|
|
|
|
|
|
GO TO: |
Library Professionals' Resource Center Main
|
| Current Tip |
 |
Pinpoint your article in the Transfer Pricing Report with a customized search template.
You can locate a specific article in the Transfer Pricing Report by using your search terms in combination with the date or date range fields available in the Word Search Template. To currently access the Word Search Template:
- Click Transfer Pricing Report
- Click Open Transfer Pricing Report >>
- Mouse over the Search button and then click Word
|
| Archived Tips |
|
Locate Articles using the Daily Tax Report Indexes |
|
Use the "Go To" Template to Retrieve a Case |
|
You can quickly go to related Portfolios from Weekly Report |
|
Quickly locating the special rules section in the Internal Revenue Code |
|
Starting research in the Code and Regs. |
|
Use Table, Charts and Lists to locate specific data like rates, figures, amounts, etc. |
|
Make the Most of a Wildcard |
|
Maximizing Use of Practice Tools |
|
Locating Examples |
|
Internal Revenue/Treasury Regulations Keyword Indices |
|
Quotation Marks/Wildcard |
|
Proximity Search |
|
Connectors |
|
Keyword Index |
|
"Go To" Function |
|
User's Guide |
|
|
Locate Articles using the Daily Tax Report Indexes
To quickly locate and link to BNA articles by topic, use the Daily Tax Report indexes.
To access the indexes, click on Current to link to the current index, or click on 2003—Current to browse both the archive and current indexes (both are located on the left navigation column of Daily Tax Report or Daily Tax Report Highlights).
With the indexes, you can browse headings and review related stories or you can conduct a search. To search the index, click on the search button at the top of your screen. The search results are cross-referenced, linkable synonyms so you do not miss related articles containing another way of expressing what you are trying to locate (e.g., "tax evasion" and "tax fraud").
|
|
Use the "Go To" Template to Retrieve a Case
You can go directly to a Federal Case by entering the case citation on the "Go To" template. To access,
- Click the "Go To" button located at the top of the left navigation bar
- Under Primary Sources, enter the Case Citation in the area that says "Federal Case Citation" (e.g., 323 F.3d 1024)
- If you have difficulty finding your case, or if you do not have the citation, click the link that says "Advanced Case Search" and there you can search for your case by Case Name, Judge, Court, Date, and/or Docket Number
|
|
You can quickly go to related Portfolios from Weekly Report
Use the Portfolio links at the end of each story found in the Technical Developments section of the Weekly Report to go to related Portfolios or continue your reading of the topic in the Portfolio Analysis
The Technical Development section of the Weekly Report provides concise and thorough analysis of significant IRS documents and includes at the end of each story, a link to relevant Portfolio and/or Portfolio analysis where you can continue your reading of the topic.
|
|
Quickly locating the special rules section in the Internal Revenue Code
To quickly locate the special rules section for a particular code section, use the Special Template. In the Internal Revenue Code library section, mouse over the Search button in the far left hand corner and click on Special. In the Search for: box type, "special rules", enter your code section in the section: box, and then click the Search button.
|
|
Starting research in the Code and Regs.
You can begin your research in the Code or Reg and link to relevant Portfolio Analysis. To begin:
- Click Go To at the top or side of the left navigational bar
- Click in the Internal Revenue Code box, enter your code section number and then click Go
- Click on the title of code section to access full text
- Click on the Find in Portfolios button
- Click on the View TOC button to see a listing of your results or click the View DOC button to go to the first document containing a discussion of your code section
[Note: You can also start in the Regs. and link to the related code section, Treasury Decision Preambles or analysis discussing the Treasury Reg. following the same steps as detailed above.
|
|
Use Table, Charts and Lists to locate specific data like rates, figures, amounts, etc.
Table, Charts and Lists provides a wealth of current information on such things as:
Applicable Federal Rates, per diem rates for traveling in and outside the United States, the Corporate Tax Rate Schedule,
Estate and Gift Tax Rates, standard mileage rates, etc. Tables, Charts and Lists is located under Practice Tools in the Library.
|
|
Make the Most of a Wildcard
Wildcards can also be used to replace an unknown number(s). For example, Let's suppose you had 8 of the 9 digits of a PLR you were looking for in IRS Documents. You could substitute the ? wildcard for the missing number (e.g. PLR 2003400?1) and proceed with your search.
|
|
Maximizing Use of Practice Tools
The Portfolios and Tax Practice provide hundreds of productivity tools by way of Working Papers and Client Letters that augment your tax research. For example, suppose your tax research topic was "capital assets". After you conduct your research in the Analysis, you may want to review the Working Paper covering Rep. No. 1622, 83d Cong., 2d Sess. 111-112, 431-433 (1954) (Definition of Capital Asset; Holding Period of Property) or should you need to apprise your client, go to the Client Letters to locate the Client Letter on Capital Asset Determination - - which you can customize and send out.
|
|
Locating Examples
The Portfolios and Tax Practice Series provide hundreds of illustrative examples to help explain a point of taxation or further clarify an issue. To locate examples in the analysis that cover your issue, construct a proximity search. For example, to locate examples discussing like kind exchange, you would type "example like kind exchange"@25.
|
|
Internal Revenue/Treasury Regulations Keyword Indices
Use the Internal Revenue or Treasury Keyword Indices to locate a code section or treasury regulation by topic or subtopic. To access,
- Click on Indexes at the top of the screen of the main menu
- Click on the Internal Revenue Code or Treasury Regulations under Keyword Indexes
- Click on the alpha letter corresponding to the first letter of your topic
|
|
Quotation Marks/Wildcard
To locate phrases, fixed expressions, or terms of art, use quotation marks around your search terms and the asterisk if you need the plural or variations of a word. For example, to locate the phrase like kind exchange or the phrase like kind exchanges, you would enter in the search box, "like kind exchange*". Using the asterisk in this query will locate documents containing the singular and plural version of exchange. And remember, you can also embed the asterisk within a word.
|
|
Proximity Search
To ensure the discussion of your search terms are closely related to one another in a document, create a proximity. To construct a proximity search, begin with using quotation marks, followed by your search terms, then ending with quotation marks and the @ symbol along with a number (e.g., "personal property capital gains"@25). Here's the rule of thumb for selecting your number:
- 5 to 10: same sentence
- 20 - 35: same paragraph
|
|
Connectors
Click the connectors button located on the search templates to learn how to string search terms together using connectors for more precise searching.
|
|
Keyword Index
Use the Keyword Index to ensure your researching is comprehensive. With the Keyword Index you can locate an abundance of information by topic ensuring your research is complete. To access,
- Click on Indexes at the top of the screen of the main menu
- Click on the appropriate analysis (e.g., Foreign Income Portfolios)
- Click on the alpha letter corresponding to the first letter of your topic
|
|
"Go To" Function
Use Go To to go directly to a specific Portfolio or primary source document. To access,
- Click Go To on the left navigational area
- To go to a Portfolio, click in the Portfolio box, enter the Portfolio number and then click go
- OR click on the down arrow at the end of the Portfolio title box and then click to select your Portfolio from the drop down list
To go to a primary source document, click in the appropriate box, enter the primary source, and then click go
|
|
User's Guide
To find out everything you want to know about the BNA Tax Management Library . . .
use the User's Guide. To access, click on User's Guide located in the left navigational area of the main menu and
you will be on your way to learn about . . .
- Finding Information
- Searching
- Navigating
- Printing
- Forms
- Product Information and Assistance
|
|
|
|
|
|
|
|
