UNCW - Randall Library

Electronic Resources
Lexis-Nexis Academic Universe
Factiva
CCH Tax Research NetWork Web
Other Electronic News Retrieval Services

Accessing Electronic Resources
Location of Periodicals in Randall Library
Internet World Wide Web Resources
Print Resources
Getting Help in the Library

Electronic Resources

Research in taxation is greatly expanded with the advent of new electronic, full-text services. The library offers most of the major electronic resources. With the exception of CCH, all can be accessed on or off-campus at any time. This guide is a starting point, not exhaustive. Initially, the sense is that everything is in electronic form, but we do include important information that is in paper form as well.

Lexis-Nexis Academic Universe

Lexis-Nexis is one of the most prolific sources in tax research. The databases offered by Lexis-Nexis can be searched with full Boolean Logic. Lexis-Nexis offers the following major search categories:

The Business and Legal Research sections will be the focus of tax research.

Step 1: Click on Business
The Business section offers the following subcategories, with the Accounting subsection being the focus of tax
research:

News
·	Business News	Business articles from newspapers, magazines, journals, wires & transcripts
·	Industry & Market	News from over 25 industries
Accounting Literature
·	Accounting	Accounting journals & literature
Company Information
·	Company Financial	Detailed financial data about companies
·	Compare Companies	Find companies based on a variety of criteria
·	SEC Filings & Reports	EDGAR filings, annual & quarterly reports & proxy statements
Trade Show Information and More
·	Directories	Trade show information & more

Step 2: Click on Accounting
The sources for accounting literature include the following:

Accountant's Liability: Focuses on information needed to successfully litigate and defend accountant liability
cases.
Accounting and Auditing Enforcement Release: Releases from the Security and Exchange Commission (SEC) that are
enforcement actions taken for violations of SEC and federal rules.
Accounting Series Releases: SEC interpretations of the many SEC documents, laws & rules affecting American
securities, both private & public sectors.
Accounting Technology: Focuses on technology in accounting.
Accounting Today: Information on marketing and developing an accounting practice.
AICPA Accounting and Auditing Publications: The Certified Public Accountants Publications file contains
       material from various American Institute of Certified Public Accountants (AICPA) publications. The file
       includes the full text of all the articles from the Journal of Accountancy, Tax Adviser, CPA Letter, and the Tax
       Division Newsletter.
AICPA Tax Division Newsletter: The Tax Division Newsletter file contains material from a American Institute of
Certified Public Accountants (AICPA) publication. The file includes the full text of all the articles from the Tax
Division Newsletter beginning January 1988.
AICPA CPA Letter: A publication of the American Institute of Certified Public Accountants (AICPA).
AICPA Journal of Accountancy: A publication of the American Institute of Certified Public Accountants.
AICPA Publications: The AICPA Literature file contains authoritative and semiauthoritative professional accounting
material. The file includes the full text of pronouncements from the American Institute of Certified Public
Accountants (AICPA).
Controller's Report (IOMA): This publication provides financial management strategies.
FRR SEC Financial Reporting Release
Journal of Business Strategy: Provides information influencing purchasing in the areas of consulting, acquisition
and competitive analysis.
Miller GAAP Guide: The Miller GAAP Guide (Generally Accepted Accounting Principles) explains and analyzes all
critical accounting principals and pronouncements currently in use, including FASB Statements,
Interpretations, Technical Bulletins, ARB's and APB's.
Miller GAAS Guide: The Miller GAAS Guide (Generally Accepted Auditing Standards) describes the auditing
standards, practices and procedures promulgated by the AICPA.
Miller Government GAAP Guide: The Miller Governmental GAAP Guide discusses all the promulgated
accounting principles applicable to financial reporting by state and local governments.
Miller GAAP Emerging Issues Task Force: Analyzes and explains all current issues for which FASB's Emerging
Issues Task Force has reached a consensus since its establishment in 1984, except for those that have been
nullified by a subsequent authoritative pronouncement.
Miller European Accounting Guide: The European Accounting Guide is a companion volume to Miller GAAP Guide.
Miller GAAP - not for Profit Organization Audit: A guide for performing audits for not-for-profit organizations.
OMB Literature
Practical Accountant: Provides users with practical tax and accounting money-making advice and time-saving tips.
Staff Accounting Bulletin: The Staff Accounting Bulletins contain the staff's views on various issues such
as disclosures, financial statements, income statement classification of charges, the use of regulations, and
other accounting related issues.

