and ProposedTreasury Regulations–Final and TemporaryTreasury Regulations–ProposedTNT IRS, ISP and MSSPTax Analysts Regs–Final, Temporary and Proposed
& CommentsTNT Applicable Federal Rates
Agency DecisionsField Service Advice MemorandumsIRS Bulletins, Letter Rulings, and Memoranda
DecisionsIRS General Counsel Memos, Actions on
Decisions, & Technical MemosIRS Cumulative Bulletin, IRB, Letter Rulings,
& Technical Advice MemosIRS Advance ReleasesIRS Actions on DecisionsIRS Chief Counsel AdviceIRS Cumulative Bulletin and Internal
Revenue BulletinIRS Chief Counsel NoticesIRS General Counsel MemorandaIRS Private Letter Rulings and Technical Advice
MemorandaIRS Service Center AdviceIRS Technical MemorandaLitigation Guideline MemorandumsDepartment of Labor Letter OpinionsPension Benefit Guaranty Corporation
Opinion LettersTNT Applicable Federal Rates
Agency PublicationsInternal Revenue Manual (IRM)IRS Disclosure Litigation BulletinIRS Exempt Organizations CPE
Technical Instruction Program for 1999IRS Employee Plans CPE Technical Topics, by
Individual Year from 1996–1999IRS Employee Plans Phase I Course BookIRS Employee Plans Phase II Course BookIRS Tax Practitioners & Enrolled AgentsIRS Taxpayer Information Publications, by
Individual Year from 1984–1986Tax Analysts Exempt Organizations TextTNT IRS Taxpayer PublicationsCriminal Tax BulletinGeneral Litigation BulletinsTax Litigation BulletinUnited States Attorneys’ Manual–Title 6United States Attorneys’ Resource Manuals–Title 6
State & LocalAttorney General Tax OpinionsTax Analysts State Tax Rate TablesTaxing Authority Decisions, All States–
State Tax Materials
Administrative Codes and RegistersState Code and Register CombinationSources for the District of Columbia and Each
State except Alabama, Arkansas, Arizona,Colorado, Georgia, Kentucky, Maryland,Michigan, Montana, Nebraska, New Jersey,North Dakota, Ohio, Oregon and West Virginia
Administrative Codes (Regulations)Tax Analysts State Tax RegulationsAdministrative Codes for the District of Columbia,
Puerto Rico, the Virgin Islands and All Statesexcept Colorado and Kentucky
RegistersState Registers CombinedState Registers for the District of Columbia and
Each State Except Alabama, Arizona, Arkansas,Colorado, Kentucky, Maryland, Michigan,Montana, Nebraska, New Jersey, North Dakota,Ohio, Oregon and West Virginia
21
Regulation TrackingRegulation Tracking, All StatesState Regulation Tracking, All States by Individual
Year from 1991–2001
InternationalPhilippine Tax Material
Estate, Gift & TrustCFR–Federal Tax RegulationsFinal and Temporary Treasury Regulations–
Internal Revenue CodeTreasury Regulations–ProposedTreasury Regulations–Final, Temporary,
and ProposedTax Analysts Exempt Organizations Text
Law Reviews & JournalsEstate Law Review ArticlesTax Law Review ArticlesAkron Tax JournalThe American Journal of Tax PolicyNew York University Tax Law ReviewThe Tax LawyerThe Quinnipiac Probate Law JournalUniversity of Florida Tax Review–
Federal TaxVirginia Tax Review
Treatises & Analytical MaterialsFederalCombined Federal & State Tax Journals2001 Tax Legislation–Analysis & Current Awareness2002 Tax Legislation–Analysis & Current Awareness2003 Tax Legislation–Analysis & Current AwarenessApplying Government Accounting PrinciplesApplying Government Auditing StandardsCCH Federal Estate & Gift Tax ReporterExplanations & Annotations, IRC & RegsCCH Standard Federal Tax Reporter Explanations
& Annotations, IRC & RegsJournal of Taxation of Financial InstitutionsJournal of Tax’n of InvestmentsListen to the Experts - ABA
ABAABA Section of Taxation Meeting MaterialsListen to the Experts ABAThe Tax Lawyer
Bureau of National Affairs (BNA)BNA Daily Tax ReportBNA E-Commerce Tax ReportBNA International Tax PublicationsBNA Pension & Benefits DailyBNA Pension & Benefits ReporterBNA Tax Management Compensation
Planning JournalBNA Tax Management Compensation
Planning PortfoliosBNA Tax Management PortfoliosBNA Tax Management Portfolios - U.S.
