Use the BNA Tax and Accounting Center International tab to answer the following questions: a. Which countries are included in Tax Planning International Asia-Pacific? b. Using the Tax Treaties Comparison Tool, prepare a comparison chart of the U.S.–Austria Treaty and the U.S.–Canada Treaty. How do the definitions of permanent establishment differ? c. Does Switzerland have a tax treaty with China? Does Switzerland have a treaty with Ghana? d. In which language does BNA have the Switzerland–Ghana treaty?
> Why are tax journals and newsletters generally not cited as authority in professional tax research? When would it be appropriate to cite tax journals or newsletters as authority?
> Use the Checkpoint Federal Practice Area, Go To in the left sidebar to answer the following questions: a. When selecting USTR Code Section, what are the choices given for the first and the second selections that must be made (blue circles 1 and 2)? b. Wh
> In what way is finding an article on point with a practitioner’s tax issue similar to hiring someone to do the research?
> Citators do not provide all information related to a case. What kind of information do citators not provide?
> Distinguish between the following terms: cited case, citing case, citation, and cites.
> Why does the researcher need to determine the precedential value of a case?
> Explain how a citation search differs from using a citator.
> Why should a contents search typically be left to a more experienced researcher?
> Describe the different constitutionality challenges with regard to federal and state taxes.
> List the three significant editorial services provided by Checkpoint and discuss the differences between them.
> Use the RIA Checkpoint Citator 2nd to evaluate Revenue Ruling 2001-60. a. What is the ruling’s complete citation? b. What was the effect of Rev. Rul. 2001-60 on Rev. Proc. 99-49 and Rev. Rul. 55-290? c. Which IRS revenue procedures favorably cite Rev. Ru
> Use RIA Checkpoint Citator 2nd to evaluate Deluxe Check Printers, Inc., 15 Cl. Ct. 175. a. Which tax years were in question in the case? How was the case treated upon appeal? What is the citation of the court of appeals case? b. Which doctrine is the bas
> Use the Checkpoint Federal Practice Area to answer the following questions: a. What are the thesaurus alternatives for “like-kind”? b. On the search screen, expand the FTC by clicking on the þ before the title. What subheadings are listed? c. Expand the
> Find the Supreme Court case involving Corn Products Refining Company (not the one in which rehearing was denied). a. What is the citation for the case? b. How many Supreme Court cases cite the Corn Products case? c. Find the related Supreme Court case in
> Use the RIA Checkpoint Citator 2nd to evaluate the 2002 Gwendolyn A. Ewing Tax Court case. a. What is its citation and what tax issues does the case address? b. What is the case’s direct judicial history? c. Where is the case annotated in the United Stat
> Using the Federal Practice area, select the Citator 2nd and search for the keywords “2009-47.” a. Why are so many documents retrieved for this citation? b. Use Find by Citation and locate Rev. Proc. 2009-47. What is its title? c. Identify by citation the
> Describe how your search results would differ if you use the asterisk wildcard versus placing the search term in quotation marks and/or turning off the thesaurus: for example, dependent, “dependent,” and depend*, with or without the thesaurus applied.
> What is an advantage to using an index search to find documents of interest?
> Use the RIA Citator to evaluate 59 A.F.T.R. 2d 87-392. a. What is the name of the case and what are its parallel citations? b. In which circuit court was this case heard? c. What are the two main issues in the case? d. For the professional fees discussed
> Use Checkpoint to answer the following questions: a. List three Credit Card tools offered on the Tools Tab that would be personally beneficial to your financial planning. b. Where can you find online support and training in Checkpoint? c. What is the def
> Why is state and local tax planning becoming more important?
> Use Checkpoint to answer the following questions: a. What Practice Areas are available in Checkpoint? b. What materials are offered in the Archive Materials (Search screen bottom right) for 2014? c. When would a practitioner want to use the Archive Mater
> Compare and contrast primary and editorial materials and explain the ways in which each can be important to a tax researcher.
