Research Librarian
University of Texas at San Antonio
San Antonio, TX 78249-0671
Key Databases
- CCH AnswerConnect This link opens in a new windowCCH AnswerConnect, from Wolters Kluwer CCH, formerly CCH Tax Research Network, is a comprehensive database of primary and secondary sources related to taxation in the U.S. Its primary sources include: current IRS Code, Federal Tax Regulations, Federal Tax Cases, IRS Administrative Rulings, Letter Rulings and Memorandum, etc. Its secondary sources include editorial matters prepared by Wolters Kluwer which explain the primary source content. In addition, CCH AnswerConnect also contains federal and state laws and regulations, case law, forms, manuals, and news reports concerning health care and human resources.
Users must click the blue "Subscribers: Log in here" button in the top right right corner of the webpage to access the database. - Nexis Uni (LexisNexis) This link opens in a new window(formerly LexisNexis) Includes full-text of 13 titles of tax law related publications. On Nexis Uni main page > click on All Nexis Uni > Practice Area and Topics > Tax Law to search these titles.
- RIA Checkpoint This link opens in a new windowProvides access to primary source materials for federal, state, and local tax laws, such as codes, regulations, current pending/enacted legislation, federal tax cases, IRS rulings, etc. Print equivalents include U.S. Tax Reporter, American Federal Tax Reports, Federal Tax Regulations, Federal Tax Coordinator 2d, State and Local Tax Reporters, and others. Includes Federal Accounting Standards Board (FASB) documents. Also includes explanations and analyses of tax laws and cases produced by RIA, such as Federal Tax Coordinator, Return Guides, Citator 2nd, Tax Alerts, Journal of Taxation, Journal of Corporate Taxation, RIA Tax Watch, Bittker & Eustice: Federal Income Taxation of Corporations & Shareholders etc. Only a few people can use this database at one time.
Finding Tax Cases From Databases
- CCH AnswerConnect This link opens in a new windowCCH AnswerConnect, from Wolters Kluwer CCH, formerly CCH Tax Research Network, is a comprehensive database of primary and secondary sources related to taxation in the U.S. Its primary sources include: current IRS Code, Federal Tax Regulations, Federal Tax Cases, IRS Administrative Rulings, Letter Rulings and Memorandum, etc. Its secondary sources include editorial matters prepared by Wolters Kluwer which explain the primary source content. In addition, CCH AnswerConnect also contains federal and state laws and regulations, case law, forms, manuals, and news reports concerning health care and human resources.
Users must click the blue "Subscribers: Log in here" button in the top right right corner of the webpage to access the database.
It covers tax cases. The easy way to search tax cases within CCH is use its "all content" search box which is on the top of the screen when you get into CCH. You need to first select "Federal Tax" on the left bar of CCH.
Then type a case name in the "all content" search box, for instance, "Harsaghy V. Commissioner" into that search box, you should get a list of results for this case.
However, the most effective, fastest way to get to a case in CCH, if you have a citation number "2 TC 484" (that is citation number for case Harsaghy V. Commissioner) is taking advantage of "Citations" feature or use "Citator".
- RIA Checkpoint This link opens in a new windowProvides access to primary source materials for federal, state, and local tax laws, such as codes, regulations, current pending/enacted legislation, federal tax cases, IRS rulings, etc. Print equivalents include U.S. Tax Reporter, American Federal Tax Reports, Federal Tax Regulations, Federal Tax Coordinator 2d, State and Local Tax Reporters, and others. Includes Federal Accounting Standards Board (FASB) documents. Also includes explanations and analyses of tax laws and cases produced by RIA, such as Federal Tax Coordinator, Return Guides, Citator 2nd, Tax Alerts, Journal of Taxation, Journal of Corporate Taxation, RIA Tax Watch, Bittker & Eustice: Federal Income Taxation of Corporations & Shareholders etc. Only a few people can use this database at one time.
Also covers tax cases. After typing a case name, for instance, "Harsaghy V. Commissioner" into the "search" box, you need to choose sources within RIA Checkpoint by checking the box for "Primary Source Materials".
If you want to quickly get the precise result you want, you need to use the "Find by Citation" feature, and then click on the "Cases" and select the appropriate template box to type into the case numbers 2 TC 484 (that is citation number for caseHarsaghy V. Commissioner).