Income SeriesBNA Tax Management JournalsBNA Tax Management Estates, Gifts and
Trust JournalBNA Tax Management Financial Planning JournalBNA Tax Management International JournalBNA Tax Management MemorandumBNA Tax Management Multistate Tax ReportBNA Tax Management Portfolios - Estate, Gift and
Trust SeriesBNA Tax Management Portfolios - Foreign
Income SeriesBNA Tax Management Portfolios - Multistate
Tax SeriesBNA Tax Management Portfolios - Real
Estate SeriesBNA Tax Management Portfolios - Transfer PricingBNA Tax Management Real Estate JournalBNA Tax Management Transfer Pricing ReportBNA Tax Management Weekly ReportBNA Tax Management Weekly State Tax ReportBNAI Tax Planning International Asia-Pacific FocusBNAI Tax Planning International European
Union FocusBNAI Tax Planning International Indirect TaxesBNAI Tax Planning International Review & ForumBNAI Tax Planning International Transfer PricingBNAI Tax Planning International Mergers
& AcquisitionsBNAI Tax Planning International World Corporate
Finance Review
22
Treatises & Analytical MaterialsFederal — continued
Delta HedgeJournal of Taxation of Financial Institutions
KleinrockCombined Kleinrock BulletinsCombined Kleinrock Tax PublicationsKleinrock California Tax BulletinKleinrock Federal Tax BulletinKleinrock New York Tax BulletinKleinrock’s TaxExpert Analysis & Explanation
Matthew BenderAccounting for Government Contracts - CostAccounting StandardsAccounting for Government Contracts: Federal
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Financial ReportingApplying GAAP & GAASApplying Government Accounting PrinciplesApplying Government Auditing StandardsBender’s Payroll Tax GuideBusiness Organizations with Tax PlanningCollier on Bankruptcy TaxationCommercial Finance GuideCorporate Acquisitions and MergersDepreciation HandbookDictionary of 1040 DeductionsEmployee Benefits GuideEquipment LeasingFarm Income Tax ManualFederal Income, Gift and Estate TaxationFederal Income Tax of Life Insurance CompaniesFederal Income Taxation of Corporations Filing
Consolidated ReturnsFederal Income Taxation of InventoriesFederal Taxation of Oil and Gas TransactionsFederal Taxes Affecting Real EstateHandbook for Internal AuditorsHow to Save Time and Taxes in Handling EstatesHow to Save Time & Taxes Preparing
Fiduciary Income Tax ReturnsThe Institute for Energy Law of The Center for
American and International Law’s 54th AnnualInstitute on Oil & Gas Law
Listen to the Experts - Matthew BenderMajor Tax Planning–USC Annual Institute on
Federal Taxation
Massachusetts Corporation Law with Federal TaxAnalysis
New York University Annual Institute on FederalTaxation
NYU Conference on Tax Planning for 501(C)(3)Organizations
Organizing Corporate and Other BusinessEnterprises
Planning Tax-Exempt OrganizationsProfessional Corporations & AssociationsRabkin & Johnson, Federal Tax GuidebookTax AccountingTax Controversies: Audits, Investigations, TrialsTax Planning for Corporations and
Shareholders–FormsTax Planning For Corporations and ShareholdersTax Planning for Partners & PartnershipsTax Planning for S CorporationsTax Planning for the Alternative Minimum TaxTaxation of Intellectual PropertyTaxation of Executive Compensation: Planning
and PracticeTaxation of Financial InstitutionsTaxation of Public UtilitiesTaxation of Securities TransactionsTrust Administration and Taxation
Practising Law InstitutePractising Law Institute Tax PublicationsIncome Taxation of Estates and TrustsInternational Tax and Estate PlanningIRS Practice and Procedure Deskbook
Tax AnalystsTax Analysts Estate Tax eReportTax Analysts E-Commerce Tax eReportTax Analysts Tax PublicationsTax Analysts Tax Notes Today™, Worldwide
Tax Daily, and State Tax TodayTax Analysts State Tax TodayTax Analysts Tax Notes TodayTax Analysts Worldwide Tax DailyTax Analysts Tax Magazines, CombinedTax Analysts Exempt Organization Tax
