Citators allow you to track the history of a case and determine if it is still good law. It will help you identify other cases and related documents to determine where else it was cited. Both Checkpoing and Intelliconnect have citators to help you with your searches if needed.
When researching tax law, it is important to always center your research around primary sources. Examples of primary sources include:
This is not a comprehensive list of primary sources. When searching in CCH Intelliconnect or RIA Checkpoint, look for a note or indication within the database that denotes primary source material.
Secondary sources are often a good way for you to familiarize yourself with a particular topic because they provide analysis or interpretation of the primary sources. This editorial content presents the information in an easy to understand way. These resources also often gather together primary source materials with the analysis, making them good places to begin your search.