You will know or learn the various types of detailed information on the above list. The list includes extensive journal literature in taxation such as Authoritative Accounting Literature-US; Reporters such as the RIA Tax Reporter; official regulations and government rulings such as the Internal Revenue Bulletin; and even includes practitioner alert services such as RIA Weekly Tax Alert.

Legal Research (see also print resources)

Step 3: Click on Legal Research
There are several categories included in this section, Tax Law will be the focus of your research:

Tax Law

The IRS Bulletin, tax regulations & more

Step 4: Click on Tax Law
The sources for tax law are as follows:

ABA Tax Lawyer: Includes authoritative articles and analysis of legislation, decisions, developments and
trends in the area of taxation of interest to the legal practitioner
AICPA Tax Adviser: Contains full length articles discussing the most current and up-to-date tax information
of importance to AICPA Tax Division members and to others interested in current trends in taxation
Combined State Attorney General Tax Opinions: All tax opinions written by the Attorneys General from
the 50 states
Department of Labor Letter Opinions: Advisory opinions and Information Letters from The Department
of Labor-Dept. of Welfare Benefit Programs. For technical releases consult the BNA Pension Reporter in
LABOR;PENSN
Federal Tax Cases: All available federal tax case law.
Internal Revenue Bulletin/Cumulative Bulletin: selected documents found in the Internal Revenue Bulletin,
       a weekly publication by the Internal Revenue Service that announces the official rulings and procedures
       of the Internal Revenue Service. Included are Revenue Rulings, Revenue Procedures, Announcements,
       Notices, News Releases (IR's), Treasury Department Orders, Prohibited Trans. Exemptions, Executive
       Orders, Current Action on Previously Published Rulings and Acq. and Non-Acq. Tables
International Tax Materials - IBFD: Publisher's group file for international tax news and treaties.
IRS Actions &Memoranda - GCM/AOD/TM: Combined file of memos from the IRS including General Counsel
Memorandas, Actions on Decisions, and Technical Memoranda.
Journal of International Taxation: Includes commentary and analysis of importance to tax practitioners
specializing in international taxation
Law Reviews - Tax Articles: Selected law review articles relating to tax law.
Practical Tax Lawyer: Concise, practice-oriented articles to assist lawyers with all aspects of tax law. The
articles are written by practitioners and are reviewed by an expert board of editorial advisors who are
members of the ABA Tax Section and are appointed by the Section
Private Letter Rulings/Tax Advice Memoranda: Each Private Letter Ruling is a determination from the Internal
Revenue Service regarding a tax issue from a taxpayer.
State Tax Cases: State tax case law for all 50 States plus the District of Columbia and the U.S. Virgin
Islands and all ALR annotations
Tax Analysts State Tax Today, Tax Analysts Tax Notes Today, Tax Analysts Worldwide Tax Daily:
        This file contains the full text of State Tax Today (formerly called State Tax Notes) by Tax Analysts, Inc.,
       produced every weekday. State Tax Today provides current information on developments in all areas of
       state-level tax practice and application, including legislative activity, both proposed and pending, state tax
       agency releases, important court decisions and highlights from speeches, seminars and letters to the taxing
       agencies. Beginning in January 2002, Tax Analysts is no longer using index terms to classify its
       documents in the Index segment. Documents will continue to be classified by Code Section in the Code
       segment and by Subject Area and Industry Group in the References segment.
Tax Analysts Journals: Tax Analysts' Exempt Organization Tax Review, Insurance Tax Review, Letter Ruling
Review, Natural Resources Tax Review, State Tax Notes Magazine, Tax Notes International Magazine, Tax
Practice and Controversies Magazine and Tax Notes Weekly Magazine
Treasury Regulations (Final/Temp/Proposed): selected documents from the Code of Federal Regulations and the
Federal Register

Note: Don't forget to use Lexis-Nexis for newspaper coverage. The U. S. News subcategory of the News file offers the option of searching newspapers, full-text, by region or by state.

Factiva

Factiva is the second major database to support tax research. It is oriented less to the technical tax documents and more to financial information and general business news sources.

If your research centers on an issue with a publicly traded company, then Factiva's extensive annual reports, 10-K and other federal reports are helpful. General business articles such as the Wall Street Journal often cover tax issues and tax cases.

CCH

This is the actual product used in the tax practitioner's world. It has authoritative code, regulations, letter rulings, and the electronic version of its reporter service. It is important to work with your professor to understand the various offerings from CCH and RIA, since almost all U.S.A tax practitioners use one of these services, or even both. Some of the search categories in CCH are as follows:

CCH Federal Tax Weekly
1999 Legislative Developments
CCH Explanations and Analysis
Federal Tax Service
Standard Federal Income Tax Reporter
1999 U. S. Master Tax Guide
Internal Revenue Code

Federal Tax Regulations
Cases
Letter Rulings & IRS Positions
IRS Publications
Federal Tax Archives--Back to 1978
State Tax Information

This service, unlike Lexis-Nexis and Factiva, is limited to two computer stations in the Library and two in the Business School Computer Lab. It is not available over the Web off-campus.