Review MagazineTax Analysts Exempt Organizations TextTax Analysts Federal Tax Officials DirectoryTax Analysts Insurance Tax Review Magazine
23
Tax Analysts Letter Ruling Review MagazineTax Analysts State, Federal & International
Tax DirectoriesTax Analysts State Tax Notes™ MagazineTax Analysts State Tax Officials DirectoryTax Analysts Tax Court FilingsTax Analysts Tax Notes International™ MagazineTax Analysts Tax Notes WeeklyTax Analysts Tax Practice and ControversiesTax Analysts Tax Professionals DirectoryTax Analysts Internal Revenue CodeTNT Applicable Federal RatesTNT IRS ISP and MSSPTNT IRS Taxpayer PublicationsTax Analysts Regs–Final, Temporary and Proposed
& Comments
State & LocalCombined Federal & State Tax JournalsCombined State Tax PublicationsBNA Tax Management Multistate Tax ReportBNA Tax Management Portfolios–Multistate
Tax SeriesBNA Tax Management Weekly State Tax ReportListen to the Experts – ABA
ABAABA Section of Taxation MaterialsListen to the Experts – ABAThe Tax Lawyer
KleinrockCombined Kleinrock BulletinsCombined Kleinrock Tax PublicationsKleinrock California Tax BulletinKleinrock New York Tax Bulletin
Matthew BenderCalifornia Community Property With Tax AnalysisCalifornia Family Tax PlanningCalifornia Small Business Guide: Formation,
Operation, and TaxationListen to the Experts – Matthew BenderMassachusetts Corporation Law with Federal
Tax AnalysisMichigan Corporation LawNew Hampshire Practice Series: Municipal Law
and Taxation
NY University Institute on State & Local TaxationNYU Conference on Tax Planning for 501(C) (3)
Organizations
Tax AnalystsTax Analysts State Tax Statutes and RegulationsTax Analysts State Tax RegulationsTax Analysts State Tax StatutesTax Analysts State Tax Rate TablesTax Analysts State Tax TodayTax Analysts State Tax Notes MagazineTax Analysts State Tax Officials Directory
InternationalInternational Taxation
BNABNA International Business and Finance DailyBNA International Tax MonitorBNA International Tax PublicationsBNA Tax Management International JournalBNA Tax Management Portfolios – Foreign
Income SeriesBNA Tax Management Portfolios –
Transfer PricingBANI Tax Planning International
Asia-Pacific FocusBANI Tax Planning International European
Union FocusBANI Tax Planning International Indirect TaxesBANI Tax Planning International Review & ForumBANI Tax Planning International Transfer PricingBNA Tax Management Transfer Pricing ReportBANI Tax Planning International World Corporate
Finance ReviewBANI Tax Planning International Mergers
& Acquisitions
Matthew BenderFederal Income, Gift and Estate TaxationForeign Tax and Trade Briefs International
Withholding Tax Treaty GuideRhoades & Langer U.S. International Taxation &
Tax TreatiesTax Havens of the WorldInternational Estate Planning
24
Treatises & Analytical MaterialsInternational — continued
Practising Law InstituteInternational Tax and Estate PlanningLanger on Practical International Tax Planning
Tax AnalystsTax Analysts Canadian Tax DailyTax Analysts International Tax Officials DirectoryTax Analysts Tax Notes International MagazineTax Analysts U.K. Tax DailyTax Analysts Worldwide Tax DailyTax Analysts Worldwide Tax Treaties
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Tax TreatiesTax Analysts Worldwide Tax Treaties Integrated
TreatiesTax Analysts Worldwide Tax Treaties Tax Treaties
Model Convention DocumentsTax Analysts Worldwide Tax Treaties Model
Tax TreatiesTax Analysts Worldwide Tax Treaties Other
Tax TreatiesTax Analysts Worldwide Tax Treaties
Reimbursement TreatiesTax Analysts Worldwide Tax Treaties Social
SecurityAgreementsTax Analysts Worldwide Tax TreatiesTax Analysts Worldwide Tax Treaties Tax
Treaty NewsTax Analysts Worldwide Tax Treaties
Transportation TreatiesTax Analysts Worldwide Tax Treaties U.S.
