Trainer Introduction - LexisNexis



Tax

contains a wealth of tax materials covering federal, state & local, international, ERISA & pension planning (see Dept of Labor opinion letters), & estates, gift, & trust taxation. does not contain IRS forms.

Get a Document

Use Get a Document to retrieve the entire spectrum of tax sources in the most efficient & cost effective manner when you have a citation. Simply follow the citation syntax below to retrieve documents.

Cases & Decisions

118 tc 579 Tax Court decision

tc memo 2003-97 Tax Court memorandum decision

85 tcm 1009 Tax Court memorandum decision (CCH)

120 tc no 7 Tax Court number

tc summary opinion 2002-157 Tax Court Summary Opinion

2002-1 us tax cas p50,459 United States Tax Cases (CCH)

85 aftr2d 589 American Federal Tax Reports

52 fed cl 629 United States Court of Federal Claims

Legislative & Administrative Materials

irc 401 or 26 usc 401 Internal Revenue Code

26 cfr 31.3401(a)-2 Code of Federal Regulations

107 pl 358 Public Law

67 fr 23654 Federal Register

IRS Materials

announcement 2003-22 Announcement

2002-1 cb 1147 Cumulative Bulletin

gcm 33032 General Counsel Memo

notice 2003-22 Notice

plr 200246029[1] Private Letter Ruling

rev rul 2003-39 Revenue Ruling

rev proc 2003-34 Revenue Procedure

tam 200309002 Technical Advice Memo

Law Review Articles

17 akron tax j 1 Akron Tax Journal

22 va tax rev 187 Virginia Tax Review

116 harv l rev 987 Harvard Law Review

Tax Analysts™

2003 tnt 66-2 Federal Tax Today

2003 stt 65-9 State Tax Today

Search Advisor

Use Search Advisor to obtain documents quickly! Select the relevant legal topic & source & search.

Explore Legal Topics

Let’s say you need to find cases & decisions about life insurance as related to Estate & Gift tax.

1. Click Search Advisor > Tax Law > Federal Estate & Gift Tax > Life Insurance (IRC sec. 2042).

2. Select AZ Tax Cases and Board of Tax Appeals Decisions and….

3. Enter life insurance

Find a Legal Topic

Suppose you were required to research the business deduction as it applies to the home office & principal place of business.

1. Click the Search Advisor tab.

2. Enter business deduction in the Find a Legal Topic box.

3. Select Residential Property Used for Business (IRC sec. 280A).

Analytical materials, law reviews, legal news, and treatises are great sources of background information where an issue is new to you.

4. Click the Tax Law Review Articles link

5. Click the FOCUS™ link

6. Enter home office deduction /15 principal place of business

Search

Guided Search Forms

Use Guided Search forms to easily search key segments of the documents.

1. Click Search > Guided Search Forms > Area of Law > Federal Tax – IRS Bulletins, Letter Rulings, & Memoranda Decisions.

2. Type nonresident or non resident /3 aliens in the terms box.

3. Select Previous 2 Years.

Sources

Go back to Search & click the Sources tab. Tax sources include those below & a full range of IRS Administrative materials accessible via Legal > Taxation. BNA & CCH publisher tax materials are an integral part of a tax practitioner’s research but are unavailable to the law school market.

• Legal > Taxation

• Legal > Taxation > USCS - Title 26; Internal Revenue Code Annotated

• Legal > Taxation > CFR – Federal Tax Regulations > Title 26

• Legal > Taxation > Federal > USCS – Rules of Practice and Procedure of the United States Tax Court

• Legal > States Legal – U.S. > Arizona > AZ – Arizona Revised Statutes Annotated > Title 42. Taxation OR Title 43. Taxation of Income OR Title 48. Special Taxing Districts

• Legal > Secondary Legal

• News & Business

Federal Statutes

Let’s pull up some federal tax statutes.

1. Click Taxation > USCS - Title 26; Internal Revenue Code Annotated.

2. Click the plus signs for Subtitle C, Chapter 24, & Subchapter A.

3. Click in the check boxes for sections 3401, 3402, & 3403.

4. Scroll to the top of the screen & click Search.

Administrative Materials

contains the full range of administrative tax materials.

1. Go to Legal > Taxation > Administrative Materials & Regulations > Federal > Agency Decisions

2. Click IRS Private Letter Rulings and Technical Advice Memoranda.

3. Enter section 162 business expenses & section 263 capital expenditures

Tax Analysts

You’ll see it here first!! For the most current tax information, go to Tax Analyst materials.

1. Click Taxation > Tax Analysts Tax Notes Today > Review the Most Current Documents.

Note that the first three documents contain the Summaries, Contents, & Abstracts respectively for the current day’s documents.

2. Retrieve the second document (Contents) & view

Treaties

1. Click Legal > Taxation > Treaties & International Agreements > Rhoades & Langer U.S. International Taxation & Tax Treaties – Selected Documents

2. Click the plus sign for Part V Appendix A—Tax Treaties and Agreements

3. Click the check box in front of SPAN & click Search

Shepard’s® Citations Service

Shepardize a revenue ruling to find documents that cite to it & to retrieve analysis.

1. Click the Shepard’s® tab

2. Enter rev rul 79-162 (try 26 usc 280A (c) (1) (a) too)

3. Click the Custom link & note the analysis

Research Tasks

Research Tasks pages contain sources organized by Current Awareness & other major categories that are associated with the particular area of law.

1. Click the Research Tasks tab & go to the Tax page

2. Click the Tax Analysts Tax Notes Today link

3. Click the New Search link located at the top middle of the screen

4. Select Previous 2 Years as the date restriction

5. Enter title(student /3 loan)

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[1] 7 digits prior to 1999, 9 digits for 1999 forward: plr 199903051. 1999 refers to the year, 03 refers to the week of×Þ-BHU\blm?©³íøBHJ± |

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• ©æúöòöòîòçòçòÝòÖòçòçòçòçòÑòÑòÑòÑòÑòçòÑòçòçòçòçòçòçòçÌÑÌÑÌÑÌòçòçòçòçòçòçòÆòÑòÑòçò the year, 051 is the document number.

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