Other Useful Electronic Resources

There are several general electronic research services which may be useful if you are not finding enough from the providers listed above.

ABI Inform--(indexing: 1971+, full-text: 1991+, image: 1987+). International business and management
database, contains citations and abstracts of articles appearing in professional publications, academic journals, and trade magazines. Provided by ProQuest.   Some full-text.
EbscoHost--Business Source Elite--(indexing: 1984+, full-text: 1990+). Indexes business periodicals. Some full-text.
Mergent Online--source for global business and financial information on over 10,000 U.S. public companies, and 17,000+ non-U.S. public companies, as well as extensive corporate and municipal bond, UIT, and dividend information.

Accessing Electronic Resorces
    On-Campus
        From Randall Library's HomePage, select "Database and Article Searching" from the left corner of the screen.   The
        databases are arranged in alphabetical order. To access CCH, come to the Reference Desk and tell a librarian you
        would like to search that database.
    Off-Campus
        All databases listed in this guide, with the exception of CCH, may be accessed from off-campus. Follow the
         instructions in the guide, Setting Up Off-Campus Guide

Location Of Periodicals In Randall Library
Randall Library's Periodical Collection is located on the ground floor. Divided into three sections, each section is arranged in alphabetical order by title of publication.

Internet Resources
There is an extensive general WEB presence in taxation, particularly the forms and procedures from the IRS itself. There are other helpful tax pages on the WEB, many are selling services, but they still can have useful information.

Internal Revenue Services - http://www.irs.gov/
North Carolina Department of Revenue - http://www.dor.state.nc.us/
State and Local Tax Sites - http://www.taxsites.com/state.html
Yahoo: Government: U. S. Government: Taxes - http://dir.yahoo.com/Government/U_S__Government/Taxes/

Print Resources
Though we list print resources at the end of this guide, they are not necessarily less useful. We recommend that any tax researcher be comfortable both with the paper and the electronic sources. The materials in this section are located in the Reference Collection, on the ground floor, of the Library.

Federal Tax Services
American Federal Tax Reports Ref KF6280 .A2 .A5 2nd ser.
CCH Federal Tax Manual Ref 6365 .F4 1997
CCH Federal Tax Service Ref KF6285 .C22
CCH Standard Federal Tax Reporter Ref KF6285 .S72
Federal Tax Coordinator (Research Institute of America) Ref KF 6285 F323
Federal Tax Regulations Ref 6358 .A3
RIA Federal Tax Handbook Ref KF6285 .F323
US Master Tax Guide Ref KF6272.5 .U18

Other Federal Tax Services
Corporate Tax Digest Gen Coll. KF6460.3 .F87
Federal Estate and Gift Taxes Explained Gen Coll KF6572.Z9 F4

Court Cases, Rulings
American Federal Tax Reports Ref KF 6280 A2 A5
Reports of the United States Tax Court Ref KF 6280 A26
Tax Court Memorandum Decisions Ref KF6280 .A2 .C73
United States Tax Courts Reports Ref KF6280 .A2 .T37
U. S. Tax Cases Ref KF6280 .A2 C63

North Carolina Tax Resources
Doing Business in North Carolina: State and Local Taxes NC Docs Microfiche B94 1:D65
The General Statutes of North Carolina Ref KFN7430 1943 .A223
North Carolina. Office of Administrative Hearings NC Docs Microfiche M21 14:A23 1991
State of North Carolina Administrative Code Ref KFN7435 .A25

Indexes
Accounting & Tax Index Index Collection HF5611 .A281
Accounting Articles Index Collection HF5601 .A25
Business Periodicals Index Index Collection HB1 .B87

Tax Journals - a journal title search in the library's online catalog will give you the dates and locations of the periodicals
Journal of Taxation
National Tax Journal
Review of Taxation of Individuals
State Tax Review
The Tax Adviser
The Tax Executive
Tax Features
Tax Foundation's Tax Review
Tax Law Review
Tax Policy and the Economy
Taxation For Accountants
Taxes
Understanding Taxes

Getting Help In Randall Library
Come to reference desk for help, e-mail libref@uncw.edu, or call 962-3760.

Contact Your Librarian: Beth Kaylor kaylorj@uncw.edu

Last Update: May 22, 2006

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