CCH Introduction to Tax Research Network - Wilkes University

CCHIntroduction to Tax Research Network™

CCH Tax Research NetWork Introduction to Tax Research NetWork

Table of Contents Page 1

Table of Contents Table of Contents ............................................................................................................ 1 Objectives ....................................................................................................................... 2 Logging in to CCH Tax Research NetWork ..................................................................... 3 Navigation Tools .............................................................................................................. 4 My CCH - Tab Customization .......................................................................................... 5

Favorite Research Publications ................................................................................ 6 Research Tools ......................................................................................................... 7 Tax Tracker News ..................................................................................................... 8

Navigation Tools ............................................................................................................ 11 Expanded Explanation of Navigation Tools ............................................................. 12

Organization of Libraries ............................................................................................... 15 Beginning Your Research.............................................................................................. 16

Keyword Searching in CCH .................................................................................... 18 Find by Citation ....................................................................................................... 20 Browsing ................................................................................................................. 22 Topical Indexes ....................................................................................................... 24 Topic Navigator ....................................................................................................... 26

Log Out ......................................................................................................................... 28 Appendix A – Best Practices ......................................................................................... 29 Appendix B – Internet Content Description ................................................................... 30 Appendix C – CCH@Hand............................................................................................ 44 Appendix D – ProSystem fx .......................................................................................... 45 Appendix E – Support Page .......................................................................................... 48


Objectives Page 2

Objectives This course provides an introduction to Tax Research NetWork. After completion of this course you will know how to: This course provides an introduction to Tax Research NetWork. After completion of this course you will know how to: • Log In to CCH Tax Research NetWork

• Customize My CCH tab and create Daily Tax Trackers

• Select publications and execute a keyword search

• Find a document by its citation

• Browse when you know the general topic or code section

• Use the Topical Index

• Use the Topic Navigator

• Link to Tax Research NetWork from ProSystem fx

• Find Training and Support


Logging in to CCH Tax Research NetWork Page 3

Logging in to CCH Tax Research NetWork To log in to CCH Tax Research NetWork from your Web browser:

1. Point your Web browser to http://tax.cchgroup.com/network . 2. In the Login box, type your User ID and password. 3. Click Enter.

Best Practice – Use CCH@Hand icons and the CCH@Hand Browser toolbar to log in automatically without having to enter your User ID or password. To download and install CCH@Hand, go to: http://athand.cch.com

Best Practice: Sharing TRN IDs is not recommended because only one person can be logged in on a single ID at a time, with last login having control. In addition, all search preferences are ID specific. Contact your CCH Sales Representative

regarding additional IDs.

Best Practice: Sign up for the CCH@Hand web training to learn how you can take advantage of the powerful research tools available within CCH@Hand.


Navigation Tools Page 4

Navigation Tools

Navigation Bar

Best Practice: Use Clear Selections at any point during your research session to reset the system and return to the main menu of the tab you’re working on. This allows you to start over with one click from anywhere at anytime.

Shortcut to Understanding the Navigation Bar

The CCH Navigation Bar is designed to help you navigate the CCH Tax Research NetWork™ in order to find answers quickly and efficiently.

Basic Navigation Record Keeping Search Functions

Support Functions


My CCH - Tab Customization Page 5

My CCH - Tab Customization Favorite Research Publications – Allow you to set up your own customized list of frequently used research publications. Tax Trackers – Track daily customized News and Primary Source material. Research Tools:

1. Quick Link – Enter a citation and quickly retrieve the document. 2. Research Folders – A quick way to access your research folders. 3. Run Recent Searches – Rerun one of your last 20 searches. 4. Favorite Searches – Set up searches that you use frequently. One click access

to rerun that favorite. Tax Highlights and Tax Briefings - Allow you to view special reports and significant tax news items for the current day.



Favorite Research Publications

Save Favorite Publications on the My CCH tab for quick and easy access.

Best Practice: Click on the CCH Logo next to any publication. This enables you to create your personalized library of publications on the My CCH tab under Favorite Research Publications.

When you are in a library, click on the CCH logo

next to the publication you want to make a favorite.

A blue logo indicates that the publication

has been added to the My CCH tab.

Click here to change

the user name. To remove a favorite publication from My CCH,

click the blue CCH logo next to the item you want

to remove.

To remove all publications

from the My CCH tab,

click here.



Research Tools

Quickly find a document using a Citation. Select and run a recent search.

View and select a Research folder. View and run your saved Favorite Searches.

Download CCH@Hand, link to the Tax Message Board, and find other handy tools in the

Downloads, Sign-Ups, and Links sections on My CCH.



Tax Tracker News

Personalized Tax News Delivered Daily to your desktop and your email address.

Tax Tracker allows you to customize Daily Tax News. After you have created a Tracker, the news can be delivered to your email each day. Instructions on creating Customized News Items:

1. Click “Set up Tax Tracker Searches”.

2. Choose the Tax Topic, Document Types, and enter Specific keywords.

3. Click Add and enter the name of the Tax Tracker.

4. The new Daily Tax Tracker will be added to the My CCH Tab.

Best Practice – If you have CCH@Hand installed, your daily news will automatically be delivered to your desktop each morning. When you click on the headline, your news will appear in the CCH@Hand Desktop Console. From your news story, you can click

on hotlinks to extend your research.



Example of a Federal Tax Tracker:

NOTE: There are several tax types to choose from when creating Tax Trackers. To set up email or to check archives of Tax Trackers, choose the appropriate tab at the top of the Tax Tracker setup screen.