> Why are taxpayers emphasizing multijurisdictional tax planning?
> Why are tax journals and newsletters generally not cited as authority in professional tax research? When would it be appropriate to cite tax journals or newsletters as authority?
> In what way is finding an article on point with a practitioner’s tax issue similar to hiring someone to do the research?
> Select three different primary sources, one from each area of tax law (legislative, administrative, and judicial), and provide a specific example of a source that is available in Checkpoint.
> Citators do not provide all the information related to a case. What kind of information do citators not provide?
> Distinguish between the following terms: cited case, citing case, citation, and cites.
> Describe the Boolean connectors, proximity connectors, and wildcard characters available in IntelliConnect.
> Why is it difficult to know whether a document retrieved four months ago is still valid law? Which tool in Checkpoint might help a researcher confirm the current status of a case or ruling?
> Why does the researcher need to determine the precedential value of a case?
> IntelliConnect contains four important windows that are used to search and present tax information to the researcher. Name the four windows and provide a brief description of each.
> Compare and contrast the general organization of an annotated tax database with that of a topical tax database.
> What is the territorial model of international taxation? Under this model, what rate of tax does a native corporation pay on its foreign income?
> Describe the four common search methods used in RIA Checkpoint.
> Why would a practitioner need a tax service when most primary tax sources are available for free on the Internet?
> How can finding a BNA portfolio on point with a practitioner’s tax issue be like hiring someone to do the research?
> a. Perform a Join Sections on Topic 740 and Section 25. Which subtopics are on the list? b. Using the Search function, search for “push down accounting” and then narrow your search by the Presentation topic. What is the breadcrumb for the resulting parag
> Explain how a citation search differs from using a citator.
> Use the codification to answer the following: a. What is the citation for the paragraph that provides a description of two basic principles related to accounting for income taxes? b. What subtopics of Topic 740 Income Taxes contain sections on implementa
> a. Use the Master Glossary and search for the term “deferred tax.” How many terms appear in the results? b. Which Broad Transaction areas intersect with Topic 740 Income Taxes? c. Which industry areas intersect with Topic 740 Income Taxes? Use the codifi
> Why did the FASB undertake the codification project?
> Who establishes international accounting standards, and what are their principle objectives?
> What are the responsibilities of the SEC?
> What is the worldwide model of international taxation? Explain whether a corporation with only domestic income or a company with foreign income would pay more taxes under this model.
> Why are taxes not reflected on financial statements on an as-paid basis?
> Why should tax professionals know how to conduct financial accounting research?
> a. What collections are available under the Foreign Income Portfolios heading when using a Guided Search? b. What countries are included in Middle East/Africa in the Global Tax Guide collection? Use the BNA Tax and Accounting Center International tab to
> Use CCH IntelliConnect to answer the following questions: a. How is a resident of Bermuda defined in its treaty with the United States? b. What legislation exists in Azerbaijan to deal with intercompany transfer pricing? c. What is the title of article 2
> Why should a Contents search typically be left to a more experienced researcher?
> Use CCH IntelliConnect to answer the following questions: a. What is the most recent article on UK VAT exemptions in the Global Daily Tax News? What does it discuss? b. Which article of the Estonia treaty discusses the U.S. taxation of students, apprenti
> Use RIA materials to answer the following questions: a. What are the countries listed as tax havens in the International Tax Systems and Planning Techniques database? b. What International Create-a-Charts are available for the taxation of students and tr
> a. What international sources are included in the International News/Current Awareness source heading? b. Which paragraph of the RIA Tax Treaty Editorial Explanations discusses the taxation of visiting students under the U.S.–Estonia treaty? c. What are
> Use Tax Analysts or LexisNexis Academic to answer the following questions: a. What tax treatment does the Argentina–France treaties indicate for earnings of nonresident students? What is the effective date of the agreement? b. What is the title and date
> Explain whether one can search the same libraries with the LexisNexis Academic Search engine and its Sources engine.
