TaxResearchGuideU P D A T E D N O V E M B E R 2 0 0 4

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Table of Contents

Top 10 Reasons Why Tax

Practitioners Use the LexisNexis®

Services at www.lexis.com . . . . . . . . . . 2

Quickly and Efficiently Find the Best

Tax Sources for your Research Using

the Tool of your Choice: . . . . . . . . . . . . 4

Sample Searches Using the

Tax Research Tasks Page . . . . . . . . . . . 6

Tax News . . . . . . . . . . . . . . . . . . . . 6

The ECLIPSE™ Feature . . . . . . . . . . 7

The IRC and TreasuryRegulations . . . . . . . . . . . . . . . . 7

IRS Rulings/Releases . . . . . . . . . . . 8

Federal Cases . . . . . . . . . . . . . . . . . 9

LexisNexis® Case Summaries . . . . . 9

LexisNexis® Headnotes . . . . . . . . . 9

LexisNexis Core Terms . . . . . . . . 10

Lexis® Search Advisor . . . . . . . . . 10

Expert Analysis . . . . . . . . . . . . . . 10

State Sources . . . . . . . . . . . . . . . . 11

International Sources . . . . . . . . . . 12

Public Records . . . . . . . . . . . . . . . 13

Tax Sources . . . . . . . . . . . . . . . . . . . . . 14

Online Sources . . . . . . . . . . . . . . . 14

Matthew Bender CD-ROM

Products . . . . . . . . . . . . . . . . . 27

Matthew Bender Print-Only

Products . . . . . . . . . . . . . . . . . 27

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Top 10 Reasons Why Tax Practitioners Use the LexisNexis®

Services at www.lexis.com

4. One-stop shopping

That means you spend less of yourvaluable time looking and more timedoing the work you need to do. TheLexisNexis services put it all on thetable ... IRS rulings and releases, IRSadvance releases, IRC annotations,Treasury Regulations and comments,tax case law, legislative histories, toptax treatises and analytical materials,tax news & current awareness, taxtreaties, business records, assetfinders and more.

5. Multi-source groups

One search brings you more coveragewith various combinations of materials.Imagine! In one search, look through anamount of material that, if downloaded,would fill more than 80 CDs. That’ssearching power.

6. Searching ease

Need a document? It’s as easy as enteringits cite ... a revenue ruling, an IRCsection, a Tax Court Memorandum, aTreasury Regulation, etc. Need more?Search full text using keywords ... orkeep it simple and use natural language.

1. The LexisNexis® Tax ResearchTasks page

This tool was designed just for youwith the specialized content you needand use regularly, via an easy-to-usetemplate. Just select the Research Taskstab at the main www.lexis.com menuscreen and then choose “Tax.” You’llfind today’s tax news, detailed analyses—even simple forms for searching rulings,codes, regulations, cases and more.

2. Highly regarded tax publicationsfrom the experts

Discover a huge collection of taxpublications from trusted experts,including CCH®, Tax Analysts®,BNA®/Tax Management, Inc.,Matthew Bender®, Aspen, John Wiley,ABA Section of Taxation, Institute ofManagement and Administration,PLI, Kleinrock and others.

3. More than 4.6 billion legal,news, business, andpublic records documents

And the total grows by millions ofdocuments each and every week.(By comparison, the World WideWeb has an estimated 150 milliondocuments and grows at abouttwo million documents per month.)

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7. Searching power

Simple can also mean powerful, such astargeting your results with fast, effectivecommands. Or use your on-pointdocument to find more just like it. Youcan even save a search for automaticupdates. And validate your research—cases, statutes, regulations and more—with Shepard’s® Citations Service.

8. Legislative histories

The LexisNexis services have anexpansive offering. From the GPO,you’ll find federal tax legislation,congressional reports, and bills backto 1954. You also get CongressionalInformation Services, Inc., with fullU.S. tax coverage from 1970 forward(and partial coverage dating back to1954). In addition, take advantage ofbill-tracking reports back to the 101stCongress, and add insight withCongressional Quarterly coverage.

9. State tax materials

LexisNexis has one of the mostcomprehensive online collections,featuring decisions from all 50 states,the District of Columbia and theVirgin Islands; state administrativecodes (48 states plus D.C., VirginIslands, Puerto Rico and Guam);state regulations (35 states plus D.C.);regulation tracking (all 50 states); stateregisters (42 states plus D.C. and theVirgin Islands); state tax codes (50states plus D.C., Puerto Rico, Guamand the Virgin Islands); and state billsand bill-tracking reports (all 50 states).

10. A support team that’s there for you

Your LexisNexis account representativewill help you with your research, trainingand technology needs. And LexisNexisCustomer Support adds another level ofcomfort, providing you with expertresearch and technology advice 24/7,toll-free at 1-800-543-6862.

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Quickly and Efficiently Find the Best Tax Sources for your Research,Using the Tool of your Choice ...

The LexisNexis® Tax Research Tasks page atwww.lexis.com provides a single point ofaccess for all your critical tax researchneeds, complete with task-based toolsfor simplified searching.

1. Click Research Tasks located betweenSearch and Search Advisor on the toptool bar.

2. Under “Select a Research Task Page,”choose Tax.

The Tax Research Tasks page wasdesigned by tax attorneys with an intimateunderstanding as to how tax practitionersdo their research and the sources theyneed. Use this single jumping-off point tofind all your vital tax sources, with easy-to-use research guides to make the job quickand simple.

The LexisNexis® Total Research Systemat www.lexis.com provides full access toall primary law and analytical sources.

1. Click Search on the top tool bar.

2. Click the appropriate tab: Legal,News & Business, Public Records or aspecialized area of law tab that you’veadded, including taxation, estate, gift& trust, and pension & benefits.

3. For directions on how to add the taxationtab to your toolbar, see next page.(All tabs are added in the same manner.)

Your practice may require you to doresearch both within tax law and outsidethe typical scope of tax sources. If so, takeadvantage of the entire LexisNexis TotalResearch System offering more than 4.6billion documents in 18,000 sources.With customizable tabs, you can design aresearch system that makes sense for you.With these tabs, you’ll get a compilation ofsources specific to the areas you’ve chosen,whether it be a unique combination ofareas of law, such as taxation andintellectual property, or multiplejurisdictions, such as New Yorkand California.