Tax Tracker News Tab

From the main menu you can click on the Tax Tracker News tab to display Trackers News in a customized newspaper format as shown below.

When reading your Tracker News, you can access any item presented in blue type by clicking on the text.

Best Practice: Partners, Managers and tax staff should check CCH Tax Tracker News to stay current on daily changes and how they impact specific clients.



Navigation Tools Navigation Bar

Shortcut to Understanding the Navigation Bar

The CCH Navigation Bar is designed to help you navigate the CCH Tax Research NetWork™ in order to find answers quickly and efficiently.

Basic Navigation Record Keeping Search Functions

Support Functions



Expanded Explanation of Navigation Tools

Command Description

The Add to Favorite Search command, found at the top of any list of documents retrieved by search, is used to add the search expression with its target to the Favorite Searches List. It can then be rerun in future research sessions.

The Research Folder command is found at the top of any list of documents. It is used to add user-selected documents in the displayed list to a Research Folder. Those “kept” documents can then be printed later and retained indefinitely for future review.

This plain CCH icon is found to the left of all publication, and on the right of all blue bars that organize publications by groups on any Tab. Click to add either a publication or a group of publications to the list of frequently accessed publications of a user on the My CCH tab.

Click this blue CCH icon to remove a publication or a group of publications from the list of frequently accessed publications on the My CCH Tab. It appears to the left of any publication and on the right of any blue bar of a group of publications added to that list.

CCH Link Express icons appear at the tops of Tabs and in the blue bars on Tabs if this function has been turned on by the user at the Set Display Options tab under Preferences. Click on this icon to create a URL that links directly to either a Tab or a Tab blue bar.

The Check Citator button displays a template on which a known case number, the case name, or the ruling number can be entered. The Citator listing of that known document is then retrieved. The Citator listing reviews the history and the authority of a case or ruling.

Clicking on the Clear Search Terms icon, found immediately to the left of the Search Expression Box, erases all user-typed terms in the Search Expression Box.

Click on the Clear Selections button to return to a “clean” Tabs Window—that is, to a Tabs Window containing no selections. Furthermore, clicking on this button will restore the default settings (those found under Preferences) to the Search Tools Template.

The Document List-Next command is found at the top of any document When it is lit (active), click to move from the displayed document to the one that follows it on the current list of documents.

The Document List-Previous command is found at the top of any document. When it is lit (active), click to move from the displayed document to the one that precedes it on the current list of documents.

The Export to File command is found at the top of any list. It is used to save user-selected documents on a list as a Rich Text Format (.RTF) file in a word processor. The selected documents can be saved either in full-text mode or by their titles only or by their titles with their URLs.



Command Description

The Favorite Searches command, found on the My CCH Tab and on the Search Tools Template, is used to view (and, subsequently, either to resubmit or to delete) search expressions (and their targets) previously saved by the user.

The Find by Citation button displays a template on which the cite of the desired document can be entered and the text of the desired document retrieved.

Clicking on the 1st Term command that appears at the top of a document retrieved by SEARCH displays the first section of text that contains a highlighted keyword from the search expression.

The Help button provides contextually dependent aid anywhere it is clicked in the CCH Internet Tax Research NetWork.

Click on the Research Folder button to access a folder, a user-created list of research-relevant documents, from any of the user-created research folders. (A research folder, typically, is created to contain documents that are relevant to a particular research project.)

The Research Folder-Add command is found at the top of any document. It is used to add the currently displayed document to a Research Folder. The documents within the Research Folders can then be printed later and retained indefinitely for future review.

The Research Folders-Last Folder command is found at the top of any document. When it is lit (active), the user can click to return to the last Research Folder displayed during the current research session.

Click on the Log Out button to end the research session on CCH Internet Tax Research NetWork.

Click on the Main Menu button to return either to the last Subject Menu or to the Tabs Window, whichever was more recently displayed. All selections will still be in effect.

The Nearby Documents Next command is found at the top of any document. When it is lit (active), click on it to get the next, contiguous document (like turning the page in a book) in the publication in which it is found.

The Nearby Documents Previous command is found at the top of any document. When it is lit (active), click on it to get the previous, contiguous document (like turning back to the previous page in a book) in the publication in which it is found.



Command Description

Click on the Preferences button to modify the Display or Search or Tracker Email options, as well as to view or modify or add or delete or submit Tax Tracker Searches.

The Print Text Only command is found at the top of any list. It is used to get “clean” hard copies of user-selected documents—that is, it is used to print documents without graphics. Such documents can be printed in full-text mode, by their titles only, or by their titles with their URLs.

To get a cross-referenced document that is not a hypertext link, select the cross-reference, move the pointer to the Find by Citation button, and click on the Quick Link that pops up containing the selection. Or, enter the cross-reference in the Quick Link Box on My CCH and click.

Click on the Research History button to display the user’s path, or audit trail, a record of the process of the user’s research session that identifies actions taken and places visited by the user in the course of the user’s research session.

The Save Link Favorite command, found at the top of every document, is used to create a URL in the user's list of Browser Favorites. It will enable the user to link directly to the document at which this hypertext link command was initially clicked.

The Save Link-Link Express command appears at the top of any document. Clicking on it creates a URL that will link directly to the document it designates.

Both the Search Expression Box, where a search expression is typed, and the Search button, that is clicked on to send it to CCH for processing, are found at the top of the Tabs window, any menu, any list, and any document.

The Search Results List command appears at the top of any document. When it is lit (active), clicking on it will redisplay the last list of documents retrieved by SEARCH.

