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.
Begin your search in Checkpoint Edge by entering your key words and clicking on the magnifying glass. It will default to search all items.
Your search results will be organized by the type of documents. The editorial content will display first and then the primary content. It can be navigated using the menu to the left of the screen.
Use the highlighted text to skim the content. Click on the blue links to navigate to the primary sources that are referenced.
Use the IRC button along to the top to navigate back to the Internal Revenue Code that the content is referring to.
The IRC will link in the box to the right.
The IRC link will open in a new window.
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.
The design of this page was adapted in part from Research: By Course, Subject, or Topic, by University of Arizona Libraries, © 2020 The Arizona Board of Regents on behalf of The University of Arizona, licensed under a Creative Commons Attribution 4.0 International License.