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Functionality highlights include:

• Unconstrained, multiple file selectionamong primary tax sources, all run ina single search

• One-step search for IRS rulings andreleases, tax cases, IRC sections, TreasuryRegulations, Tax Court rules and tax bills,etc., with no need to know cite formats

• Fewer clicks to relevant material fromCCH, Tax Analysts, Matthew Bender,BNA/Tax Management, Kleinrock,PLI, ALI-ABA, Aspen, IOMA, andtop tax conferences

• Fill-in-the-box approach and drop-downmenus for frequently used sources

• Today and recent (past 10 issues) tax newsfrom multiple sources—no search needed

• Specialized areas of tax law “libraries” forrelevant, on-point primary and analyticalmaterials for such subjects as bankruptcytaxation, exempt organizations, estate &gift tax, corporate/securities taxation,pension/retirement/compensation,international tax, real estate tax, andmuch more

Taxation Tab at www. lexis.com—One-page access to frequently usedtax content with limited clicking.

1. Click Add/Edit Tabs in the top leftcorner of the source selection screen.

2. Scroll through the displayed list untilTaxation appears.

3. Highlight Taxation and click Add. Anew tab for Taxation will now appearon your source selection screen. Justclick the tab to display the sources.

On one screen, the Taxation Tab provideslinks to those legal research sources youuse most, both primary law and analyticalmaterials. It’s the place to go for quickaccess to relevant tax sources:

• Cases and Court Rules• Statutes and Legislative Materials• Administrative Materials and Regulations• Treaties and International Agreements• Treatises and Analytical Materials

by Publisher• Legal and General News• Public Records

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Sample Searches Using the Tax Research Tasks Page

To find articles from CCH State Tax Dayconcerning recent developments inNew York tax law:

SECTION: Tax PublishersPATH: CCH > Search CCH Newsletters >

CCH State and Local Newsletters >CCH State Tax Day >Continue With Your Search

SEARCH: headline (new york)

Use the Restrict by Date drop-down menuand choose “Previous Month.”

To find recent summaries and analysisof California tax news from all of theTax Analysts magazines:

SECTION: Tax PublishersPATH: Tax Analysts > View all Tax

Analysts sources > Tax AnalystsTax Magazines, Combined

SEARCH: geographic (california)

Use the Restrict by Date drop-down menuand choose “Previous Month”

To review today’s international tax newsin Tax Analysts Worldwide Tax Daily™:

SECTION: Tax News and Legal DevelopmentsPATH: More Tax News Sources > Tax

Analysts Worldwide Tax Daily >Review the Most CurrentDocuments

Tax News

Monitor developmentsTo review IRS advance releases for the lasttwo weeks:

SECTION: Search Tax SourcesPATH: Hot IRS Advance Releases

Use the Restrict by Date drop-down menuand choose “Previous Month.” Click Search.

To read today’s Tax Notes Today®:

SECTION: Tax News & Legal DevelopmentsPATH: Tax Analysts Tax Notes Today

To read one of the last 10 issues of TaxNotes Today, click on the double red arrowicon next to the title and choose the issueyou want.

To find articles from Tax Notes Today thatreference IRC section 382:

SECTION: Tax News & Legal DevelopmentsPATH: Tax Analysts Tax Notes Today >

Click New SearchSEARCH: irc PRE/5 382

To find articles from BNA Daily TaxReport that discuss lobbying by 501(c)(3)organizations:

SECTION: Tax News & Legal DevelopmentsPATH: BNA Daily Tax Report >

Click New SearchSEARCH: 501(c)(3) /50 lobby!

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The ECLIPSE™ Feature

To have a search updated automaticallyeither daily, weekly, business weekly, ormonthly, use the ECLIPSE (ElectronicClipping Service) feature. When you’resatisfied with the results of your search,simply click Save as ECLIPSE and completethe form that pops up. You can have yourresults delivered to e-mail or held online,with or without e-mail notification. ForECLIPSE results sent to e-mail, you canchoose the delivery format (Cite, KWIC™

or Full) as well as the document format(PDF, Word document, etc.) and add amessage for the recipient.

The IRC and Treasury Regulations

To retrieve an IRC section when you knowits number:

SECTION: Quick Tax SearchesPATH: Select Get an IRC Section

from the drop-down menuSEARCH: 61

To see annotations to an IRC section whenyou have the section number:

SECTION: Search IRC AnnotationsPATH: Section NumberSEARCH: 1. Type 61 in the

Section Number box2. Type barter in the Terms box.3. Use Term browse (bottom

right corner) to skip to eachplacement of your search terms.

To see annotations for an IRC section in theCCH Standard Federal Tax Reporter whenyou have the section number:

SECTION: Tax PublishersPATH: CCH > Search CCH Federal Tax

Sources > CCH Standard FederalTax Reporter > CCH StandardFederal Tax Reporter Explanations& Annotations, IRC & Regs

SEARCH: Browse the table of contents tofind the appropriate section andclick on “+” to open.

To search the IRC for an applicable sectionnumber:

SECTION: Search Tax SourcesPATH: Annotated Internal Revenue Code,

USCS Title 26SEARCH: like kind exchange

To find a Treasury Regulation when youhave the cite:

SECTION: Quick Tax SearchesPATH: Select Get a Treasury Regulation

from the drop-down menuSEARCH: 1.1031(a)(1)

To search Treasury Regulations:

SECTION: Search Tax SourcesPATH: CFR–Federal Tax RegulationsSEARCH: like kind exchange

To find public comments on regulationspublished in Tax Notes Today:

SECTION: Search Tax SourcesPATH: Tax Analysts–Proposed,

Temporary and Final TaxRegulations

SEARCH: department (comment) ANDcode (2632)

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To find final, temporary and proposedTreasury Regulations and public commentsdealing with tax shelters under IRCsec. 6112:

SECTION: Search Tax SourcesPATH: Tax Analysts–Proposed,

Temporary and Final TaxRegulations

SEARCH: code (6112) AND tax shelter

To find proposed Treasury Regulationsdealing with foreign tax expenditures:

SECTION: Search Tax SourcesPATH: View more tax sources within

the source hierarchy > Tax Tab >Administrative Materials &Regulations > View more sources >Federal > Treasury Regulations–Proposed

SEARCH: action (proposed rule) ANDforeign tax expenditures

IRS Rulings/Releases

To retrieve a copy of the last week’sadvance releases:

SECTION: Search Tax SourcesPATH: Hot IRS Advance Releases

Use the Restrict by Date drop-down menuand choose “Previous Week.” Click search.