The Search Tools button displays the Search Tools Template, where a user can select a Search Method, organize search results by relevance, limit the number of documents retrieved, target document types, restrict a search by date, confine a search to a segment, etc.

The Store Document Export command is found at the top of any document. It is used to save the currently displayed document as a Rich Text Format (.RTF) file in a word processor.

The Store Document Print command is found at the top of any document. It is used to get a “clean” hard copy of a document—that is, it is used to print the currently displayed document without graphics.


Organization of Libraries Page 15

Organization of Libraries

When you first log in to CCH Tax Research NetWork, you will find that your subscription in logically organized into tabs, allowing you to quickly find the appropriate research information. Within each tab you find shaded bars which logically organize information. For example, the Current Features and Journals section of the Federal tab lists the most recent information at the top of the screen.

As you move from top to bottom you will find all the information you need to begin your research. The Topical Indexes are located at the bottom of the Library Tabs. The only exception to this is the State Tax Reporters. The Topical Index for State Tax Reporters are located in that State publication. On the Federal tab, most of your research will begin in the CCH Explanations and Analysis section. On the State tab, most of your research will begin with the State Tax Reporters section.

Library Tabs


Beginning Your Research Page 16

Beginning Your Research To begin your research:

• Click on a tab (My CCH, Federal, State, International, etc.) to see all the publications available.

• To Keyword Search, click a publication’s checkbox, type in your search terms in

the box on the Navigation Bar and click Search. • To Find by Citation, click a publication’s checkbox, click on Find by Citation in

the Navigation Bar, type cite into template and click Search. • To Browse, click on a publication’s title to see the contents of that publication.

This method is just like using the table of contents in the front of a book.

• To find a topic by the Index, scroll to bottom of tab and select the publication.

• Use Topic Navigator, which will gather all CCH content topically rather than by publication or product.

The method you choose, whether you begin with a general topic, a citation, or keywords, will depend largely on the information you have at the start of your research.



Search Preferences

For now, we will look at the default settings and leave most as they are.

The default search options are:

1. Search method is set to All Terms, a good general setting. 2. The search will return 200 results. It is suggested you change this setting to

9999. 3. The search results will Display by Document. 4. Search Results will be sorted by relevance. 5. Search terms will be highlighted within the search results. 6. Words around hits in the result list will be displayed. 7. The CCH tax thesaurus is turned on. 8. Citation searching is allowed in a word search box.

Click on Preferences

NOTE: You will learn more about setting your search options when you attend the product specific

research courses following this Introduction class.



Keyword Searching in CCH

To search in CCH Tax Research NetWork, simply click in the appropriate boxes next to the publication(s) you would like to search, type in your keywords and click on Search.



A Search Results list will be displayed.

An in-depth discussion on searching is covered in the product specific research classes available on our training website at http://tax.cchgroup.com/knowledgecenter You can also click on the Help button at the top of the Navigation Bar any time during your research session. To end your research:

1. On the Navigation Bar, click Log Out. 2. Click OK to confirm that you want to log out.



Find by Citation

When you know the cite of the document, simply click the appropriate box and click Find by Citation on the Navigation Bar.



The Find by Citation template appears, key in your cite and click search. Your document will appear on your screen.

CCH SmartRelate is a unique functionality that works within the CCH Tax Research Network. This innovative functionality supports an efficient process for complete research; it ties together related documents and related topics.



Browsing

Simply click on any publication title…

…and you will view the Table of Contents for that publication.

Table of Contents for

the U.S. Master Tax

G id



Continue clicking and browsing logically through the Table of Contents until you find your answer. At any point you can use the boxes to selectively search each publication



Topical Indexes

The Topical Indexes are located at the bottom of the Library Tabs. The only exception to this is the State Tax Reporters. The Topical Index for State Tax Reporters is located in that State publication. Scroll to the very bottom of a Library tab and click on the publication title.

Works just like an index in the back of a book.

Click the alpha letter of your issue, choose

your topic and click on the link to the

document you want to view You can also click



Best Practice: Use Clear Selections (on the Navigation Bar) at any point during your research session to reset the system and return to the main menu of the tab you are working in. This allows you to “start over” with one click at anytime.



Topic Navigator

Topic Navigator contains information from a wide variety of CCH resources, including books, reporters, treatises and journals-all gathered specifically for your tax law needs.

A browse pane with the topic map is displayed on the left side of your screen. The topic map lists all the topics available for viewing. A results window displayed on the right side of your screen contains links to documents on Tax Research NetWork.


Page 27

Click any of the links to go directly to the full text of the document in Tax Research NetWork.

Keyword searching can also be done in the Topic Navigator. Enter a term or phrase in the search field and click Search Topics. A list of topics will appear in a window under the search box. The results include the locations where your search terms are found within the Topic Navigator including the path to the topic.


Log Out Page 28

Log Out Log Out when you finish your research session – don’t just close your browser.

When you finish your Research Session, use the Log Out Button to free up a CCH Tax Research NetWork resource for your colleagues.


Appendix A – Best Practices Page 29

Appendix A – Best Practices

Best Practice

Page Number Best Practice: Use CCH@Hand icons and the CCH@Hand Browser toolbar to log in automatically without having to enter your User ID or password. To download and install CCH@Hand, go to: http://athand.cch.com

Page 3

Best Practice: Sharing TRN IDs is not recommended because only one person can be logged in on a single ID at a time, with last login having control. In addition, all search preferences are ID specific. Contact your CCH Sales Representative regarding additional IDs.

Page 3

Best Practice: Sign up for the CCH@Hand web training to learn how you can take advantage of the powerful research tools available within CCH@Hand.

