CCH Tax Research Network

Contents

About CCH Tax Research Network Getting Started Display & Search Options Organization of Information Using My CCH Search Methods:  Browse   Keyword Viewing Documents Print, Save, or Export Results

 

About CCH Tax Reasearch Network

Full text materials related to taxation in the United States from 1978 to current

  • Federal Taxation
  • State Taxation
  • International Taxation (in the US)
  • Specialized Tax (example: Estate tax)
  • Internal Revenue Service publications
  • CCH interpretive tax guides
  • News (which can track the impact of proposed legislation on tax law)
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    Getting started
  • Go to the library homepage (http://www.library.wwu.edu)
  • Choose Articles (Databases)
  • Go to the subject list and choose Tax and look for CCH Internet Tax Service.
  • Press enter on the login symbol. You may be prompted for your valid WWU email. If you are doing this from home you will be prompted for your W # and name.
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    Set up display and search options (Optional)

     On the navigation bar, click on preferences and then click the set display options tab. Choose how you would like to see the information displayed.
    Click Apply changes.  Search options are done through the use of the Search Tools menu, discussed later.

    Organization of Information

    A. Folders or Libraries

    Tax information is organized into folders or "tax libraries".

     Choose the appropriate tab to access.

    If you choose a folder the tax library name will appear at the top of each page. Click the book icon for a summary about the documents within this library.

    B. Library Groups

    Each library contains files with particular publications. Each of these is organized into groups.
    For example, the Federal tax library has the groups Current features and Journals, Tax legislation, CCH Explanations and Analysis, Primary Sources, Practice Aids, Archives and Topical Indexes.

    Marking publications to search

     

    Using MY CCH

    If you use certain publications within CCH frequently you can create a list of favorites by clicking the CCH icon next to each publication or groups of publications. This icon will now appear blue. To remove it from the list of favorites, just click it again.

     

    Search Methods
  • Browsing
  • Keyword Searching
  • Citation Search

    • It is important to clear searches if you want to search for a new topic.

    Browsing
    Browsing Table of Contents

  • You can click on the title of any publication to see the table of contents.

  • Click on any line of the table of contents to see the selections.
  • As you drill down, a footprint trail (menu path) will be displayed at the top of the screen. This will aid navigation back to the main screen.
  • Often entries will have links to related topics or CCH interpretations which might guide you to other documents of interest.

    • Browsing Topical Indexes

  • Choose the Topical index group from your library.
  • Click on the first letter for your desired topic.
  • Drill down until you find the desired document.

    • Browsing Example:

    I want to find out the federal tax implications of receiving an annuity as part of a property settlement in a divorce.

    Step1: Sign onto CCH Tax Research Network (it prompts me for my email)
    Step 2: Select the Federal Tax Library Folder
    Step 3: Look for an appropriate Topical Index. Click on the title "Federal Estate and Gift Tax Reporter "
    Step 4: Click on the letter A for Annuity.
    Step 5: Scroll down the A’s and click on the entry "Annuities".
    Step 6: Read through the entries selecting the appropriate ones. The one labeled divorce settlement agreement ... ¶11,297.15 might prove interesting.
    Step 7: Click on this entry and I find the document entitled "CCH-ANNO, FEGT ¶11,297.15, Property Settlements Preceding Divorce: Annuity payments".
                  It refers me to REV-RUL, "Transfer of annuity payments; incident to agreement in contemplation of divorce." Rev. Rul. 80-82, 1980-1 CB 209, (Jan. 01, 1980).
    Step 8: I click the link labeled "related topics". Browsing these, I find other interesting documents related to my topic.

    Keyword Searching:

    Two ways to perform keyword searching include:

    a. Simple Search -- use when you have a single term.

  • Type your terms in the navigation bar search box.
  • Your search finds documents that contain your search term as well as related terms from CCH’s legal thesaurus.
  • Results are relevance ranked
    •

    b. Advanced Search (Search Tools) – use when you have more than one term.

    Click Search Tools on the Navigation bar
    Select your search method

    1. All terms (documents include all terms
    2. Any term (documents include at least one term)
    3. Near (terms appear within 20 words of one another)
    4. Exact phrase – terms appear in the same order as you type them.
    5. Boolean

    Terms can be combined using boolean connectors:
    TIP: Make sure you capitalize AND, OR, NOT

    – AND (both terms must be there)
    – OR (either term must be there – useful for synonyms)
    – NOT (excludes a term)
    – W/n (search term must appear within so many words of another term)

    Type your search on the navigation bar and then click on "Search" on the Search Tools Screen.
    * It is important to click the "clear selections"  button after each search.

