Ch 06 Commercial Tax Services Flashcards
Annotated tax service
A commercial tax research reference collection, that is, a secondary source of Federal tax law. Includes Code, Regulation and ruling analysis, judicial case notes, and other indexes and finding lists, organized by Code section number. The two most important annotated services are published by Commerce Clearing House and Research Institute of America.
Annotations
An entry in (especially) an annotated 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.
BNA Tax Management Portfolios (Portfolios)
A topical tax service published by the Bureau of National Affairs in a collection of more than 400 magazine-size portfolios, dedicated to U.S. income, foreign income, and estate and gift taxation. Prepared by an identified expert in the field, each portfolio includes a detailed analysis of the topic, working papers with which to implement planning suggestions, and a bibliography of related literature. Supplemented by a biweekly newsletter, the portfolio series includes a topical index and case name and Code section finding lists.
Boolean
A deductive logic search that allows for the intersection of terms by using connectors such as ?or,? ?and,? or ?within # number of words.?
Bureau of National Affairs (BNA)
A subsidiary of Tax Management. It offers a wide range of products covering all areas of Federal taxes. It is best known as the publisher of the BNA Tax Management Portfolios (BNA Portfolios). BNA Tax Management also offers electronic tax services, including the Tax Practice Library, and TaxCore.
CCH IntelliConnect
The Commerce Clearing House (CCH) Internet platform for its tax research services. It is designed to be intuitive and the entire CCH library can be searched from one screen. It is one of the most well known tax services used by accountants.
Commerce Clearing House (CCH)
A major commercial source of text and online information concerning domestic and international tax law.
Compilation
Broadly, a collection of primary sources, editorial comments, and annotations in a tax service (i.e., its collection of volumes).
Federal Tax Coordinator
The Research Institute of America (RIA) flagship topical tax service offered through RIA Checkpoint.
Freedom of Information Act (FOIA)
Federal law that requires the Treasury (and other federal agencies) to release redacted documents to the public. In the tax research context, this allows for the publication of letter rulings and other Internal Revenue Service written determinations, and their use by the tax professional in the research process.
Full-text search
A computerized version of a published index. A full-text search locates every occurrence of a word or phrase in every document available for the search.
Key Number
A means used by the publisher to organize important topics in the tax law. Used as a reference by the tax services and citators published by West.
Key word in context (KWIC)
Key word in context, a means by which to display electronic search results.
KeyCite
A Westlaw citator that furnishes a comprehensive direct and indirect history for court cases. The indirect history includes secondary materials that have the cited case in their text. KeyCite allows the researcher to select a full history, negative history, or omit minor cases. This option is not available with the other citators.
KeySearch
A search aid employing the West numbering system of the key issues in court cases. When a researcher identifies the legal topic applicable to the search, this search aid formulates a query based on the underlying terms for the topic based on the key numbers system.