Page 3

Best Practice: Use Clear Selections at any point during your research session to reset the system and return to the main menu of the tab you’re working on. This allows you to start over with one click from anywhere at anytime.

Page 5

Best Practice: Click on the CCH Logo next to any publication. This enables you to create your personalized library of publications on the My CCH tab under Favorite Research Publications.

Page 7

Best Practice: If you have CCH@Hand installed, your daily news will automatically be delivered to your desktop each morning. When you click on the headline, your news will appear in the CCH@Hand Desktop Console. From your news story, you can click on hotlinks to extend your research.

Page 9

Best Practice: Partners, Managers and tax staff should check CCH Tax Tracker News to stay current on daily changes and how they impact specific clients.

Page 11

Best Practice: Use Clear Selections at any point during your research session to reset the system and return to the main menu of the tab you are working on. This allows you to start over with one click from anywhere at anytime.

Page 26

Best Practice: Use Headings at the top of the document or menu to navigate to previous menu levels instead of the Back button in your browser. It also indicates what topic or area of law you are reviewing. When browsing this allows you to make selections under one section and move back to a previous level and make additional choices.

Page 12


Appendix B – Internet Content Description Page 30

Appendix B – Internet Content Description Federal Tab – CCH Internet Contents

(subject to CCH Library subscriptions) CURRENT FEATURES AND JOURNALS Federal Tax Day Daily updates of developing federal income taxes, estate and gift taxes, excise tax issues, trends and legislation. Tax

Day provides direct links to the full text of federal tax source documents.

CCH Federal Tax Weekly – Current Issue All the prior week's significant federal tax developments are digested for easy review, incorporating paragraph

references to the full text development in the electronic service. Includes commentary and analysis and other

features that summarize and comment on new federal tax developments.

CCH Federal Tax Weekly – Archive

TAXES – The Tax Magazine Monthly professional tax journal, written by top tax experts, provides thorough, accurate, and insightful analysis of

current tax issues, trends, and legislative developments. Covers hot topics in legal, accounting, and economic

aspects of federal and state tax.

Tax Shelter Alert Covers all aspects of what is happening with tax shelters and innovative tax planning structures, transactions, and

strategies. Includes the latest news from the IRS, advise of who is winning and losing in battles with the IRS, expert

opinions, real world answers, tips and tactics, and Sarbanes Oxley and how this monumental legislation affects you.

Tax Treaties Report Letters Newsletters regarding the most recent information on Tax Treaties which include hotlinks to Primary Source Materials.

Journal of Retirement Planning A professional journal dedicated entirely to the complex issues surrounding retirement planning.

Journal of Tax Practice and Procedure This Journal is devoted entirely to the complex area of tax practice and procedure. Offers practical, timely analysis of

current issues and trends in the representation of taxpayers before the IRS, from initial contact through litigation.



Journal of Taxation of Corporate Transactions Covers critical developments in the corporate tax area from the perspective of the transactional practitioner. The

Journal focuses on the relevance of these developments to practical strategies and planning opportunities for

professionals and in-house tax practitioners.

Journal of Taxation of Financial Products The Journal is devoted exclusively to the analysis of the tax ramifications of financial products. It includes complete

tax coverage, along with cutting-edge strategies and industry-specific insights into regulatory developments, state and

local tax, and international tax issues.

Journal of Practical Estate Planning Merges the technical and legal aspects of practical estate planning with discussions of the philosophical, emotional

and psychological factors that are crucial to the planning process. The Journal discusses valuable estate planning

strategies along with strategies to incorporate client-centered and value-based planning in an existing practice,

mixing philanthropic estate planning strategies with traditional approaches. Every issue offers practical advice from

experienced and renowned practitioners who offer guidance on how to meet your client's estate planning objectives

including tax efficiency, legacy planning, practice management and other crucial issues.

Tax Week Weekly newsletter that highlights trends and reports federal tax news.

ADVANCE RELEASE Documents Full text of a wide variety of late-breaking documents, such as cases and revenue rulings. Provides the latest

interpretations of federal and state tax laws.

Federal Excise Tax Report Letter Highlights current developments relating to excise tax.

Fed Estate/Gift Tax Report Letter Highlights current developments relating to federal estate, gift and generation-skipping tax laws.

TAX LEGISLATION CCH Legislation Newswire As bills move through Congress, highlights of bills that have passed the House, the Senate, or both chambers of

Congress, are monitored and posted along with the date associated with the latest action.



Bills Worth Watching Helps practitioners stay on top of the federal tax legislation that matters, without getting bogged down in those that

don’t. This is a annotated chart and it presents the status of key bills, a brief description of the major provisions and

links to the legislative language and committee report text.

CCH Tax Briefings When tax legislation passes, CCH Tax & Accounting immediately prepares a summary of the law and gauges it’s

impact on taxpayers.

Tax Relief and Reconciliation Acts of 2006: Law ^& Explanation

Law Explanation Analysis Book (1989-2006) CCH Tax & Accounting prepares a Law, Explanation and Analysis (LEA) book for every piece of significant tax

legislation. This publication contains detailed CCH Tax & Accounting explanations of the new law; reflects all Code

and non-Code amendments and reproduces the controlling committee reports.

Tax Bills and Reports: 110th Congress (2007-2008) All tax bills introduced in the current session of Congress. Makes it easy for Practitioners to consult recent legislation

more frequently than older legislation. It contains all the Congressional committee reports issued during the current

session.

