Click here to see operators for terms and connectors searching.

Search Connectors

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


Both (or all) the words appear in the document

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


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


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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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.

Recent Posts

Could Trump Really Make Mexico Pay for the Wall?

Posted by Ajay Gupta on Mar 8, 2016


Can Donald Trump use his “very powerful hands” to force Mexico to pay for his promised wall along the U.S.-Mexico border? In an expletive-laced rant on February 25, former Mexican President Vincente Fox dismissed Trump’s “effing wall.” Trump retorted that “the wall just got 10 feet higher.” Challenged on details of his plans for making Mexico pay, Trump points to its $58 billion annual trade surplus with the United States. But does that imbalance in trade offer a viable source of financing for a wall between the two nations?

A widely cited CNN analysis estimated that building the wall would take about four years and cost around $10 billion. By comparison, revenue from tariffs on all imports into the United States during 2015 was a little over $33.8 billion. Duties on imports from Mexico accounted for almost exactly a hundredth of that, or approximately $338.2 million. Even if we spread the cost of constructing the wall over 10 years—the standard federal budgeting horizon—financing it entirely from tariffs would mean quadrupling existing duties on Mexican imports. That would expose over $236.3 billion of current annual U.S. exports to Mexico to retaliatory tariff increases. Moreover, it is inconceivable that additional duties of that magnitude on Mexican goods would not prompt U.S. importers to look to other countries as alternative supply sources, thereby shrinking the base of, and the resulting revenue from, the new duties. Mexico might pay for the wall, but only in the sense that its exports to the United States would suffer. And to the extent the additional duties actually enhance revenue, U.S. consumers would be the ones paying for the wall in the form of higher prices. 

Read More

Topics: Tax Policy, Donald Trump, Trade imbalance, Trump Wall, Immigration

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