> Use the CCH IntelliConnect State Tax to answer the following questions: a. Did Alaska ever have a personal income tax? If yes, in what year did Alaska repeal the tax? b. Use the Multistate Quick Answer Charts to determine the diesel fuel tax for the stat
> Use the CCH IntelliConnect State Tax to answer the following questions: a. Does Hawaii allow estates a personal exemption? If yes, what is the amount, and which state statute allows such amount? b. Using the Browse window, drill down into any state with
> Use the CCH IntelliConnect State Tax to answer the following questions regarding the state in which the university you are attending is located: a. What is the title of the most recent article in State Tax Day related to this state? b. What is the most r
> Use the Checkpoint State & Local practice area to answer the following questions: a. For the state of your choice, compare the listing of documents available under the option Select Document Types in the Search States (SALT) with the list for the same st
> Use the Checkpoint State & Local practice area to answer the following questions: a. Select Florida (or Washington if your university is in Florida) as the state of interest and go to the next screen. What tax types are different between the two states?
> Use the Checkpoint State & Local practice area to locate the Bacchus Imports Ltd. v. Herbert H. Dias case using the Federal Cases in the State Taxes option. a. What is the citation for the case, and what court heard this case? b. Which clauses of the U.S
> Describe how your search results would differ if you use the asterisk wildcard versus place the search term in quotation marks, for example, dependent, “dependent”, depend*. List a few synonyms of dependent from the Checkpoint thesaurus.
> Locate the Website for the MTC. a. Define the three levels of membership in the MTC. b. Provide a brief summary of one of the latest articles in the Multistate Tax Commission Review. (Hint: Publications are found in Resources.) c. What is the Nexus Progr
> Use Internet sites to answer the following question: a. Provide the links to three News & Topics sites provided by Tax Sites for states (www.taxsites.com).
> Use the BNA Tax and Accounting Center States tab for the following questions: a. What is the title of State Portfolio 1550? How many worksheets are included in this portfolio? b. Which portfolio explains the state tax effects of the QSSS election for S c
> Describe the parts of a typical BNA state portfolio.
> a. Is there a portfolio for each state? Which state has the most portfolios? b. Generally, what are the portfolio series numbers for the portfolios that address state business entities and transaction issues? c. What are the title and number of the portf
> Use Westlaw Campus Research to answer the following questions regarding the Jensen 178 Cal. App. 4th 426 case: a. In what year was the case decided and by what court? b. Examine the headnote. What three holdings did the court determine? c. What does the
> Use the Westlaw Campus Research State Materials practice area to answer the following questions: a. What document types are available under the State Materials tab for the state of Maine? b. Select All Maine State Cases from part a above and search for t
> Use the service of your choice (RIA, CCH, LexisNexis, or Westlaw) to answer the following questions: a. Locate Complete Auto Transit Inc. v. Brady. What type of tax was being examined in the case? Provide two parallel citations for the case and the name
> a. Select Sources, By Area of Law—Taxation, Filter by—West. Which states does LexisNexis Academic consider western states? b. What treatises and analytical materials are provided for the western states? c. In what year was the current Missouri constituti
> Discuss the citation search capabilities in the Checkpoint State & Local Tax practice area.
> Compare the Multiple Sources search with the State and Local Taxes initial search option in Checkpoint.
> What is the function of the CompareIt feature in Checkpoint?
> What are the purposes of the MTC?
> List some of the more common modifications to federal income to arrive at state income.
> a. Locate the following court case: T. C. Memo 1986-512. What is its citation, what court heard it, and when was it decided? b. Apply the Shepard’s Citator to the above case. How many citing decisions are there for this case? How many headnotes? c. Shoul
> Explain how the passage of a state tax bill is similar to the passage of a federal law.
> Describe how a mail-order business uses P.L. 86-272 to avoid taxation by states.