Major Tax Acts and Reports (1986-2006) To research the “how’s” and “why’s” of a particular tax code change. This publication includes the actual text of all the

major tax acts, as well as accompanying committee report text for all tax acts since the 1986 Tax Reform Act. This

date provides the “Congressional intent” of a provision in its various states before enactment.

JCT Blue Books The Joint Committee on Taxation (JCT) will publish an explanation (called the "Blue Book") for sessions of Congress

that pass significant legislation. Sometimes the Blue Books provide an explanation of an individual bill--typically for a

very major bill, or as a summary of all tax legislation passed in a Congressional session. This is done because the

Congressional committee reports issued as the bill progresses through Congress may differ significantly from the final

bill as enacted or the final provisions may "cobble together" pieces from several versions. The JCT prepares its

explanation of the final tax legislation so that practitioners can have a single document that explains the provisions

and what the Joint Committee intended in drafting the provisions. [Note: The CCH editorial staff pulls together the

"controlling committee reports" so that the Committee Reports reproduced in the Law, Explanation and Analysis

books and in the Standard Federal Tax Reporter contain the summary of the provisions that were enacted.] The JCT

Blue Books are a critical aid to research and CCH has them back to 1976, readily available under the JCT Blue

Books heading.



CRS Reports and Other Studies (2003-2007) Congressional Research Service documents that provide valuable background and insights into the tax law are

collected in this publication. Again, the most recent documents are housed in a separate publication to make them

easier to access.

Historical Legislative Documents (2003-2006) Includes Bills worth watching for 2003-2004 and also includes Tax Bills and reports for the 108th Congress 2003-2004

Historical Legislative Documents (1954-2002) CCH has all the documents that a serious tax researcher needs. This publication contains comprehensive legislative

documents (Committee Reports for enacted and pending legislation, tax bill introductions, Joint Committee on

Taxation documents (other than Blue Books); proposed legislation, bill floor debate, public laws, and miscellaneous

legislative documents back to 1954.

CCH EXPLANATIONS AND ANALYSIS CCH Tax Research Consultant Written by more than 250 leading tax practitioners, the CCH Tax Research Consultant is arranged by topic and offers

a practical, real-world focus on income, estate and gift tax laws, and important issues faced every day. Practical

examples, sample calculations, comments, planning notes and interactive research aids are provided by an

outstanding group of practitioner-authors to show how critical tax principles apply. Includes links to primary source

materials. Standard Federal Income Tax Reporter (also see listing of this reporter with Explanations Only) Arranged by code section, the reporter is the cornerstone of federal income tax research since 1913 and provides the

most comprehensive and current federal income tax authority in the industry. CCH Explanations cut through

technicalities to provide a clear, complete picture of the law. Annotations of cases and IRS rulings provide further

insight. Fed Estate/Gift Tax Reporter This reliable reference guide contains the full-text of the Internal Revenue Code and IRS regulations on federal

estate, gift, and generation-skipping taxes, allowing informed, accurate decisions.

Fed Excise Tax Reporter This convenient desktop reference offers complete, timely coverage of federal excise taxes, with monthly reports of

the latest developments and tax law changes. Presented in Code Section order with related committee reports,

followed by final, temporary, and proposed regulations, as well as CCH Explanations.



Tax Treaties Reporter This authoritative reporter reproduces the full text of U.S. bilateral income, estate and gift tax treaties, exchange of information, totalization (social security), shipping/aircraft tax treaties, protocols, and other related documents on taxation agreements. Arranged alphabetically by country. 2007 U.S. Master Tax Guide Quick answer handbook in electronic format, provides baseline answers for all income, estate and gift tax questions.

Includes hot links to the Standard Federal Tax Reporter for further research, full-text and primary documents, if

needed.

CCH Federal Tax Guide Concise source explains federal income, estate and gift, payroll, and selected excise taxes. This guide clearly

defines the rules relating to tax issues and provides tax saving tips and practical examples. References to the Code,

regulations, court decisions and IRS rulings.

Tax Angles—Special Taxpayers Pulls together the complex and scattered provisions affecting taxpayers in a number of classifications. Provides

numerous examples, planning notes, compliance tips and cautions to help illustrate key concepts, and each tax topic

is thoroughly cited to the appropriate underlying authority.

Practice Before IRS & Courts Offers coverage of rules regulating representation of clients before the IRS and the courts.

CCH’s Tax Planning Guide Provides planning guidance in income, estate and gift tax matters. Tax Practice Guides Comprehensive guidance for handling controversies with the IRS.

State Tax Rates/Summaries Includes income and deductions, federal tie-in, allocation and apportionment, rates and credits, returns and payment,

all state tax information charts, multistate tax agreements

Payroll Tax Rates/Summaries Includes FICA taxation and reporting, FUTA, withholding tables

Employee Benefits Analysis Includes age and sex discrimination, executive compensation stocks, cost containment-wellness programs, health

delivery systems, child care, education, legal services



FEDERAL TAX TREATIES Federal Income Taxation of Inventories by Leslie J. Schneider The federal income taxation of inventories has long been a complex area involving the interaction of the separate

disciplines of law, taxes, financial accounting and managerial accounting. This book is intended to fill the void in this

area and to provide a practical research tool.

Federal Income Taxation of Corporations Filing Consolidated Returns Analysis of consolidated return issues

PRIMARY SOURCES Internal Revenue Code Full text of the current IRC, including CCH Code-amendment notes to allow tracking of changes over time.

Federal Tax Regulations Full, official text of the Treasury Department interpretations of the IRC, including final, temporary and proposed

regulations.

