Using Print Publications - CCH



Using Print Publications

Researching or locating information in CCH’s loose-leaf publications must begin with a general understanding of what comprises a print subscription, and knowing what types of materials are included in a subscription. These materials may vary slightly from title to title, but most of the following components are included.

Binders

1. Binders are either 6x9 or 11x12. The spines reflect the organization of the volumes, by number and ¶ like Standard Federal Tax Reporter; material included like Tax Court Reporter or Federal Energy Regulatory Commission Reporters; or geographical breakdown like Unemployment Insurance Law Reporter. In addition to the Title and Volume Number, binders may also display notations related to the ¶s or materials covered in the publication.

2. Transfer Binders are either black heavy grade paper or hard cover. These Transfer Binders contain historical materials once housed in the New Matters/Developments section. They consist of either Court/Administrative Decisions or Current Developments of the loose-leaf subscriptions. Transfer Binders should be kept with the main subscription for easy access to ¶s cited within the explanations and annotations of the main subscription.

3. Casebooks (hard bound or transfer case books) contain court decisions reported in the subscription. Like transfer binders, they are used to access earlier reported cases.

4. Newsletter binders are issued with some CCH publications, such as Human Resources Management Ideas and Trends.

Finding Devices

1. Rapid Finder Indexes contain section references to the most frequently researched topics in the publication, and contain single line entries with very limited sub topics. They are intended as a quick way to locate the main topic within the publication.

2. Topical Indexes contain the terms from the rapid finder and all main terms with extensive sub level entries. These lead the users to more specific areas within the subscription.

3. Tables of Contents follow each tab divider and provide greater specificity regarding the contents of the tab. They are arranged in paragraph or section order.

4. Current Topical Indexes are exclusively used for New Matters/Developments topics.

5. Case Tables list all cases reported in the subscription and include cites to both the annotations and full text paragraphs or decision numbers.

6. Finding Lists provide references to the location in the subscription of primary sources such as statutes or regulations as well as agency issuances such as Revenue Rulings or Administrative Decisions.

7. Cumulative Index is a finding tool that creates a cross-reference from an existing paragraph in the Reporter to a new developments or court case paragraph. This index is discarded once the new developments or cases are incorporated into the compilations as annotation paragraphs.

Document Types

1. Statutes or Code Sections. Publications include all relevant sections.

2. Amendment Notes and/or relevant Committee Reports.

3. Regulations including Federal Register Cites and source lines.

4. Court Decisions either in digest or full text.

5. Agency issuance such as Rulings, Releases, Publications or Manuals with full citations.

6. CCH Explanations which are CCH Editorially prepared discussions.

7. CCH Annotations: a one to two sentence summary of each point in a primary source document. Annotations immediately follow the relevant CCH Explanation.

8. CCH Headnote: a one to two sentence summary of each point in a primary source document. Headnotes precede the primary source document and contain back references to CCH Explanation or Annotations that are also on point.

9. Report Letters contain summaries of issues included in the update report as well as discussions of new issues of interest to subscribers. They are drilled pages and precede the update filing pages.

10. Newsletter contain summaries of issues included in the update report, as well are discussions of new issues of interest to subscribers. They are separate from the update report and are intended to be routed to users of the subscriptions.

11. Extra materials sent to subscribers are documents of immediate interest to subscribers. Generally, these extras are used as desk references. CCH sends these to subscribers as either stapled pamphlets or separate bound books, for example advance copies of Payroll Withholding Tables.

12. Compilations: this term refers to ¶s that comprise the main body of documents within a publication. It is used to designate ¶s that incorporate all document types. For example, the compilations in Standard Federal Tax Reporter would include document types 1 through 7 above and are organized by Code section.

USING A CCH PUBLICATION

Most researchers use one of three ways to locate information.

1. Name: this can be a court case or the name of a specific document type like Wage-Hour Opinion Letters issued by the Department of Labor.

• Case Tables and Finding Lists are the quickest way to locate named documents.

2. Number: this is any CCH page (are found at the top of each page and usually used for filing the pages), paragraph (paragraph numbers are found at the bottom of each page and referred to in the topical index )or a numbered primary source document like a court decision, SEC Release, Federal Register cite or agency issuance like an IRS Letter Ruling.

• Case Tables and Finding Lists are the quickest way to locate numbered documents.

3. Topic: this is a search that seeks to locate documents of any type that address a specific research question or client issue/scenario.

• Topical Indexes, notations on spines, tab guides and tables of contents within each tab guide are the quickest way to locate topics. Topical Indexes refer to paragraph numbers that can be found at the bottom of each page. One “paragraph” number can run for numerous pages.

RESEARCH WORKFLOW

1. Access the finding devices listed above that match the type of search you are conducting. Each finding device will provide a ¶ or page number within the Reporter or Guide that contains the information cited.

2. Retrieve the binder that contains the paragraph or section that you located in the specific finding tool. The document may be in a transfer binder, casebook or the current reporter ring binder.

3. CCH's publications generally have page numbers at the top of the page and document designators such as paragraphs or document numbers at the bottom of the page.

• Standard Federal Tax Reporter uses paragraph numbers.

• Tax Court Reporter uses CCH Decisions numbers.

4. CCH's annotation paragraphs follow the explanation paragraphs and are printed in double columns. The numbering system follows the decimal point.

• For example, an annotation numbered .02 would be located after all annotations numbered .01. The series of .01 may be numbered as high as .0199.

5. Review any overview or general explanation presented at the beginning of the tab to determine if the tab's contents are on point. This overview presents the highlights and contents of the entire tab.

6. Locate the specific paragraph cited and determine if the paragraph is on point.

7. If the document is on point, review any related citations listed in either the specific document retrieved or other documents within the tab guide.

8. Once all documents have been read and reviewed for relevance, the next step is to see if we have reported and New Developments that are on point.

9. Retrieve the binder that contains the tab guide for New Developments or New Matters. The documents can also be Court Cases or Administrative Releases.

10. The New Matters/Developments binder has a tab guide that contains the Finding Devices that are specific to the volume.

• Check the cumulative index to locate paragraphs that are cross-references to the paragraphs you located in your search. The cumulative index Finding Tool follows the below format.

Compilation ¶ Issue New Developments ¶

11. Once you have followed the above steps, you can continue to monitor the latest developments by checking the Cumulative Index and reading the Report Letter or Newsletter for stories that impact your research topic.

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