Legislative Histories
Estate, Gift & TrustIncome Taxation of Fiduciaries and BeneficiariesListen to the Experts – ABARestatement of TrustsScott on Trusts
Bureau of National AffairsBNA Pension & Benefits DailyBNA Pension & Benefits ReporterBNA Tax Management Estates, Gifts and
Trust JournalBNA Tax Management Financial Planning JournalBNA Tax Management Portfolios–Estate, Gift and
Trust Series
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Withholding Tax Treaty GuideFlorida Estates Practice GuideHeckerling Institute on Estate Planning - University
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Income Tax ReturnsInternational Estate PlanningLiving Trusts: Forms & PracticeModern Estate PlanningMurphy’s Will Clauses: Annotations and Forms
with Tax EffectsNew York Civil Practice: EPTLNew York Practice Guide: Probate and Estate
AdministrationNYU Conference on Tax Planning for 501(C)(3)
OrganizationsPlanning for Large EstatesTax, Estate & Financial Planning for the ElderlyTax, Estate & Financial Planning for the Elderly:
Forms and PracticeTexas Probate Estate and Trust AdministrationTrust Administration and Taxation
25
Practising Law InstitutePractising Law Institute Estate Planning
PublicationsEstate PlanningIncome Taxation of Estates and TrustsInternational Tax and Estate PlanningLanger on Practical International Tax PlanningManning on Estate PlanningNew York Elder Law HandbookStocker & Rikoon on Drawing Wills and Trusts
Tax AnalystsTax Analysts Exempt Organizations TextTax Analysts Exempt Organization Tax
Review MagazineTax Analysts Tax Notes TodayTax Analysts Insurance Tax Review Magazine
Matthew BenderAccounting for Government Contracts - CostAccounting StandardsAccounting for Government Contracts: FederalAcquisition RegulationApplying GAAP & GAAS Murphy’s Will Clauses:Annotations and Forms with Tax EffectsApplying Government Accounting PrinciplesApplying Government Auditing StandardsAttorney’s Handbook of Accounting, Auditing &
Financial Reporting NYBender’s Payroll Tax GuideBusiness Organizations with Tax PlanningCalifornia Family Tax PlanningCalifornia Small Business Guide: Formation,
Operation, and TaxationCollier on Bankruptcy Taxation ProfessionalCommercial Finance GuideCorporate Acquisitions and MergersDepreciation HandbookDictionary of 1040 DeductionsEmployee Benefits GuideEquipment LeasingFederal Income, Gift and Estate TaxationFederal Income Tax of Life Insurance CompaniesFederal Income Taxation of Corporations Filing
Consolidated ReturnsFederal Income Taxation of InventoriesFederal Taxation of Oil and Gas TransactionsFederal Taxes Affecting Real Estate
Foreign Tax and Trade BriefsForeign Tax & Trade Briefs-International
Withholding Tax Treaty GuideHandbook for Internal AuditorsHeckerling Institute on Estate Planning - University
of Miami School of LawHow to Save Time & Taxes Handling EstatesHow to Save Time & Taxes Preparing Fiduciary
Income Tax ReturnsThe Institute for Energy Law of The Center for
American and International Law’s 54thInternational Estate Planning
Listen to the Experts - Matthew BenderMajor Tax Planning-USC Annual Institute on
Federal TaxationMichigan Corporation LawModern Estate PlanningMurphy’s Will Clauses: Annotations and Forms
with Tax EffectsNew York Guide to Tax, Estate & Financial
Planning for the ElderlyNew York University Annual Institute on State &
Local TaxationNY University Institute on State & Local TaxationNYU Conference on Tax Planning for 501(C)(3)
OrganizationsOrganizing Corporate and Other Business EnterprisesPlanning for Large EstatesPlanning Tax-exempt OrganizationsRabkin & Johnson Current Legal Forms with
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& Tax TreatiesTax AccountingTax Controversies: Audits, Investigations, TrialsTax, Estate & Financial Planning for the ElderlyTax, Estate & Financial Planning for the Elderly:
Forms and PracticeTax Havens of the WorldTax Planning for the Alternative Minimum TaxTax Planning for Corporations and ShareholdersTax Planning for Corporations and
Shareholders-FormsTax Planning for Partners & PartnershipsTax Planning for S CorporationsTaxation of Executive Compensation: Planning
and PracticeTaxation of Financial Institutions
26
Treatises & Analytical MaterialsMatthew Bender — continued
Taxation of Hospitals and Health CareOrganizations
Taxation of Intellectual PropertyTaxation of Mining OperationsTaxation of Public UtilitiesTaxation of Securities TransactionsTrust Administration and TaxationUnclaimed Property Law and Reporting Forms
Legal NewsCombined Kleinrock BulletinsERISA Litigation ReporterInside New York TaxesJournal of Taxation of Financial InstitutionsJournal of Tax’n of InvestmentsKleinrock California Tax BulletinKleinrock Federal Tax BulletinKleinrock New York Tax BulletinMultistate Tax AnalystNew York Tax HighlightsThe Practical Tax LawyerProbate & PropertyReal Estate Tax DigestReal Property, Probate & Trust JournalSales & Use Tax ReviewState Tax NewslettersTax Analysts Canadian Tax DailyTax Analysts E-Commerce Tax eReportTax Analysts State Tax TodayTax Analysts Tax Notes TodayTax Analysts U.K. Tax DailyTax Analysts Worldwide Tax DailyThe Tax Lawyer
General News & InformationABI/INFORM Selected ArticlesAmerican BankerASAPII Estate PublicationsBusiness InsuranceCFOController’s Tax LetterNational Underwriter Life & Health/Financial
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Accounting Journals & LiteratureFaulkner & Gray PublicationsAccounting TechnologyAccounting TodayController’s Tax LetterJournal of AccountancyJournal of International Accounting , Auditing
& TaxationPayroll Practitioner’s MonthlyPayroll Practitioner’s State Tax AlertPractical AccountantThe Tax Adviser
27
Public RecordsCombined Person and Business Locator FilesCombined Deed Transfers, Tax Assessor Records
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CCH INCORPORATEDThe following topical areas and sources representjust a sample of the CCH® information LexisNexisoffers for the tax practitioner.
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28
CCH INCORPORATED— continued
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Offline Sources
A Student’s Guide to the Internal Revenue Code,Fourth Edition, 1999 by Richard Gershon, ViceDean and Professor of Law, Texas WesleyanUniversity School of Law
Administration of Trusts in Florida (A Florida BarContinuing Legal Education Publication) by TheFlorida Bar Continuing Legal Education
Alcoholic Beverage Control Laws of NorthCarolina, 1999 Edition Applying GAAPand GAAS by Paul Munter, CPA, PhD,Thomas A. Ratcliffe, CPA, PhD
Basic Corporate/Shareholder Taxation, 1996 byWilliam J. Brown, Professor of Law, University ofPittsburgh School of Law
Bender’s Federal Practice Manual
Bender’s Payroll Tax Guide, 2001 Edition by ThePublisher’s Tax Staff, with contributors DennisLassila, PhD, CPA and Bob Kilpatrick, PhD, CPA
Bender’s Tax Return Manual 2001 Edition by M.Kevin Bryant, JD, CPA
California Community Property with TaxAnalysis by Joseph J. Stein, JD, CPA, JackZuckerman, JD, CPA, Editorial Consultants
California Family Tax Planning by Ralph S. Riceand Terence R. Rice; Contributing AuthorCynthia C. Katske
Code of Virginia Title 58.1 Taxation, 2000Edition Collier on Bankruptcy Taxation byMyron M. Sheinfeld, Fred T. Witt Jr., Milton B.Hyman; Lawrence P. King, Editor-in-Chief
Consolidated Returns Manual (CD-ROM)
Criminal Tax Fraud, Third Edition by DarrellMcGowen, Daniel G. O’Day and Kenneth E. North
29
Current Legal Forms with Tax Analysis by JacobRabkin and Mark H. Johnson with other contributors
Drafting Marriage Contracts in Florida (A FloridaBar Continuing Legal Education Publication) byThe Florida Bar Continuing Legal Education
Depreciation Handbook by Bruce K. Benesh, CPAand M. Kevin Bryant, JD, CPA
Doing Business in the United States by Committeeof Authors
