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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

Joseph Thorndike

Joseph J. Thorndike, director of the Tax History Project at Tax Analysts, is a nationally recognized tax historian. He is a regular columnist for Tax Analysts’ publications, including Tax Notes magazine, and a writer for the Tax Analysts blog. Thorndike also has written for a number of national publications and academic journals. A prolific author on the history of American taxation, Thorndike’s latest book is Their Fair Share: Taxing the Rich in the Age of FDR, published by the Urban Institute Press. Thorndike serves as a visiting scholar in history at the University of Virginia and teaches tax policy at the Northwestern University School of Law. He holds a BA from Williams College and an MA and PhD from the University of Virginia.

Recent Posts

Forget the Audit: Trump Should Release His Tax Returns Today

Posted by Joseph Thorndike on Mar 3, 2016

By Joseph Thorndike Joseph_Thorndike-1.jpg

2/26/16

Donald Trump has finally explained – sort of – why he’s been so evasive about releasing his tax returns. Apparently, he’s being audited. But in fact, that’s no explanation at all: Trump is still free to release his returns, and he should do it today.

There are plenty of good reasons why taxpayers under audit might want to keep their returns private. If audited returns are made public, the audit itself becomes a public process. And that’s likely to make it a very tough audit, indeed. The IRS isn’t likely to grant a taxpayer much slack when the rest of the country is looking over its shoulder.

Richard Nixon found that out the hard

Read More

Topics: Tax Policy, Tax Filings, Trump Filings, 2016 Election, Donald Trump, Tax Return

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