TAX 9863: Federal Tax Research Resources - Prof. Handler, Fall 2020

Thomson Reuters Checkpoint

To log into Thomson Reuters Checkpoint, logon to the Newman Library homepage, select databases and then select Thomson Reuters Checkpoint by name or select it under the Subject: Taxation.  There is a commercial Thomson Reuters Checkpoint website but this will not provide you access.

Thomson Reuters Checkpoint is available through the Newman Library on campus and off.  Off campus, you will be asked to provide your Baruch user name and password.

 

To search Thomson Reuters Checkpoint:

  • Find by Citation, (left column) if you know the needed IRS code section, case, ruling or IRS publication.
  • Keyword searches may be done by entering keywords and the sources to be searched.
  •  Use the Thesaurus/Query tool to find synonyms for your keywords that may be added to your search as well as connectors to make your search more  specific.
  • Select and search specific sources.

 

Once a search is run on selected resources, the related resources are accessible through hyperlinks so one need not do separate additional searches to locate these references

Primary and Secondary Tax Resources

Primary Source materials include the Internal Revenue Code, Treasury Regulations, Congressional Committee Reports, Federal Tax Cases, Internal Revenue Service (IRS) publications and IRS Rulings and Releases, and U.S. Tax Treaties in force.

Secondary resources include Editorial Materials, including treatises, and News/Current Awareness resources.

Editorial Materials include:

  • Citator 2nd  notes the specific relationships between cases and rulings, including affirmations and reversals. Includes the American Federal Tax Reporter 2d, Tax Court Memorandum, Tax Court cases and IRS rulings.
  • Federal Tax Handbook is a source of the current tax law.
  • Federal Tax Coordinator  includes income, estate, gift, excise, Federal Insurance Contribution Act (FICA), which funds Social Society and Medicare and  Federal Unemployment Tax Act (FUTA) taxes, and checklists.
  • United States Tax Reporter - Annotations is organized by IRS code section and legal issue, includes the American Federal Tax Reporter, Tax Court Memorandum decisions and reports, and IRS Rulings.
  • United States Tax Reporter - Explanations contains Thomson Reuters staff experts' answers, observations, explanations, cautions and tips.
  • WG&L Treatises written by acknowledged experts, offered detailed explanations of federal taxation topics. (WG&L stands for Warren, Gorham and Lamont, now part of Thomson Reuters Checkpoint.)  These treatises may be searched individually or together.

 

New Resources:

EY Content  Tax-related information from EY (Ernst & Young).

PPC Five-Minute Tax Briefing- weekly tax news update from PPC (Practioners Publishing Company)

Tax Treatises

In the Federal practice area, the WG&L treatises, full-text books written by tax experts, available are: 

  • Bittker & Eustice: Federal Income Taxation of Corporations and Shareholders
  • Bittker, McMahon & Zelenak: Federal Income Taxation of Individuals
  • Gertzman: Federal Tax Accounting
  • Hill & Mancino: Taxation of Exempt Organizations
  • Kafka & Cavanagh: Litigation of Federal Civil Tax Controversies
  • McKee, Nelson & Whitmire: Federal Taxation of Partnerships & Partners
  • Saltzman: IRS Practice and Procedure
  • Willlis & Postlewaite: Partnership Taxation

In the Estate Planning practice area, the WG&L treatise available is:

  • Henkel: Estate Planning and Wealth Preservation: Strategies and Solutions

Help with Searching Thomson Reuters Checkpoint's Tax Resources