To find an IRS ruling or release when youhave the cite:

SECTION: Get an IRS Ruling or ReleasePATH: Select Revenue Ruling from the

drop-down menuSEARCH: 2001-1

To search Revenue Rulings and PrivateLetter Rulings that pertain to a particularIRC section:

SECTION: Search Tax SourcesPATH: IRS Bulletins, Letter Rulings

& Memorandum DecisionsSEARCH: heading (6045)

To find Action on Decisions that discusstreatment of income from stock options:

SECTION: Search Tax SourcesPATH: View more Tax sources > Tax Tab

> Administrative Materials &Regulations > View More Sources> Federal > Agency Decisions >IRS Actions on Decisions

SEARCH: stock option /15 income

To find Revenue Procedures that addresslimited partnerships:

SECTION: Search Tax SourcesPATH: IRS Cumulative Bulletin &

Internal Revenue BulletinSEARCH: document (rev proc) AND

limited partnership

To investigate a transfer pricing issuebetween controlled foreign corporationsand learn what an IRS agent should analyze:

SECTION: Search Tax SourcesPATH: Internal Revenue ManualSEARCH: transfer pricing AND controlled

/3 foreign /3 corporation

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To find GCMs that discuss the taxabilityof unrelated business income fromexempt hospitals:

SECTION: Search Tax SourcesPATH: View more Tax sources from

within the source hierarchy > TaxTab > Administrative Materials &Regulations > View more sources >Federal > Agency Decisions > IRSGeneral Counsel Memoranda

SEARCH: section 501(c)(3) AND hospital/10 unrelated business

Federal Cases

To find a case when you have the cite:

SECTION: Quick Tax SearchesPATH: Select Get a Tax Case by Citation

from the drop-down menuSEARCH: 87 tc 983

To find federal court cases involvingwrongful disclosure of tax returninformation:

SECTION: Search Tax SourcesPATH: Federal Courts Tax CasesSEARCH: wrongful /5 disclos! /25 section

6103

To find references to IRC section 861 inU.S. Tax Court cases:

SECTION: Search Tax Sources > View moreTax sources from within thesource hierarchy > Tax Tab >Cases and Court Rules > Federal >U.S. Tax Court Cases

SEARCH: section 861

To find federal courts tax cases in which“corporate bonds” is a LexisNexisCore Term:

SECTION: Search Tax SourcesPATH: Federal Courts Tax CasesSEARCH: core-terms (corporate bonds)

To find federal courts tax cases in which“corporate bonds” is in a LexisNexis®

Headnote:

SECTION: Search Tax SourcesPATH: Federal Courts Tax CasesSEARCH: headnotes (corporate bonds)

LexisNexis Case Summaries

Written by attorney editors, LexisNexis CaseSummaries are targeted synopses of cases.Each case summary contains three sections:

1. Procedural Posture—the case’s proceduralhistory—how the case arrived before thecourt.

2. Overview—brief review of the court’sholding on the legal issues raised.

3. Outcome—the procedural dispositionof the case.

LexisNexis Headnotes

Selected by a team of LexisNexis legaleditors, and drawn directly from thelanguage of the court, LexisNexis Headnoteslet you link to relevant text within yourcase, to other relevant documents, and toLexis® Search Advisor for a more in-depthsearch on your topic.

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LexisNexis Core Terms

LexisNexis Core Terms are the mostfrequently used words and phrases from thetext of a case. They offer you a quicksnapshot of the content based on the court’sown language.

Lexis Search Advisor

Based on an editorial classification system ofareas of law and related legal topics, LexisSearch Advisor can help you find cases.Lexis Search Advisor guides you in targetingyour legal issue, identifying appropriatesources, and formulating your searchrequest.

Expert Analysis

To search CCH explanations of IRC section1031 and the related Treasury Regulations,search in the Standard Federal Tax Reporter:

SECTION: Tax PublishersPATH: CCH > Search CCH Federal Tax

Sources > Standard Federal TaxReporter > CCH Standard FederalTax Reporter Explanations &Annotations, IRC & Regs

SEARCH: Browse the table of contents andclick on the “+” next to theappropriate sections.

To find articles written by the country’sleading tax experts and presented at majortax conferences:

SECTION: LISTEN TO THE EXPERTS™

PATH: Get a “Listen to the Experts”article by topic

SEARCH: Choose the pertinent issue fromthe drop-down menus, e.g., CCorporations from the FederalTaxpayers Groups drop-downmenu, then view catalog ofarticles.

OR

PATH: Search all “Listen to the Experts”articles

SEARCH: Step 1: Select a tax collection, fromthe drop-down menu e.g., NYUAnnual Institute on FederalTaxation (under Matthew Bendercollection)Step 2: Enter an article name and/or enter additional terms, e.g.,qualified subchapter S trust

To search BNA/Tax Management Portfoliosfor a discussion of simplified employeepension plans and adjusted gross income:

SECTION: Tax PublishersPATH: BNA/Tax Management > Quick

Tax Searches drop-down menu >BNA Tax Mng Comp. PlanningPortfolios > New Search

SEARCH: simplified employee pension ORsep AND adjusted gross income

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To find in-depth analysis of the generation-skipping transfer tax with planning notesand examples:

SECTION: Specialized Tax LibrariesPATH: Estate & Gift Tax > Search Estate

& Gift Analytical Materials >Matthew Bender > How to SaveTime & Taxes Handling Estates

SEARCH: Click “Search within” radiobutton: “Table of Contents”search:generation-skipping /2 tax)

For in-depth analysis of the EconomicGrowth and Tax Relief Reconciliation Actof 2003 by CCH and by Matthew Bender:

SECTION: Search Tax SourcesPATH: Search Tax Sources > View more

Tax sources within the sourcehierarchy > Tax Tab > Statutes &Legislative Materials > View moresources > Federal > 2003 TaxLegislation–Analysis & CurrentAwareness

SEARCH: Click on Go to Table of Contents

State Sources

To find cases and taxing authority decisionsfrom California that deal with investmenttax credits for leased machinery andequipment:

SECTION: Specialized Tax LibrariesPATH: State & Local > Combined State

Tax Caselaw and AdministrativeDecisions > CA Tax Cases, SBEDecs., Rules & Regs., and FTBRulings & Notices

SEARCH: investment /10 credit /50 leas! /10machine! OR equipment

To find Illinois Private Letter RulingNo. 93-0435:

SECTION: Specialized Tax LibrariesPATH: State & Local > Combined State

Tax Caselaw and AdministrativeDecisions l > IL Tax Cases,Department of Revenue Rulings,& Administrative Code

SEARCH: number (93-0435)

To find the corporate income tax rate forany of the 50 states:

SECTION: Specialized Tax LibrariesPATH: State & Local > Tax Analysts 50

State Rate TableSEARCH: corporate AND wisconsin

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To better understand the issues andprocedures relating to the removal of aguardian in Florida:

SECTION: Tax PublishersPATH: Matthew Bender > Estate, Gift &

Trust Sources drop-down menu >View all Matthew Bender Est. Gift& Trust Sources > Florida EstatesPractice Guide

SEARCH: Click Search within Full-text search:remov! /5 guardian

International Sources

To find tax treaties between theUnited Kingdom and Canada:

SECTION: Tax PublishersPATH: Tax Analysts > Search

International Tax Sources > TaxAnalysts Worldwide Tax TreatiesCombined Files > Tax Treaties

SEARCH: Click on United Kingdomthen click on United Kingdom;Canada

To find in-depth analysis of the rates oftax applicable to foreign persons engagedin business in the U.S. and the type of entitythat the foreign person might find mostcost-effective:

SECTION: Specialized Tax LibrariesPATH: International > Search

International Taxation AnalyticalSources > Rhoades & LangerU.S. International Tax &Tax Treaties

SEARCH: Click Search within Full-text search:rate /s structure AND business/5 entity

To find the BNA/Tax ManagementPortfolio dealing with transfer pricingaccounting principles:

SECTION: Tax PublishersPATH: BNA/Tax Management >

Quick Tax Searches > BNATax Management Portfolios–Transfer Pricing

SEARCH: Click “Go” then choose theappropriate portfolio and “walkthrough” the table of contentsto make your selection.

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Public Records

To find tax allocation agreements filedon behalf of a corporation:

SECTION: Quick Edgar/SEC Filings SearchesPATH: Exhibit 10–Material Contracts

(Tax Allocation Agreements)SEARCH: enter name of corporation

To identify the owner(s) of several piecesof property:

SECTION: Find Tax Public RecordsPATH: Select Combined Real Property

Locator from the drop-down menuSEARCH: enter (address and city) or (address

and city) or (address and city)

To get a business report on a particularcompany:

SECTION: Find Tax Public RecordsPATH: Select Experian Business Reports

from the drop-down menuSEARCH: enter name of company

To find Federal Employer IdentificationNumbers

SECTION: Find Tax Public RecordsPATH: Select D&B Federal Employer

Identification NumberSEARCH: enter name of entity

One Search...

One Report...

All Available Facts

The LexisNexis® SmartLinx™ featuresearches through many diverse publicrecords sources at once and organizes theresults into one, easy-to-browse report.Enter a person or business name or addressand check:

• County tax-assessor, real-property records,deed transfers and mortgage filings

• Secretary of State corporation, limitedpartnership and limited liabilitycorporation information

• DBA/fictitious business names• UCC filings, judgments and liens• Bankruptcy filings• Business credit reports and company

profiles• Person and business locator information,

including driver’s license, white pages,U.S. Census and voter facts

• Motor vehicle, aircraft and boatregistrations

Ask your LexisNexis account executiveabout LexisNexis SmartLinx reportsubscriptions.

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Tax SourcesSucceed with a single, unified knowledge solution from LexisNexis.Greater than the sum of the parts.For the most up-to-date Source Directory, go to: http://web.nexis.com/sources

Congressional RecordFederal Tax Legislation, Congressional Reports

& Bills (GPO, 1954 to present)U.S.–CIS Legislative Histories–Federal Tax LawCCH Legislative DocumentsCCH Significant Tax LegislationCCH Jobs & Growth Tax Relief Reconciliation

Act of 2003CCH American Jobs Creation Act of 2004Congressional Quarterly BillWatchCongressional Quarterly Committee

Markup CoverageCongressional Quarterly’s House Action ReportsCongressional Quarterly’s Member ProfilesCongressional Quarterly TodayCongressional Quarterly WeeklyMatthew Bender Jobs & Growth Tax Relief

Reconciliation Act of 2003Matthew Bender Working Families Tax Relief

Act of 2004Matthew Bender American Jobs Creation Act

of 2004USCS–Title 26; Internal Revenue Code AnnotatedCCH Internal Revenue CodeTax Analysts Internal Revenue CodeUSCS–Rules of Practice and Procedure of the

United States Tax Court

State & LocalFull Text of Bills from Each State–

Current SessionState Full Text of Bills All States, Individual

Years from 1991 – currentState Bill Tracking Current SessionBill Tracking All States, Individual Years from

1991 – currentAdvance Legislative Service–50 States, DC, PR

& VI, CombinedState Issue Briefs (Historical)

Online Sources

Primary LawCases and Court Rules

FederalU.S. Supreme CourtU.S. Courts of Appeals

(including Federal Circuit)U.S. District CourtsU.S. Tax Court Cases, Memorandum Decisions

and Board of Tax Appeals DecisionsU.S. Ct. of Federal Claims, Claims Ct., and

Ct. of ClaimsU.S. Court of International Trade Tax CasesU.S. Customs Court Tax CasesUSCS–Rules of Practice and Procedure of the

United States Tax CourtTax Analysts Tax Court Filings

State & LocalState Courts Tax Cases (all 50 states, D.C. and

the Virgin Islands)

InternationalEngland and Wales reported and unreported

Tax CasesSouth Africa Tax CasesTax Court of CanadaU.S. Court of International Trade Tax CasesU.S. Customs Court Tax Cases

Statutes & Legislative Materials

Federal2001 Tax Legislation–Analysis & Current Awareness2002 Tax Legislation–Analysis & Current Awareness2003 Tax Legislation–Analysis & Current Awareness2004 Tax Legislation–Analysis & Current AwarenessCongressional Bills, Reports and Bill Tracking–

101st Congress to Current Congress

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State Legislative DirectoryState Legislative Session Status Calendar–

All StatesState CodesTax Analysts State Tax StatutesState ConstitutionsState Court Rules

InternationalTax Analysts Worldwide Tax Treaties–

U.S. Legislative HistoryDouble Taxation Instruments to which the UK is

a Party–UK Tax

Uniform & Model ActsMartindale-Hubbell®–Uniform Anatomical

Gift ActMartindale-Hubbell–Uniform Anatomical

Gift Act (1987)Martindale-Hubbell–Uniform Common Trust

Fund ActMartindale-Hubbell–Uniform Fiduciaries ActMartindale-Hubbell–Uniform Gifts to Minors