> Use the BNA Tax and Accounting Center to answer the following questions: a. What options are available in the Advanced Search? b. What actions do the following search operators (connectors) perform: spaces between words, question mark (?), and asterisk (
> a. Use the keyword index for the U.S. Income portfolios and find New York Liberty Zone. What is the portfolio number (and section) that discusses the definition of New York Liberty Zone property? b. In the portfolio identified in a, what is demonstrated
> Use the BNA Tax and Accounting Center to answer the following questions: a. Use the Guided Search function and select Fast Answers: Federal Tax. What revenue procedure covers the safe harbor for deducting home-office expenses in lieu of actual expenses?
> Describe the Boolean connectors, proximity connectors, and wildcard characters available in Checkpoint.
> Use the BNA Tax and Accounting Center to answer the following questions: a. Which U.S. Income Portfolios cover gross-income related topics? b. Find the Green Incentives Monitor. How many days in the month of September 2016 did the Green Incentives Monito
> Use LexisNexis Academic Browse Sources by Area of Law, Taxation Law to answer the following questions: a. How many United States sources (U.S. All Regions) are available for the Treatises & Analytical Materials library? b. Locate the most recent article
> a. What types of sources are provided in the Tax Law library? (Hint: After selecting Tax Law, use Advanced Search to reveal the sources.) b. Furnish the title of the most recent UCLA Law Review article that discusses the zombie apocalypse. c. One of the
> a. Using the judge’s last name Sotomayor, determine the treatments of the petitions for writ of certiorari decided on October 7, 2013. Also provide the full name of each case and from which court of appeals the writ originated. b. When using terms and co
> Using the LexisNexis Academic Sources option to do the following: a. Find the law review article from 2014 that results from a search for “dutch sandwich,” using quotes for this search. What are the title, author, and publication? b. What sources are ava
> a. From the home page, select Search by Subject or Topic, select the Tax Law database, and perform a terms and connectors search using the following terms: taxing, barter, and baby-sitting with “and” connectors. How many law review documents are in the r
> a. Perform a search for the source revenue procedure. Does a source that contains the IRS revenue procedures result? b. Use the BROWSE option to find a source, and restrict the search to the Taxation Area of Law and select United States as the country. W
> Use Lexis Advance Tax to answer the following questions: a. Select the Tax Overview tab. What are the three segments that can be searched in the search word drop-down? b. Select the News Tab. What sources are listed? c. Select the Sources tab. What docum
> Use Lexis Advance Tax to answer the following questions. a. What is the update schedule for the IRS Chief Counsel Advice? b. Which law reviews are offered as separate databases? c. Use the Lexis Tax Advisor—Federal Code Reporter to find IRC § 74. What i
> Use Lexis Advance Tax to answer the following questions. (Hint: Click on the “i” for information.) a. What is the frequency and update schedule for the IRS Chief Counsel Advice? b. Since when have California Attorney General opinions been included in Lex
> Use Westlaw Campus Research to answer the following questions: a. What is subchapter B of title 26, subtitle A, chapter 1 of the Code of Federal Regulations? b. What IRC section covers the inclusion of the rental value of parsonages? c. What is the key n
> Explain the difference between a terms and connectors search and an intuitive search.
> Use Westlaw Campus Research to answer the following questions: a. Find the House proceeding during which the bill to add flu vaccines to the list of taxable vaccines was discussed on the House floor and was passed by the House. What is the date of this p
> Use Westlaw Campus Research to answer the following questions: a. Using Find Case by Party Name, locate the 2008 Supreme Court case, Boulware. Provide the Federal, Westlaw, RIA, and CCH citations for the case. b. Under Practice Areas, what secondary reso
> Use Westlaw Campus Research to answer the following questions: a. What is the New Mexico regulation that defines “base income?” b. Find the Armstrong v. Commonwealth of the Northern Mariana Islands Supreme Court action that occurred in June 2010. Was cer
> Explain how the RELATED DOCUMENTS links provide researchers with an efficient researching capability.
