(BQ) Part 2 book "Federal tax research" has contents: Citators and other finding devices, state tax services, international tax services, communicating research results, tax planning, working with the IRS, tax practice and administration - Sanctions, agreements, and disclosures. | CHAPTER Citators and Other Finding Devices 8 Learning Objectives Chapter Outline Citators What Is a Citator? Commercial Citators Shepard’s Shepard’s Citator Shepard’s Table of Authorities Lexis Auto-Cite LEXCITE Westlaw Citator System KeyCite RIA Citator 2nd Using the RIA Citator 2nd RIA Conventions RIA Citator: Rulings CCH Citator The CCH Citator Attributes CCH Conventions • Understand the function of the citator in the tax research process. • Use the indexing systems in each of the most popular tax citators. • Know the abbreviation and reference conventions used by the most popular tax citators. • Update research by using materials in the most popular tax citators. • Know the comparative strengths and weaknesses of the most popular tax citators. • Understand the basic and advanced citator functions of Internet resources. 274 Part 3 >>> Research Tools B ESIDES CONFRONTING THE TREMENDOUS volume of tax law, tax practitioners face the added dilemma that the tax law is in a constant state of change. Each year new laws are passed that amend the Internal Revenue Code (IRC) and new Regulations are issued to provide guidance and revise interpretations of the Code. Every day administrative pronouncements are issued and court cases are decided. This daily change in the tax law makes it very difficult for a tax practitioner to know what law is current and what has been superseded or overruled. This chapter provides the methodology for ensuring that the tax laws, cases, and administrative documents supporting a client’s tax position are up-to-date and still controlling law. Recall from the research process explained in Chapter 2, an evaluation of the relevant primary authority must occur before conclusions can be developed. The evaluation of tax authority includes not only determining whether the authority is still valid but also making judgments about the precedential value of the primary sources. How citators help in this evaluation process is the focus of .