Act (Revised)Martindale-Hubbell–Model Land Sales Practices

ActMartindale-Hubbell–Uniform Principal

and Income ActMartindale-Hubbell–Uniform Probate CodeMartindale-Hubbell–Revised Uniform Principal

and Income ActMartindale-Hubbell–Simplification of Fiduciary

Security TransfersMartindale-Hubbell–Uniform Simultaneous

Death Act (as amended in 1953)Martindale-Hubbell–Uniform Statutory Rule

Against PerpetuitiesMartindale-Hubbell–Uniform Transfers to

Minors ActMartindale-Hubbell–Uniform Trusts ActMartindale-Hubbell–Uniform Unclaimed

Property Act

Administrative Materials & Regulations

FederalCFR–Federal Tax RegulationsFederal RegisterTreasury Regulations–Final, Temporary,

and ProposedTreasury Decision with PreamblesTax Analysts Regulations–Final, Temporary

and Proposed & Comments

Agency Rulings & ReleasesIRS Bulletins, Letter Rulings, and Memoranda

Decisions (group file)IRS General Counsel Memos, Actions

on Decisions, & Technical Memos (group file)IRS Cumulative Bulletin, IRB, Letter Rulings, &

Technical Advice Memos (group file)Actions on DecisionsAdvance ReleasesAnnouncementsChief Counsel AdviceChief Counsel NoticesCriminal Tax BulletinCumulative Bulletin and Internal Revenue BulletinDisclosure Litigation BulletinField Attorney Advice Memorandum (pending)Field Service Advice MemorandumsGeneral Counsel Litigation BulletinsGeneral Counsel MemorandaLitigation Guideline MemorandumsNoticesPrivate Letter Rulings and Technical

Advice MemorandaRevenue RulingsRevenue ProceduresService Center AdviceTax Litigation BulletinsTechnical MemorandaDepartment of Labor Letter OpinionsPension Benefit Guaranty Corporation

Opinion LettersTNT Applicable Federal Rates

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Agency PublicationsInternal Revenue Manual (IRM)IRS Exempt Organizations CPE Technical

Instruction Program for 1999IRS Employee Plans CPE Technical Topics, by

Individual Year from 1996 – 1999IRS Employee Plans Phase I Course BookIRS Employee Plans Phase II Course BookIRS Tax Practitioners & Enrolled AgentsIRS Taxpayer Information Publications, by

Individual Year from 1984 – 1986Tax Analysts Exempt Organizations TextTNT IRS ISP & MSSPTNT IRS Taxpayer PublicationsUnited States Attorneys’ Manual–Title 6United States Attorneys’ Resource Manuals–

Title 6

State & LocalAttorney General Tax OpinionsTax Analysts State Tax Rate TablesTaxing Authority Decisions, 39 States

Administrative Codes (Regulations)Tax Analysts State Tax RegulationsAdministrative Codes for the District of

Columbia, Puerto Rico, the Virgin Islands andAll States except Colorado and Kentucky

RegistersState Registers for the District of Columbia and

Each State Except Alabama, Arizona,Arkansas, Colorado, Kentucky, Maryland,Michigan, Montana, Nebraska, New Jersey,North Dakota, Ohio, Oregon and WestVirginia

Regulation TrackingRegulation Tracking, All States, most recent

2 yearsState Regulation Tracking, All States by

Individual Year from 1991 – 2001

Treaties & International Agreements

CCH Tax Treaties ReporterRhoades & Langer U.S. International Taxation

& Tax TreatiesTax Analysts Worldwide Tax Treaties

Combined FilesTax Analysts Worldwide Tax Treaties

Administrative Assistance TreatiesTax Analysts Worldwide Tax Treaties

Administrative DocumentsTax Analysts Worldwide Tax Treaties Case LawTax Analysts Worldwide Tax Treaties Defense

TreatiesTax Analysts Worldwide Tax Treaties Estate &

Gift Tax TreatiesTax Analysts Worldwide Tax Treaties Income

Tax TreatiesTax Analysts Worldwide Tax Treaties Integrated

TreatiesTax Analysts Worldwide Tax Treaties Model

Convention DocumentsTax Analysts Worldwide Tax Treaties Model

Tax TreatiesTax Analysts Worldwide Tax Treaties Other

Tax TreatiesTax Analysts Worldwide Tax Treaties

Reimbursement TreatiesTax Analysts Worldwide Tax Treaties

Social Security AgreementsTax Analysts Worldwide Tax TreatiesTax Analysts Worldwide Tax Treaties Tax

Treaty NewsTax Analysts Worldwide Tax Treaties

Transportation TreatiesTax Analysts Worldwide Tax Treaties U.S.

Legislative Histories

Administrative Materials and RegulationsFederal—continued

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Expert AnalysisABA

ABA Section of Taxation Committee PresentationMaterials (part of “Listen to the Experts”on the Tax Research Tasks Page)

Probate & PropertyReal Property, Probate & Trust JournalThe Tax LawyerThe Practical Tax Lawyer (ALI-ABA)

Aspen

Dealing with IRS Service CentersFederal Income Taxation of Debt InstrumentsIncome Taxation of Fiduciaries and BeneficiariesInternational TaxationMiller European Accounting GuideMiller GAAP GuideMiller GAAP Implementation ManualMiller GAAS GuideMiller Governmental GAAP GuideMiller Not-for-Profit Organization AuditsJournal of Property Valuation and TaxationJournal of State TaxationScott on TrustsStandards of Tax PracticeTax Court Litigation: Practice and Procedure

Bureau of National Affairs (BNA)

FederalBNA Daily Tax ReportBNA E-Commerce Tax ReportBNA Pension & Benefits DailyBNA Pension & Benefits ReporterBNA Tax Management Compensation

Planning JournalBNA Tax Management Compensation

Planning PortfoliosBNA Tax Management Financial Planning

JournalBNA Tax Management Journals

Current Awareness—selected(see Expert Analysis for complete listing)

Federal and State Tax Dailies

• Tax Analysts Tax Notes Today• Tax Analysts State Tax Today• CCH Federal Tax Day• CCH State Tax Day• BNA Daily Tax Report• IRS Advance Releases (as issued)

International Tax Dailies

• Tax Analysts Worldwide Tax Daily• BNA International Business & Finance Daily• BNA International Tax Monitor

Weeklies, Monthlies and Newsletters

• Tax Analysts Tax Notes Weekly• Tax Analysts Tax Notes International• Tax Analysts State Tax Notes• BNA Tax Management Weekly Report• CCH Federal Tax Weekly• CCH TAXES–The Tax Magazine• Kleinrock Federal Tax Bulletin• Kleinrock California Tax Bulletin• Kleinrock New York Tax Bulletin• Inside New York Taxes• Multistate Tax Analyst• Sales & Use Tax Review

