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ACC 3043: Federal Income Taxation (Smith)

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After getting into RIA Checkpoint , click "Table of Contents" (at the top of the page) > click Federal Library > click Federal Source Materials >> 

Now you should see the following contents:

  • Code, Regulations, Committee Reports & Tax Treaties
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RIA Terminology Used in the Citator

RIA Terminology Used in the Citator:

Cited favorably – “The later case or ruling is citing to an earlier case or ruling in a favorable way, or is relying on the earlier case or ruling to support a relatively minor issue in the later case or ruling.”

Distinguished – “The later case or ruling indicates why an earlier case or ruling is different from it, either on factual or legal grounds.”

Reconciled – “The later case or ruling, looking at an earlier case or ruling that a party to a later case is trying to use to support his or her position, explains why it does or does not support a particular position in the later case or ruling, Or the later case or ruling is explaining (or reconciling) what might appear to be a conflict between an earlier case or ruling and the one before it currently.”

Selective Titles in RIA Checkpoint

  • Actions on Decisions (1967 - Present)
  • American Federal Tax Reports (Current Year)
  • American Federal Tax Reports (Prior Years)
  • Announcements (1959 - Present)
  • Checklists
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  • Executive Orders
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  • Tax Court & Board of Tax Appeals Reported Decisions (Prior Years)
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  • Tax Court, Federal Procedural & Federal Claims Court Rules
  • Treasury Regulations