Skip to Main Content

Taxation Research

This guide is designed to help users locate information when conducting tax research.

Searching in Checkpoint EDGE

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. 

Primary Sources

When researching tax law, it is important to always center your research around primary sources. Examples of primary sources include:

  • IRC: Internal Revenue Code
    • The tax law
  • Treasury Regulations
    • Implementation of the tax law
  • Federal Tax Cases 
    • Interpretations of the tax law
  • IRS Rulings

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

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. 

IRS