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BNA Tax Management MemorandumBNA Tax Management Portfolios–all seriesBNA Tax Management Real Estate JournalBNA Tax Management Weekly Report

State & LocalBNA Tax Management Multistate Tax ReportBNA Tax Management Portfolios–Multistate

Tax SeriesBNA Tax Management Weekly State Tax Report

InternationalBNA International Business and Finance DailyBNA International Tax MonitorBNA International Tax PublicationsBNA Tax Management International JournalBNA Tax Management Portfolios–Foreign Income

SeriesBNA Tax Management Portfolios–Transfer

PricingBNA Tax Management Transfer Pricing ReportBNAI Tax Planning International Asia-Pacific

FocusBNAI Tax Planning International European Union

FocusBNAI Tax Planning International Indirect TaxesBNAI Tax Planning International Review & ForumBNAI Tax Planning International Transfer PricingBNAI Tax Planning International World

Corporate Finance ReviewBNAI Tax Planning International Mergers &

Acquisitions

Estate, Gift & TrustBNA Tax Management Estates, Gifts and

Trust JournalBNA Tax Management Financial Planning

JournalBNA Tax Management Portfolios–Estate, Gift

and Trust Series

CCH INCORPORATED

FederalExempt Organization ReportsFederal Excise Tax ReporterFederal Tax GuideFederal Tax ServiceFederal Unemployment Insurance ReporterFinancial & Estate Planning GuideInternal Revenue Code (CCH)Internal Revenue Manual (CCH)IRS Publications (CCH)IRS Releases (CCH)Legislative Documents & TreatiesLimited Liability Company GuideRegulations (CCH)Tax Cases (CCH)Tax Rates & TablesTax Tables, Charts, & ChecklistsToolkitsPartnership, Tax Planning & PracticePractice Before IRS & CourtsS Corporation GuideStandard Federal Tax ReporterStandard Federal Tax Reporter ArchivesTax Planning GuideTax Practice GuidesU.S. Master Depreciation GuideU.S. Master GAAP GuideU.S. Master Tax Guide

State & LocalBusiness Incentive GuideCalifornia Tax AnalysisIndividual State Tax Reporters (for all 50 states

& D.C.)Multistate Corporate Income Tax GuideMultistate Property Tax GuideMultistate Sales Tax GuideNew York Tax AnalysisState GuideState Unemployment Insurance Reporter

Bureau of National Affairs (BNA)Federal—continued

19

InternationalMexican Customs GuideMexican Foreign Investment GuideMexican Law & Business ReportMexican Tax Customs & Foreign Investment

LawsMexican Tax GuideMexican Tax TreatiesTax Treaties ReporterU.S. Transfer Pricing Guide

Estate, Gift & TrustFederal Estate & Gift Tax ReporterFinancial & Estate Planning GuideU.S. Master Estate & Gift Tax Guide

Pension & BenefitsBenefit Practice PortfoliosCOBRA GuideCompliance Guide for Plan AdministratorsEmployee Benefits ManagementFringe Benefits Tax GuidePension & Deferred Compensation GuidePension Plan Guide

Tax NewsCCH TAXES–The Tax MagazineCOBRA Connections NewsletterE-Commerce Tax Alert NewsletterEmployee Benefits Management NewsletterFederal Estate & Gift Tax Report LetterFederal Excise Tax Report LetterFederal Tax DayFederal Tax WeeklyFinancial & Estate Planning: Ideas & TrendsFringe Benefits Report LetterJournal of Passthrough EntitiesJournal of Practical Estate PlanningJournal of Retirement PlanningJournal of Tax Practice & ProcedureJournal of Taxation of Corporate TransactionsJournal of Taxation of Financial ProductsJournal of Taxation of Global TransactionsLLC Advisor NewsletterManufacturer’s Tax AlertMexican Law & Business Report NewsletterPartnership Tax Watch NewsletterPension & Deferred Compensation Report LetterPension Plan Guide NewsletterPlan Administrators’ NewsletterProperty Tax AlertS Corporation Guide NewsletterSales & Use Tax AlertState Income Tax AlertState Tax DayState Tax ReviewTax Week

20

John Wiley

Accounting Reference DesktopCost of Capital: Estimation and ApplicationsInternational Mergers & Acquisitions:

Country by Country Tax GuideNot for Profit GAAPTransfer Pricing International: A Country by

Country GuideWiley GAAPWiley GAAP for GovernmentWiley IAS: Interpretation and Application

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Kleinrock

FederalKleinrock Federal Tax BulletinKleinrock’s TaxExpert Analysis & Explanation

State & LocalKleinrock California Tax BulletinKleinrock New York Tax Bulletin

Matthew Bender

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and Financial ReportingBender’s Payroll Tax GuideBender’s Tax Return ManualBusiness Organizations with Tax PlanningCollier on Bankruptcy TaxationCorporate Acquisitions and MergersDepreciation HandbookDictionary of 1040 DeductionsEmployee Benefits GuideFarm Income Tax ManualFederal Income Taxation of Corporations Filing

Consolidated ReturnsFederal Income Taxation of InventoriesFederal Income Taxation of Life Insurance

CompaniesFederal Tax Practice and ProcedureFederal Taxation of Municipal Bonds, 2nd

EditionFederal Taxation of Oil and Gas TransactionsFederal Taxes Affecting Real EstateFinancial Management and Accounting for the

Construction IndustryHandbook for Internal AuditorsListen to the Experts–over 2,500 articles

on hot tax issues (located on the TaxResearch Tasks page)

New York Nonprofit Law and Practice: with aTax Analysis

New York University Institute on Federal Taxation

21

State & LocalCalifornia Community Property with Tax AnalysisCalifornia Small Business Guide: Formation,

Operation and TaxationListen to the Experts–over 2,500 articles

on hot state & federal tax issues(located on the Tax Research Tasks page)

Massachusetts Corporation Law with FederalTax Analysis

Michigan Corporation Law with Federal TaxAnalysis

New Hampshire Practice Series: Municipal Lawand Taxation

New York State Tax Law (Orange Book)New York University Institute on State &

Local Taxation

InternationalForeign Tax and Trade BriefsInternational Estate PlanningInternational Withholding Tax Treaty GuideRhoades & Langer, U.S. International Taxation

& Tax TreatiesTax Havens of the World

Estate Planning, Probate & Trust Practice(Federal law & products of nationwideinterest)Heckerling Institute on Estate Planning