Cases Includes all United States Tax Court decisions back to 1913, consisting of federal court decisions (U.S. District

Courts, U.S. Courts of Appeals and U.S. Supreme court) in the federal tax area. Includes all Tax Court Regular and

Memorandum decisions back to 1942, and all decisions of the Board of Tax Appeals (the Tax Court’s predecessor)

back to its inception in 1924.

Last 1954 Code Last 1939 Code Letter Rulings & IRS Positions (including TAMs and FSAs) Rulings & Other Docs Full text of federal administrative rulings and documents, including Revenue Rulings, Revenue Procedures, Treasury

Decisions, IRS Announcements and more. (1954-present)

1939-1CB Committee Reports Committee Reports on ACT 1913, 1914, and Revenue Act of 1916 to 1938 Inclusive

Committee Reports on various Acts containing Amendments to Revenue Acts



Internal Revenue Manual Official text of the IRS publication, including procedural information on examination principals and audits of specific

tax issues. Also covers administration, collection, taxpayer service, employee plans and exempt organizations,

appeals criminal investigation, inspection and penalties.

IRS Publications Narrative insight and guidance from the viewpoint of the IRS - as stated in over 150 Publications.

IRS Penalties Handbook PRACTICE AIDS Interactive Research Aids This innovative suite of interactive web applications covers a broad range of topics and helps you reach tax research conclusions quickly. Topic Navigator The Topic Navigator gathers CCH content into a topically-organized map. You can use this map to locate particular

topics of interest and then link directly to resources available on Tax Research NetWork for that topic.

CCH Client Letter Toolkit The Toolkit contains a wide variety of sample letters to print and send to taxpayers. Sample letters regarding issues

such as pensions, audits, divorce, charitable giving, etc. are included. CCH Depreciation Toolkit Interactive Toolkit allows assembly and printing of a customized depreciation schedule.

Tax Rates and Tables All the critical tax rates and amounts in one convenient location.

Tax Tables, Charts & Checklists Job Creation and Worker Assistance Act of 2002 (P.L. 107-147) has many important provisions affecting both

businesses and individuals.

Tax Calendar This customizable tax calendar reflects significant federal tax dates occurring 2005, 2006 or 2007

Election and Compliance Toolkit This interactive tool guides in creating over 760 elections, with links to relevant authority.



Depreciation Guide Depreciation rules regarding a variety of situations

U.S. Master GAAP Guide Offers solutions to many complex accounting and disclosure problems by providing technical analysis, new insights,

and practical explanations of accounting principles.

IRS Actuarial Factors Instantly finds or calculates the exact actuarial factor needed.

Federal Sales Tax Deduction Toolkit time-saving add-on look-up tool and enables users to:

• Instantly look up applicable local sales tax rates and do all the calculations — customized for each client —

in a flash.

• Locate the local rates and does the computations for the taxpayer, simply by inputting the taxpayer’s zip

code of residence.

• Look up multiple rates for multiple tax jurisdictions — plus computations are done instantly.

• Easily determine if the sales tax deduction will be the best choice for the taxpayer.

• Link directly to explanatory discussions of the new tax deduction in the CCH Tax Research Consultant and

the CCH Standard Federal Tax Reporter.

Business Calculators Loan Amortization, Savings Bond, Per Diem Rates, Mortgage Comparison, Auto Lease/ Buy

Tax Preparation Calculators Rate/Phase-Out, Federal Withholding (Form W-4), Employee Auto Inclusion, IRA Comparison

FEDERAL TAX ARCHIVES Complete text of the Standard Federal Income Tax Reporter as it existed at the end of each year from 1986 through

last year, with complete text of the Internal Revenue Code at the end of each year from 1978 through 1985. Also

included is the last 1954 and 1939 Code.

TOPICAL INDEXES Publications arranged alphabetically by topic as in a print index.



STATE TAB - CCH INTERNET CONTENT (subject to CCH Library subscription)

SALES & USE TAX NEWS State Tax Day Daily updates of developing state taxes…issues, trends and legislation. Tax Day provides direct links to the full text

of state tax source documents. State Tax Day also includes a rolling 12-month archive of state news.

Cases and Rulings in the News (States A-M and N-Z) This provides full-text of a wide variety of late-breaking documents, such as cases and revenue rulings, and the latest

interpretations of federal and state tax laws.

Sales and Use Tax Alert This is a journalistic approach to gathering and reporting information relevant to coping with sales and use tax

compliance for multi-state organizations. Links to relevant full text source documents and expert analysis.

State Tax Review Notes changes in laws, pertinent court decisions, and administrative rulings and offers expert articles from the CCH

State Tax Advisory Board and contributing editors.

Property Tax Review This is a journalistic approach to gathering and reporting information relevant to coping with property tax compliance

for multi-state organizations. Links to relevant full text source documents and expert analysis.

PROPERTY TAX

Multistate Property Tax Smart Charts Covers general administrative provisions, specifics types of property, property tax filing deadlines and more.

Multistate Property Tax Legislative Developments Keep you up-to-date with any legislative developments by instantly finding any Tax Day stories regarding legislation

for a particular state in the current year. You can even link directly to the bill or law of the text! Simply select a tax

type and you’ll be provided with all legislative summaries for the present year. Results include:

• Year

• Jurisdiction

• Tax Type

• Tax Day Story headline

• Link to the text of the Tax Day story

• Link to the text of the bill or law



Multistate Property Tax Guide Contains detailed coverage of every state’s property tax law – including all applicable statutes, regulations, cases and

administrative rulings and releases. Comprehensive, in-depth explanations and practitioner-oriented analysis, as well

as Relate functionality.