Florida Eminent Domain Practice and Procedure(A Florida Bar Continuing Legal EducationPublication) by The Florida Bar ContinuingLegal Education
Florida Real Property Complex Transactions(A Florida Bar Continuing Legal EducationPublication) by The Florida Bar ContinuingLegal Education
Farm Income Tax Manual, 2000 Edition byCharles Davenport
Federal Income Tax: Doctrine, Structure andPolicy: Text, Cases, Problems, Second Edition,1999 by Joseph M. Dodge, W.H. Francis, Jr.,Professor of Law, University of Texas School ofLaw; J. Clifton Fleming Jr. Professor of Law,Brigham Young University, J. Reuben Clark LawSchool; Deborah A. Geier, Cleveland StateUniversity, Cleveland-Marshall College of Law
Federal Income Taxation of Business Enterprises:Cases, Statutes and Rulings, Second Edition, 1999by Richard A. Westin, Professor of Law, Universityof Houston Law Center; John K. McNulty, RogerJ. Traynor Professor of Law, University ofCalifornia at Berkeley School of Law; Richard C.E.Beck, Professor of Law, New York Law School
Federal Income Taxation of Corporations FilingConsolidated Returns by Andrew J. Dubroff,Jerred G. Blanchard Jr., John Broadbent andKevin A. Duvall
Federal Income Taxation of Inventories byLeslie J. Schneider, JD, CPA
Federal Income Taxation of Life InsuranceCompanies by Richard S. Antes, Robert D.Griffith, Clifford R. Jones, A. Wendall Simmons,Robert T. McCormack, Partners, Ernst & Young
Federal Income, Gift and Estate Taxation byJacob Rabkin and Mark Johnson with contributorMary Howley, JD
Federal Taxation of Estates, Trusts and Gifts:Cases, Problems and Materials, Second Edition,1998 by Ira Mark Bloom, Professor of Law,Albany Law School; Ladson F. Boyle, Professor ofLaw, University of South Carolina School of Law;John T. Gaubatz, Professor of Law, University ofMiami School of Law; Lewis D. Solomon, ArthurSelwyn Miller Research Professor of Law, GeorgeWashington University Law School
Federal Taxation of Oil and Gas Transactions byRobert Polevoi, JD, Author and Cecil R. Smith, JD,Editorial Consultant
Federal Taxes Affecting Real Estate by Thomas V.Glynn, JD, Revision Author
Florida Guardianship Practice (A Florida BarContinuing Legal Education Publication) byThe Florida Bar Continuing Legal Education
Foreign Tax and Trade Briefs by Walter H. Diamond
Franchise Law And Practice (A Florida BarContinuing Legal Education Publication) byThe Florida Bar Continuing Legal Education
30
Fundamentals of Federal Income Tax Law, ThirdEdition, 1998 by William D. Popkin, Walter W.Foskett Professor of Law, Indiana UniversitySchool of Law, Bloomington
Georgia Income Tax Laws, 1998 Edition withcurrent supplement
Georgia Property Tax Laws Annotated onCD-ROM, 2000 Edition by The Publisher’sEditorial Staff
Georgia Property Tax Laws Annotated, 1999Edition, Diskette Version
Georgia Sales and Use Tax Laws, 2000 Editionby The Publisher’s Editorial Staff
Georgia Tobacco Tax Laws and Regulations, 1997Edition Handbook for Internal Auditors byStanley Y. Chang, PhD, CPA, CMA, CIA
How to Save Time & Taxes Handling Estates byElaine H. Gagliardi; Originally by John A. Clark
How to Save Time and Taxes Preparing FiduciaryIncome Tax Returns by Stowell Rounds andJoseph J. O’Connell
International Business Planning: Law andTaxation (US) by William P. Streng and Jesweld W.Salacuse
International Estate Planning, Second Edition byHenry Christensen, III
International Franchising Law, Country-by-country coverage —Authored by prominent localfranchise practitioners
International Income Tax Rules of the UnitedStates, Second Edition by Michael J. McIntyre
International Withholding Tax Treaty Guideby Walter H. Diamond
Kentucky Business Organizations Laws and RulesAnnotated, 2000-2001 Edition w/CD-ROM byThe Publisher’s Editorial Staff
License Tax Laws of North Carolina, 1997Edition
Living Trusts: Forms and Practice by Dwight F.Bickel