[University of Miami School of Law]How to Save Time & Taxes Handling EstatesHow to Save Time & Taxes Preparing Fiduciary

Income Tax ReturnsInternational Estate Planning, 2nd EditionModern Estate Planning, 2nd EditionMurphy’s Will Clauses: Annotations and Forms

with Tax EffectsPlanning for Large EstatesSocial Security Practice GuideTrust Administration and Taxation

New York University Review of EmployeeBenefits & Executive Compensation

Organizing Corporate and Other BusinessEnterprises

Planning Tax-Exempt OrganizationsProfessional Corporations and AssociationsRabkin & Johnson, Federal Tax GuidebookReal Estate FinancingReal Estate Tax DigestTax AccountingTax Controversies: Audits, Investigations, TrialsTax Planning For Corporations and ShareholdersTax Planning For Corporations and

Shareholders—FormsTax Planning for Partners, Partnerships and LLCsTax Planning for S CorporationsTax Planning for the Alternative Minimum TaxTaxation of Intellectual Property: Tax Planning

GuideTaxation of Executive Compensation: Planning

and PracticeTaxation of Financial InstitutionsTaxation of Hospitals and Health Care

OrganizationsTaxation of Mining OperationsTaxation of Public UtilitiesTaxation of Securities TransactionsUniversity of Southern California Law School

Institute on Federal Taxation

22

Matthew Bender—continued

Estate Planning, Probate & Trust Practice(State-specific products)California Probate PracticeCalifornia Probate Procedure, 6th EditionCalifornia Trust PracticeCalifornia Wills and TrustsColorado Estate Planning, Will Drafting and

Estate Administration, 2nd EditionFlorida Estates Practice GuideFlorida Probate Guide ManualGeorgia Estate Planning, Will Drafting and

Estate Administration FormsIllinois Estate Planning, Will Drafting and Estate

Administration Forms, with PracticeCommentary

Indiana Estate Planning and Probate PracticeHenry’s Indiana Probate Law and PracticeKentucky Probate, 2nd EditionLouisiana Estate Planning, Will Drafting and

Estate Administration with Forms,2nd Edition

Louisiana SuccessionsMaine Probate Forms, Revised EditionMaine Probate Procedure, Revised EditionMaryland Estate Planning, Will Drafting and

Estate Administration FormsEstate Administration in Massachusetts:

A Handbook with Forms, 2nd EditionGuardianship and Conservatorship in

Massachusetts, 2nd EditionMassachusetts Will Drafting and Estate

Administration Forms, 2nd EditionMichigan Estate Planning, Will Drafting and

Estate Administration FormsStein on Probate: Administration of Decedents’

Estates under the Uniform Code as Enactedin Minnesota, 4th Edition

Missouri Estate Planning, Will Drafting andEstate Administration Forms

New Hampshire Practice Series: Probate Lawand Practice, 3rd Edition

New Jersey Estate Planning, Will Drafting andEstate Administration Forms

Drafting New York Wills: Law and FormsNew York Civil Practice: EPTLNew York Civil Practice: SCPANew York Estate AdministrationNew York Practice Guide: Probate and Estate

AdministrationSurrogate’s Court Practice: SCPA, EPTL

“Greenbook” [New York]Warren’s Heaton on Surrogates’ Court, 6th

Edition Revised [New York]Anderson’s Ohio Probate Practice and ProcedureAnderson’s The Simple Will in OhioOhio Forms of Pleading and Practice:

Probate PracticeOhio Probate, 2nd EditionOklahoma Estate Planning, Will Drafting and

Estate Administration FormsRemick’s Pennsylvania Orphan’s Court PracticePritchard on the Law of Wills and Administration

of Estates, 5th Edition [Tennessee]Texas Estate PlanningTexas Probate, Estate and Trust AdministrationHarrison on Wills and Administration for

Virginia and West Virginia, 3rd EditionWashington Guardianship Law: Administration

and Litigation, 3rd Edition

23

Elder LawAnderson’s Financial and Health Care Planning

for the Elderly in Ohio, 3rd EditionCalifornia Guide to Tax, Estate & Financial

Planning for the ElderlyElder Law in Maryland, 2nd EditionElder Law in TennesseeLiving Trusts: Forms & PracticeLong-Term Care AdvocacyMassachusetts Elder LawNew York Guide to Tax, Estate & Financial

Planning for the ElderlyPlanning for the Elderly in FloridaTax, Estate & Financial Planning for the ElderlyTax, Estate & Financial Planning for the Elderly:

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Practising Law Institute

Estate PlanningIncome Taxation of Estates and TrustsInternational Tax and Estate PlanningIRS Practice & Procedure DeskbookLanger on Practical International Tax PlanningManning on Estate PlanningNew York Elder Law HandbookStocker & Rikoon on Drawing Wills and Trusts

Tax Analysts

FederalTax Analysts E-Commerce Tax eReportTax Analysts Exempt Organization Tax Review

MagazineTax Analysts Exempt Organizations TextTax Analysts Federal Tax Officials DirectoryTax Analysts Insurance Tax Review MagazineTax Analysts Internal Revenue CodeTax Analysts Letter Ruling Review MagazineTax Analysts Regulations–Final, Temporary and

Proposed … CommentsTax Analysts Tax Court FilingsTax Analysts Tax Notes Today™

Tax Analysts Tax Notes WeeklyTax Analysts Tax Practice and ControversiesTax Analysts Tax Professionals DirectoryTNT Applicable Federal RatesTNT IRS ISP and MSSPTNT IRS Taxpayer Publications

State & LocalTax Analysts State Tax Notes® MagazineTax Analysts State Tax Officials DirectoryTax Analysts State Tax Rate TablesTax Analysts State Tax RegulationsTax Analysts State Tax StatutesTax Analysts State Tax Today

24

InternationalTax Analysts International Tax Officials

DirectoryTax Analysts Tax Notes International MagazineTax Analysts Worldwide Tax Daily™

Tax Analysts Worldwide Tax Treaties™

Combined FilesTax Analysts Worldwide Tax Treaties

Administrative Assistance TreatiesTax Analysts Worldwide Tax Treaties

Administrative DocumentsTax Analysts Worldwide Tax Treaties Case LawTax Analysts Worldwide Tax Treaties Defense

TreatiesTax Analysts Worldwide Tax Treaties Estate &

Gift Tax TreatiesTax Analysts Worldwide Tax Treaties Income Tax

TreatiesTax Analysts Worldwide Tax Treaties Integrated

TreatiesTax Analysts Worldwide Tax Treaties Model

Convention DocumentsTax Analysts Worldwide Tax Treaties Model Tax

TreatiesTax Analysts Worldwide Tax Treaties Other Tax

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Reimbursement TreatiesTax Analysts Worldwide Tax Treaties Social

Security AgreementsTax Analysts Worldwide Tax TreatiesTax Analysts Worldwide Tax Treaties

Tax Treaty NewsTax Analysts Worldwide Tax Treaties

Transportation TreatiesTax Analysts Worldwide Tax Treaties U.S.