    Other search features of the Advanced Search
  • Automatically searches for plurals
  • Supports wild cards

    • – The exclamation mark (!) will pick up alternative endings
    – Use * in a search term to indicate that any one character can appear at a certain position

    Other features of the Search Tools

    You can further customize your search results

  • How documents are sorted
  • How many documents to display
  • Narrow documents to document type – for example you can specify Case.
  • Limit by date
  • You can view synonyms of your search terms.

    • Example of Search Tools

    a)  Corporate Tax Example

    I would like to find some sort of guide explaining the depreciation of licensed or leased computer software for my company.

    Step 1: Choose Federal Tax
    Step 2: Choose Topical indexes and click off appropriate entries (I have selected Depreciation Guide.)
    Step 3: Choose Search Tools and I decide I want to search using Boolean logic, that I want things sorted according to relevance. I also decide I want to view the documents using the Document View.
    Step 4: I brainstorm my search logic. I take each word of my example and think of synonyms. I can use the thesaurus in my Search Tools box to help me. For example I type in depreciation and it gives me depreciable. I also try computer software and find the synonym computer program. I do not find anything relevant for licensed or leased.
    Step 5: I write out my search logic using Boolean operators. It is important to use wildcards and the brackets which link the AND and OR together:
    (licens! OR lease!) AND ("computer software" OR "computer program") AND (deprecia!)
    Step 6: I put my search expression in the box, and then click on "Search" on the power search screen.
    Step 7: I browse through my results and find "computer software….". Clicking on the reference, I find GUIDEBOOK, DEP-GUIDE, ¶48 Computer Software. This provides me with lots of links to various regulations on the depreciation of computer software including licensed software.

    b)  Personal Tax Example

    I want to find some information about writing off expenditures related to foreign adoptions.

    Step 1: Choose Federal Tax
    Step 2: Choose Topical indexes and click off appropriate entries (I have selected Standard Federal Income Tax and the US Master Tax)
    Step 3: Choose Search Tools and I decide I want to search using Boolean logic, that I want things sorted according to relevance. I also decide I want to view the documents using the Document View.
    Step 4: I brainstorm my search logic. I take each word of my example and think of synonyms. I can use the thesaurus in my Search Tools box to help me. For example I type in foreign but do not find any, adoption also yields nothing. The word expenditure finds synonyms of expense, cost, and expend.
    Step 5: I write out my search logic using Boolean operators. It is important to use wildcards and the brackets which link the AND and OR together:
    foreign AND adopt! AND (expend! Or expens! Or cost!)
    Step 6: I put my search expression in the box, and then click on "Search" on the power search screen.
    Step 7: I browse through my results. I have many results and might want to refine my search but one item I find is: TOP-INDX, 2006FED, FOREIGN ADOPTION EXPENSES. This provides me with links to various section of Federal taxation which deal with tax issues about foreign adoption.

    c) Citation Search

    Citator

    The Citator allows you to track the history of cases and rulings. You can determine if the ruling is current and whether there are other cases or ruling on the same point of law to consider. The citator is only available in the Federal Library, and the Financial and Estate Planning Library.

  • Click Check Citator on the navigation bar
  • Type in your citation in the citation box: eg 2006FED ¶38,490.58
    Click Search
  • You can also enter a case name in the case name box. Eg: Ralston Purina Co. Click Search

    • Viewing Documents

    A. Document View

    By default, documents usually appear in a list. To view:

  • Click on the document title.
  • Scan through the document by selecting 1st term under the search results at the top of the document. This will show you the first occurrence of your search term in your document.
  • Navigate through document using the icons labeled next and previous.
  • Click list to return to your search results.

    • B.  Table of Content View

    This view highlights all the search terms in your document.

    Printing, Exporting or Saving results
  • The "Store Document" section at the top of each document gives options for export, print and mail.
  • You have the option to add the information you have found to a research folder. A drop down list will appear to select a preexisting folder, or you can create a new folder. This folder appears in the My CCH tab.
  • You can also add it to your favorites. From the "add favorite" dialog box, type a name for the favorite and select the folder where you want to store it.
  • The "Link Express" provides an url for future reference.
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    Exiting CCH

    Simply click on the logoff icon.

     

    HC
    9.20.06