Major Tax Planning—University of SouthernCalifornia’s Annual Institute on Federal TaxationMaryland Income Tax Laws and Regulations,1999 Edition
Maryland Sales and Use Tax/Admissions andAmusement Tax Laws and Regulations, 2000Edition by The Publisher’s Editorial Staff
Massachusetts Appellate Tax Board Reporter byStephen M. Politi, Editor
Massachusetts Corporation Law With Federal TaxAnalysis by Original Author James W. Smith;Revision Authors Zolman Cavitch, Matthew P.Cavitch and Peter A. Donovan
Michigan Corporation Law With Federal TaxAnalysis by Charles W. Borgsdorf, Matthew P.Cavitch, Zolman Cavitch; Robert M. Schmidt(original author)
Milgrim on Trade Secrets® by Roger M. Milgrim
Modern Estate Planning
Motor Fuel Tax Laws of North Carolina, 1999Edition
Murphy’s Will Clauses: Annotations and Formswith Tax Effects by Joseph H. Murphy and othercontributors
31
New Hampshire Practice Series: MunicipalFinance and Taxation, Volume 16 by Peter J.Loughlin
New Mexico Taxation and Revenue DepartmentSelected Laws and Regulations, 2000 Edition
New York Guide to Tax, Estate & FinancialPlanning for the Elderly by David Goldfarb andJoseph Rosenberg
New York Guide to Tax, Estate & FinancialPlanning for the Elderly (CD-ROM)
New York Nonprofit Law and Practice: with a TaxAnalysis by Victoria B. Bjorklund, James J.Fishman and Daniel L. Kurtz
Ohio Corporation Law With Federal Tax Analysisby Zolman Cavitch and Matthew P. Cavitch
Oil, Gas & Energy Quarterly by Professor LarryCrumbley, Editor
Planning for Large Estates by Douglas K.Freeman; updates by Stephanie G. Rapkin
Professional Corporations and Associations byBerrien C. Eaton Jr.
Rabkin & Johnson, Federal Tax Guidebook byAlan Prigal, JD
Real Estate Tax Digest
Revenue Laws of North Carolina, 1999 Edition byThe Publisher’s Editorial Staff
Rhoades and Langer on U.S. InternationalTaxation and Tax Treaties (CD-ROM)
SEC Financial Reporting by Robert K. Herdman,Thomas L. Milan, Edmund Coulson, Partners,Ernst & Young
Sales and Use Tax Laws of North Carolina, 1999Edition
Selected Laws and Regulations of TennesseeFinancial Institutions, 1998 Edition by ThePublisher’s Editorial Staff
Tax Accounting by Durwood L. Alkire; Currentupkeep by Steven J. Rice, CPA
Tax Controversies: Practice and ProcedureStatutory Volume, 2000 by Leandra Lederman,Associate Professor, George Mason UniversitySchool of Law; Stephen W. Mazza, AssociateProfessor, University of Kansas School of Law
Tax Controversies: Practice and Procedure, 2000by Leandra Lederman, Associate Professor, GeorgeMason University School of Law; Stephen W.Mazza, Associate Professor, University of KansasSchool of Law
Tax Fraud: Audits, Investigations, Prosecutions byRobert S. Fink, JD, with the assistance of ElliottSilverman
Tax Havens of the World by Walter H. Diamondand Dorothy B. Diamond
Tax Institutes (CD-ROM)
Tax Planning for Corporations and Shareholders,Second Edition by Zolman Cavitch, Esq., Cavitch,Familo, Durkin & Frutkin Co., L.P.A., Cleveland
Tax Planning for Corporations and Shareholders:Forms by Zolman Cavitch, AB, JD, Matthew P.Cavitch, AB, JD
Tax Planning for Partners, Partnerships, andLLCs by Jerold A. Friedland, JD, LLM
Tax Planning for S Corporations by Richard B.Robinson, JD, LLM and Arthur A. Weiss, JD, LLM
32
Tax Planning for the Alternative Minimum Tax byLance W. Rook, JD and Bruno Dov Lerer, JD
Tax and Estate Planning Library (CD-ROM)
Tax, Estate & Financial Planning for the ElderlyOriginally by John J. Regan; Successor Authors:Rebecca C. Morgan and David M. English
Tax, Estate and Financial Planning for theElderly: Forms and Practice by John J. Regan andMichael Gilfix; Updates by Michael Gilfix,Rebecca C. Morgan, and David M. English
Taxation of Executive Compensation: Planningand Practice by Harvey L. Frutkin, JD
Taxation of Financial Institutions, written bypartners of KPMG Peat Marwick, LLP
Taxation of Hospitals and Health CareOrganizations by Douglas M. Mancino, Esq
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