How to Search ProQuest Effectively

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Tax Research Databases

Charles Wu Research Librarian for Accounting & Finance Charles.wu@utsa.edu

January 2011

Goals for the session: (1) get them familiar with content of three tax databases (2) teach them to effectively search This PowerPoint file has been used in a library instruction session for Dr. Pamela C. Smiths course Accounting 6043, Tax Research.

1Tax Research Guides / Databases UTSA Library Home Page > Research Guides Accounting > http://libguides.utsa.edu/accounting > Tab Tax Research ACC 6763: Legal and Tax Strategies of Healthcare Organizations > http://libguides.utsa.edu/ACC_6763 Database Listing Three major tax research databasesCCH Tax ResearchRIA CheckpointLexisNexis (Academic Universe

23Tax Research Database CoveragePrimary Source the original text. The actual law itself whether Legislative, Administrative, or Judicial Tax Law L >> Internal Revenue Code (IRC)A >> Federal Tax Regulations, IRS Publications, Letter Ruling J >> United States Tax Cases (USTC), Tax Court Memoranda (TCM)Secondary Source Materials that explain, analyze and interpret primary authority or sources. Examples are law review articles, encyclopedias of law Examples: Publications In LexisNexis - Tax Law #1 -- 4 > Secondary Source #10 > Judicial Tax Law #6 > Legislative#5 > Administrative3statutory, administrative (regulations) or case law3 branches of government == Legislative Tax Law -- Administrative Tax Law -- Judicial Tax Law http://www.gmu.edu/departments/law/libtech/dictionary.html4Lexis-Nexis - Academic UniverseSmallest in coverage of sources / publications, compared with the other two databases How to get in: Left bar (Left side of your screen) > US Legal > Tax Law > Sources Box (titles of publications covered by Lexis-Nexis also see the handout)How to see detailed Source Infoclick on the blue icon with letter i E.g.: How to Use: And In the same sentence as In the same paragraph asE.g.: installment sales taxable upon receipt

Search Lexis-Nexis5

56One Platform - Two CCHs One Platform - IntelliConnectFor two distinct CCH databases:CCH Internet Tax Research NetWork CCH Health and Human Resources Internet Research NetWork Same Platform - IntelliConnect to search these two distinct databases The Publications Covered by CCHHow to see the list of the publications in CCHClick Browse > Titles A to Z > Click I > Internal Revenue Code as of 12/31/99

6Known- Items vs. Unknown-ItemsWhen seeking information, two possibilities: you already have known a specific thing (like a citation of a case), you just need to access to this item. You dont know exactly yet which specific titles / cases; you only have your topic interest (keywords) This determines which one of three searching ways in CCH to be used and most effective for your search>> see three searching ways in CCH

77Three Ways to Search CCHThree ways Search whatHow to startWhen to useall content box Unknown items

e.g.:installment sales taxable upon receiptEnter Keywords Citations*

Known items

e.g.:Reg. Sec. 1.1001-1(a)Enter a citation number in the appropriate box in the right paneCitator

Known items

e.g.:100 T.C. 32When you know the number or citation of the case or ruling

8*Library Federal Tax > Federal Tax Primary Sources >> then click citations > all the boxesFirst must select Federal Tax Primary Sources to make related boxes appear on the right pane of your screen

8Unknown Items SearchUnknown Items SearchYou dont know precisely where theyve been publishedeven dont care what sources possibly having themAll you need is relevant results -- relevant to your topic / your specific research interest You know nothing except your topics or interest or keywords about your topicSignificant words in / about your topicWith the help of the Thesaurus (maybe online Thesaurus) to pick up some widely-used terms in your field

CCH: Search all content all content box in CCHLike Google-search-boxsearching all in CCHAll == those parts in CCH that the UTSA library has paid / subscribed to The most powerful, easiest way of search

Example search: installment sales taxable upon receipt

10How Thesaurus Terms WorkBy default, CCH searches all Thesaurus Terms: 9253 results (as of 8/26/2010) 3523 Results - if turning off Thesaurus Terms searching only the words you typed

Click Search Options > > deselect the checkbox Apply Thesaurus > > click Apply Changes > > now you turn off searching all Thesaurus Terms

11Why Thesaurus Terms9253 results vs. 3523 ResultsMore related terms, more resultsinstallment sales taxable upon receipt click > Thesaurus Terms installment sales:Conditional sales, installment contracts, installment obligations, receiptearning, profit, revenue

12Filter sort by 13

Document typeSource from whereSummaryDate

Document type

13An Exact Phrase SearchComparing two results:139335 results limited liability corporations 1361 results for "limited liability corporations" Power of quotation marks:Only retrieve results in which the terms appear as an exact phrase: "limited liability corporations" (three words cannot be separated, and the phrase in the exact order in which they appear.)

14Known Items SearchCitations The fastest way to get to a document when you know its citation is to use the Citations featureCitations search == known items searchE.g.: Reg. Sec. 1.1001-1(a) = Federal Tax Regulations, 1.1001-1. Computation of gain or lossClick through the tree of citation formats on the left side of your screen using the + and icons until you reach the desired area.

