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Click here to see operators for terms and connectors searching.

Search Connectors

Note:  A space between words is searched as “AND.”

AND

Both (or all) the words appear in the document

Example: Treasury AND anti-inversion AND guidance [AND must be uppercase]

OR

Search for alternate terms

Example: law OR legislation [OR must be uppercase]

“ ”

Exact phrase

Example: "disguised sales"

Example: "profit and loss"

*

Wildcard / Root expander

Example: Culberts*n will retrieve Culbertson, Culbertsen, etc.

Example: audit* will retrieve all words beginning with "audit," including audits, auditor, and auditing

NOT or –

Example: legislative NOT history

Example: legislative –history [NOT must be uppercase]

~

Use fuzzy match to retrieve words with similar spelling

Example: Shepherd~ will retrieve Sheppard

~n

Proximity – within n words

Example: "Ireland inversion"~5 retrieves documents where Ireland is within 5 words of inversion

( )

Group terms together to build searches

Example: (Swiss OR Switzerland) AND bank* AND (record or account)

Code section searches:

In the search box, type codesections: followed by a code section

Example: codesections:2642

Retrieving Documents with a Tax Analysts’ Citation:

Put the citation within quotes:

"2014 TNT 66-1" "143 Tax Notes 7" "Tax Notes, Apr. 7, 2014, p. 7"

Field Restricted Searching:

To retrieve documents with terms appearing in a given field, enter the field followed by a colon and then your term or phrase (phrases should be in quotes).

To search for more than one term in a given field, precede each term with the field name followed by a colon.

Example: casename:Wynne

Example: judges:Halpern

Example: searchtitle:”economic substance”

Example: searchtitle:partnerships searchtitle:audit*

Available fields include:

  • authors
  • codesections
  • electroniccite
  • judges
  • subjectareas
  • casecites
  • documentnumber
  • headline
  • jurisdictions
  • searchtitle
  • casename
  • documenttype
  • irscitations
  • magazinecite
  •  

Fields can be used together:

authors:Sheppard AND codesections:7874 AND headline:inversion*

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Opinions

Ajay Gupta

Ajay Gupta, a contributing editor at Tax Analysts, is a tax attorney and financial economist with extensive experience in both the private and public sectors. Before joining Tax Analysts, he practiced tax and securities law for several years in the U.S. and the U.K., counseling multinational enterprises, private equity firms, real estate investment trusts, and regulated utilities on domestic and cross-border transactions. More recently, he was an attorney-adviser at the Tax Court and a special assistant U.S. attorney with the Department of Justice. He has also consulted on valuation issues in tax litigation and provided expert economic testimony in regulatory hearings and arbitration proceedings. He is an adjunct professor of law at Georgetown University. He received a JD cum laude from Harvard, where he was a John M. Olin Fellow in law and economics; an LLM in Taxation from NYU, where he held a dean's scholarship; an MBA in finance from Yale; and an AM in economics from Stanford.

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