Property Tax Concepts Interactive glossary focused exclusively on property tax phrases and issues including real and personal property.

Multistate Property Tax Assessor Finder Provides contact information and websites (where applicable) for state AND county property tax assessors in all

states plus the District of Columbia all in one place.

Multistate Personal Property Tax Depreciation Tables Provides easy access to valuation guidelines and depreciation schedules and applies to jurisdictions that impose

personal property tax and for specific industries (when applicable). Also provides links to personal property tax

assessment manuals, depreciation or percent good tables and related documents.

SALES & USE TAX SMART CHARTS & LOOKUPS

Multistate Sales Tax Smart Charts The Multistate Sales Tax Smart Charts provide state information on a variety of sales and use tax topics for all 45

states that impose sales or transaction taxes, plus the District of Columbia.

Multistate Sales Tax Legislative Developments Keep you up-to-date with any legislative developments by instantly finding any Tax Day stories regarding legislation

for a particular state in the current year. You can even link directly to the bill or law of the text! Simply select a tax

type and you’ll be provided with all legislative summaries for the present year. Results include:

• Year

• Jurisdiction

• Tax Type

• Tax Day Story headlines

• Link to the text of the Tax Day story

• Link to the text of the bill or law

Healy & Schadewald’s Annual Revenue Department Surveys, (Sales Tax) Smart Charts The Sales Tax Survey Smart Charts provide state survey information on a variety of sales and use tax topics for all 45

states that impose sales or transaction taxes, plus the District of Columbia.



SST State Taxability Matrices Smart Charts The SST State Taxability Matrices Smart Charts provide taxability information based on the Taxability Matrices

published by the state tax departments pursuant to the Streamlined Sales and Use Tax Agreement.

SST Compliance Smart Charts The SST State Compliance Smart Charts provide state sales and use tax compliance information based on the

Certificates of Compliance submitted by the state tax departments pursuant to the Streamlined Sales and Use Tax

Agreement.

Yetter’s Drop Shipments Survey Smart Charts The Drop Shipment Survey Smart Charts provide state survey information on drop shipments for all 45 states that

impose sales or transaction taxes, plus the District of Columbia.

ZipSales Lookup CCH ZIPsales Lookup helps you quickly find state, county, and local sales and use tax rates. It is updated monthly

and provides both the current rates and prior rates.

Sales & Use Tax Answers This guide provides the key reference for your sales and use tax questions for those 45 states and the District of

Columbia that impose a sales tax on the retail sale of intangible personal property and selected services.

Tax Calendar Easily customizable calendars of federal and state tax due dates based on the tax types and jurisdictions you specify.

The calendar displays due dates, along with filing instructions in an easy-to-read format.

Unclaimed Property Smart Charts This smart chart covers a full range of Unclaimed Property topics, including dormancy periods, reporting

requirements, forms and state contacts. The smart chart also provides answers and authority, linked back to the

Multistate Sales Tax Guide, in multi-jurisdictional, customizable and matrices.

SALES & USE TAX RESEARCH

Multistate Sales Tax Guide This publication leads you through all aspects of the sales and use tax levied by U.S. states, plus the District of

Columbia.



Annual Revenue Department Surveys, (Sales Tax) by J.C. Healy and M.S. Schadewald This publication guides the user through sales tax questions, providing quick access to each state’s statement of its

position on key issues in sales and use taxation. It includes a variety of easy-to-access charts that summarize each

state’s answers to key issues in sales and use taxation from the top state officials who interpret and apply the rules.

Understanding & Managing Sales & Use Tax by Robert C. Fields Helps businesses cope with challenging sales and use tax issues by providing a wealth of illustrative examples,

discussions, charts, diagrams, cases and practical methods for sales and use tax management. This guide is

arranged in a two-part format: Concepts of Sales and Use Tax and Management of the Sales and Use Tax Function.

Sales & Use Tax Nexus; Practical Insights & Strategies by Maryann Gall Examines the specific actions, legal issues and players that surround the determination of sales and use tax nexus –

what constitutes a sufficient connection between out-of-state vendor and state to trigger tax collection responsibility.

It covers the current state of sales and use tax nexus through the discussion of the tension between preexisting tax

laws, regulations and rulings, and more recent innovative business models.

Drop Shipments: Taxation, Compliance and Planning by Diane L. Yetter This is a survey-based research product demystifying the complicated issue of drop shipments by offering the states’

official positions on drop shipment taxability. Discusses this issue in detail, and includes the states’ specific answers

to the survey questions.

Unclaimed Property: Laws, Compliance & enforcement by A.L. Andreoli & J.B. Spotswood This is a comprehensive treatise on all aspects of Unclaimed Property law, with an emphasis on compliance and

enforcement issues. Also includes full text of uniform unclaimed property acts, author summaries of relevant cases

and practice tools designed to assist the user with reporting and compliance.

Special Focus: Streamlined Sales Tax Project by J.C. Healy The Streamlined Sales Tax Project (SSTP) represents the most comprehensive attempt at broad-based reform of the

sales tax system in all the states since sales taxes were first enacted in the 1930s. This publication will guide you

through the SST Project with easy interpretation.

Understanding the Streamlined Sales Tax Project The Understanding the Streamlined Sales Tax Project publication contains CCH Explanations.

Construction Industry: Sales & Use Taxation Issues by Daniel M. Davis

This MultiState Construction Industry Publication will detail the basic sales & use tax concepts, exemptions from tax,

which contract related services are taxable, and anything dealing with contractor issues.