Legislative Histories

Estate, Gift & TrustTax Analysts Estate Tax eReportTax Analysts Exempt Organizations TextTax Analysts Exempt Organization Tax Review

MagazineTax Analysts Tax Notes Today

Tax NewsTax Analysts E-Commerce Tax eReportTax Analysts Estate Tax eReportTax Analysts Exempt Organization Tax Review

MagazineTax Analysts Insurance Tax Review MagazineTax Analysts Letter Ruling Review MagazineTax Analysts State Tax Notes MagazineTax Analysts State Tax TodayTax Analysts Tax Notes International®

Tax Analysts Tax Notes TodayTax Analysts Tax Notes WeeklyTax Analysts Tax Practice and ControversiesTax Analysts Worldwide Tax Daily

Tax Analysts—continued

25

Tax Conferences, Law Reviews & JournalsListen to the Experts (located on theTax Research Tasks page)

A compilation of over 2,500 articles written bythe nation’s foremost tax experts. ThroughListen to the Experts, a LexisNexis exclusivesearch tool, you will find tax conferencepresentation papers back to the early 1990s from:

• NYU Annual Institute on Federal Taxation• USC Law School Institute on Federal Taxation• Heckerling Institute on Estate Planning

(University of Miami School of Law)• ABA, Section of Taxation Committee Meetings• NYU Institute on State & Local Taxation• NYU Conference on Tax Planning for

501(c)(3) Organizations• Practising Law Institute (PLI)–Tax and Estate

Planning• ALI-ABA

Law Reviews and Journals

A Sampling of Our Tax Journals & Magazines:

• Akron Tax Journal (U. of Akron)• American Journal of Tax Policy• Exempt Organization Tax Review• Insurance Tax Review• Journal of Bank Taxation• Journal of Corporate Taxation• Journal of Taxation of Financial Institutions• CCH Journal of Retirement Planning• Journal of Taxation of Investments• Multistate Tax Analyst• NYU Institute on Federal Taxation (1991 –

Present)• NYU Tax Law Review• Real Estate Digest• Sales & Use Tax Review• State Tax Notes Magazine• CCH TAXES–The Tax Magazine• Tax Management Compensation Journal• Tax Management Estates, Gifts & Trusts

Journal• Tax Management Financial Planning Journal• Tax Management International Journal• Tax Management Real Estate Journal• Tax Notes International Magazine• The Practical Tax Lawyer• The Tax Adviser• The Tax Lawyer• University of Florida Tax Review• USC Institute on Federal Taxation (1991 –

present)• Virginia Tax Review

26

Accounting Journals & Literature

Faulkner & Gray PublicationsAccounting TechnologyAccounting TodayController’s Tax LetterJournal of AccountancyJournal of International Accounting, Auditing

& TaxationPayroll Practitioner’s MonthlyPayroll Practitioner’s State Tax AlertPractical AccountantThe Tax Adviser

Legal ReferenceLegal DictionariesIRS Tax Practitioners & Enrolled AgentsMartindale-Hubbell® Law Directory–Probate,

Trusts & Estate Law ListingsMartindale-Hubbell Law Directory–Tax Law

ListingsTax Analysts Federal Tax Officials DirectoryTax Analysts International Tax Officials

DirectoryTax Analysts State Tax Officials DirectoryTax Analysts Tax Professionals Directory

Public RecordsBusiness and Corporation InformationD&B Federal Employer Identification NumbersDeed Transfers, Tax Assessor Records and

Mortgage RecordsPerson and Business Locator FilesSocial Security Death RecordsTax Assessor Records for Counties in AL, AK,

AZ, AR, CA, CO, CT, DE, FL, GA, HI, ID, IL,IN, IA, KS, KY, LA, MD, MA, MI, MN, MS,MO, MN, MT, NE, NV, NH, NJ, NM, NY,NC, ND, OH, OK, OR, PA, SC, TN, TX, UT,VA, WA, WV, WI, WY, the District ofColumbia and the Virgin Islands

27

Matthew Bender CD-ROM Products[Note: All Matthew Bender products listedpreviously on pages 20 through 21 arealso available in print. Listed below areCD-ROM and print-only products.]

Applying GAAP and GAASAutomated Connecticut Probate Court FormsAutomated Florida Guardianship FormsAutomated Florida Probate and Guardianship

Forms BundleAutomated Florida Probate FormsAutomated Michigan SCAO FormsCalifornia Wills and Trusts Drafting SystemCalifornia Trusts and EstatesConsolidated ReturnsElder Law LibraryEstate Planning PackageFlorida Estates Practice (CD-ROM)Interfamily Transfer PlanningModern Estate PlanningNew York Civil Practice: EPTLNew York Civil Practice: SCPANew York Estate Planning and AdministrationNew York Guide to Tax, Estate & Financial

Planning for the ElderlyNew York Practice Guide: Probate and Estate

AdministrationNew York State Bar Association’s Guardianship

FormsNew York State Bar Association’s Surrogate’s

FormsNew York Wills and Estates PracticeTax and Estate Planning LibraryTax InstitutesTax Planning for Pass Through EntitiesTax PracticeTexas Estate, Trust and Probate Practice

Matthew Bender Print-Only ProductsA Student’s Guide to the Internal Revenue Code,

4th EditionBasic Corporate/Shareholder TaxationCriminal Tax Fraud, 3rd EditionFederal Income Tax: Doctrine, Structure and

Policy: Text, Cases, Problems, 2nd EditionFederal Income Taxation of Business

Enterprises: Cases, Statutes and Rulings,2nd Edition

Federal Taxation of Estates, Trusts and Gifts:Cases, Problems and Materials, 2nd Edition

Fundamentals of Federal Income Tax Law,3rd Edition

International Business Planning: Law andTaxation

International Income Tax Rules of theUnited States, 2nd Edition

Tax Controversies: Practice and ProcedureTax Controversies: Practice and Procedure

Statutory Volume

28

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