15Federal Tax > Federal Tax Primary Source > Fed Tax regulations > peel onion > until you reach the desired area 15Search Option: CCH Citations By Library > +Laws, Regulations and Other Primary Sources > +Federal Tax Primary Sources > on the left pane, Federal Tax > Federal Tax Primary Source > Fed Tax regulations > peel onion .But the fastest way to get to this documentin the top search box, simply type: Reg. Sec. 1.1001-1(a)First must select Federal Tax Primary Sources to make related boxes appear

Fitting category / classification / citation17

18Citators: Known Items Search When to use:When you know the number or citation of the case or ruling; tracks the history of cases and ruling through the legal process and indicates whether a case or ruling is still current.How to use:type the citation number on the top 2nd search box -- Enter a complete citationComparison search: Citator vs. Citations: 100 T.C. 32T.C = Tax Court

Result: Citator vs. Citations 19

Why Citator Get the history of a case or ruling. The CCH Citator tracks the history of cases and ruling through the legal process and indicates whether a case or ruling is still current. The case / ruling of your interest may have been superseded by others, or it may supersede other cases.Comparison search result: > 100 T.C. 32 > Citator Results > list of documents > gives the HISTORY of cases / rulings, whether a case or ruling is still current

20Citator: only tied with these 321

Hands-on Activities I (10 minutes) Play CCH: Comparative Search:TC Memo 1994-15Thomas A. Curtis, M.D., Inc. v. Commissioner, U.S. Tax Court, CCH Dec. 49,616(M), T.C. Memo. 49,616(M), 67 T.C.M. 1958, T.C. Memo. 1994-15, (Jan. 11, 1994)Use three ways to search and compare results, ask yourselves why:All content Citations Citator (make sure to check the 2nd half of the right pane)All content -- 42 results for TC Memo 1994-15 Citations -- 1 results retrieved for the query, LINKTCM TCM1994-15Citator at the botom of screen, list of documents > gives the HISTORY of cases / rulings, whether a case or ruling is still current

2223RIA CheckpointResearch tabIf lost, always click Research tabPractice Area drop-down menu Select a sub database e.g., Federal, State & Local Each sub-database covers a number of publications in its categorySimilar to CCH Tab / LibrariesUnique Content in RIA CheckpointAccting, Audit & Corp. Finance > FASB documentsFASB CodificationFASB Superseded Standards and Non-authoritative Literature FASB Code

23E.g.: TC Memo 1994-1524Tax Form / Line Finder in RIA Go to Form / Line FinderUniqueness of RIASearch based on a specific tax return form and line number, by tax year E.g.: yr = 2009, form number = 1040, line = 15b (IRA distributions)

25Find by citation: category / template

Must use right template; Notice its under: Tax Court Memorandum Decisions 26Find by citation in RIA CheckpointFind by citationUse pre-designed citation search templatesBased on specific citations, users must choose right Code & Regs Cases Rulings/IRBFurthermore, must choose an appropriate template to enter a citation E.g.: TC Memo 1994-15 click > Cases Select > the Template Tax Court Memorandum Decisions in this template box, type > TC Memo 1994-15

Tax Court Memorandum Decisions26Find by citation vs. Keyword SearchUse Keyword Search If not sure TC Memo 1994-15 should be under CasesIf not sure which template to be used Then Use Keyword Search Keyword: a double edged sword, it cut two waysUpside: most powerful search, not missing results, as it searches everywhereDownside: got too many results, sometimes overwhelming results27search results: TC Memo 1994-15

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29Keyword Search Connectors

30Using Keyword / ConnectorsSample topic 1:are installment sales taxable upon receipt

Search Statement: "installment sales" /s taxable /p receipt

30Self test website: http://www2.gsu.edu/~wwwerl/lta/

"installment sales taxable" w/20 receipt 31

Hands-on Activities II (10 minutes) Play RIA Checkpoint: Keyword SearchSample topicwhether start-up costs are deductible or must be capitalized

Think about:What are keywords in the topicHow to combine these keywordsWhat Boolean connectors to use

3233Keyword Search with RIASearch Statement (you can type)Results(Startup or start-up) and costs and (deductible or capitalized)

normalstart-up /s costs /p (deductible or capitalized)

More restrictivestart-up /2 costs /7 (deductible or capitalized)Most restrictive/s =within the same Sentence (20 words away)/p =within the same Paragraph (50 words)Secondary Source DatabasesSecondary Source - Materials that explain, analyze and interpret primary authority or sources. Examples are law review articles

DatabasesBusiness Source Complete ProQuest (Sub-database: Accounting and Tax)

34ProQuest: Accounting & Tax35

Useful Websites http://www.legalbitstream.com/case_law.asp?pl=c1 E.g.: Search Private Letter Rulingshttp://www.legalbitstream.com/irs_materials.asp?pl=i9

Some websites listed on this Research Guide http://libguides.utsa.edu/content.php?pid=172696&sid=1468224 36Question 1:What were your specific expectations for this library instruction session before coming to this session (such as what you have expected to hear or learn from this session)?

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