Telecommunications Taxation: COST 2004 State Study and Report This is the actual study and report from the Council On State Taxation whose objective is to preserve and promote

the equitable and nondiscriminatory state and local taxation of multi-jurisdictional business entities.

SALES & USE TAX AUDITS

Multistate Guide to Sales & Use Tax Audits by Daniel M. Davis This guide provides state-specific material for preparing for and handling an audit in all states that impose sales and

use taxes. Readers will gain an increased understanding of why their businesses or clients were selected for audit,

how their audits will proceed, what the audit staff will be looking for and how assessments are developed.

Surviving a Sales & Use Tax Audit by John C. Healy This easy-to-understand resource examines the many factors that affect the outcome of a sales and use tax audit.

Also includes a discussion of the important considerations that can help the taxpayer actively achieve a successful

audit outcome.

Statistical Sampling in Sales & Use Tax Audits by Will Yancey Examines the objectives for sampling and how sampling fits in to the fundamental steps of tax auditing. Describes

and defines the important concepts and methods, using real-world experience and know-how with special “Cautions”

and “Planning Notes” to help you absorb key points. Also includes citations to legal authority, state-by-state

administrative guidance, extensive references to sampling publications and software, along with samples and

illustrative exhibits.

PRACTICE AIDS Sales & Use Tax Forms & Instructions

This area includes all Sales & Use Tax forms and instructions for states and some localities. Forms are in Adobe

format.

Sales & Use Tax Exemption Certificates

This includes Exemption Certificates forms for states. Forms are in Adobe format.

This Week’s Legislative Activity

StateNet™ can be used to stay apprised of proposed and enacted legislative activity.

Current Year’s Final & Pending Legislation (A-M & N-Z)

Follows law in StateNet™.

Prior Years’ Final & Pending Legislation (A-M & N-Z)

Follows law in StateNet™.



Regulatory Activity Follows state regulatory developments.

TAX LAW and REGULATION ARCHIVE This includes access to each state's statutes and Regulations, 2001 to 2004.


Appendix C – CCH@Hand Page 44

Appendix C – CCH@Hand CCH@Hand icons and the CCH@Hand Browser toolbar all allow you to log in to the CCH Tax Research NetWork automatically, without having to enter a User ID and password. To download and install CCH@Hand go to: http://athand.cch.com CCH@Hand Desktop The CCH@Hand Desktop lets you search CCH, the Web (with Google™), and files on your computer (with Google™ Desktop) from a handy desktop tool that’s easy to use. You can also search for CCH documents by citation, run searches against your index content, and view and manage your daily Tracker News and your Research Folders from the CCH@Hand Desktop. CCH@Hand Office 2003 Tools The CCH@Hand Search Services for the Research Task Pane let you search for, view, and manage documents right from your Microsoft Office 2003 applications. CCH@Hand Smart Tags automatically recognize citations in your documents and provide you with options for working with the citations. You can link citations to actual documents on CCH Tax Research NetWork, view related documents, and even insert an excerpt or the full text of a cited document right into your current work. The CCH@Hand Toolbar for Microsoft Word gives you quick access to the Research Task Pane, lets you quickly link or unlink all citations in a document. CCH@Hand Browser Toolbar A handy toolbar for Microsoft Internet Explorer lets you search CCH Tax Research NetWork, view news, manage your documents, and perform other research tasks from anywhere on the Web. CCH@Hand Desktop Tools Icons on your desktop, system tray, and Quick Launch toolbar allow for quick and easy access to the CCH@Hand Desktop and CCH Tax Research NetWork.


Appendix D – ProSystem fx Page 45

Appendix D – ProSystem fx Establishing a link between the CCH Tax Research NetWork and CCH ProSystem fx provides quick and easy access to research from within tax compliance with a click of the mouse. Start by having the system administrator configure CCH ProSystem fx to provide this link.

To establish the link, open the Office Manager module; then select Configure, Research; then

1.

2. 3.



Linking CCH Tax Research NetWork and CCH ProSystem fx When the system administrator has completed these steps, the system is ready for each user to configure his/her respective workstation. To configure your workstation, open CCH ProSystem fx and make these adjustments:

1. Selection Options, then Interface Options.

2. Choose Research.

3. Click the CCH Tax Research NetWork button and enter your login User ID and

Password. Click OK.



Linking CCH ProSystem fx and CCH Tax Research NetWork After these steps have been completed, you are ready to link from compliance to research with the click of your mouse. To make this function easier, add the CCH Research icon to the CCH ProSystem fx toolbar. Then simply click on the icon.

To add the icon, choose (1) Options, (2) Customize Toolbar, (3) locate the Research icon, (4) highlight it, and then (5) click on the Add button. To link from compliance to research, place your cursor on the cell or box in either Interview or Government View and click on the CCH Research icon on the toolbar. This will open the CCH Tax Research NetWork and take you to the area where this subject is discussed in the U.S. Master Tax Guide. Once you have accessed research, you are in the CCH Tax Research NetWork and can research in any library or publication. Another useful feature is the ability to copy a research answer from CCH Tax Research NetWork to CCH ProSystem fx, and then paste the research into the tax return for a record.


Appendix E – Support Page Page 48

Appendix E – Support Page

CCH offers many resources to help you work most effectively with your Tax Research Network (TRN) product. Simply click the Training & Support tab to find out what is available:

CCH Customer Support: Use this section to contact CCH Customer support. Links are provided to the Customer Support Web site and a contact via email. Phone numbers are also provided if you wish to call CCH directly.

Tax Research NetWork Training: Sign up for TRN training classes.