Accounting 451: Tax I

RIA Checkpoint covers the following topic areas, called Libraries:

• Federal Taxes
• State & Local Taxes
• International Taxes
• Estate Planning
• Pension & Benefits
• Payroll

When searching Checkpoint, you have a few options. One is to browse the resources by clicking the Table of Contents tab from gray bar along the top of the page. You will be able to see each topic area, or Library, included in Checkpoint. As you expand each Library, you will see the various resources available.

Another option is to hover over the Search tab located on the gray bar along the top of the page. 

You can then click on one of the topic areas (gray text) or click the specific search type you want under the topic area. If you click on one of the topic areas, such as "Federal," it will default to a keyword search. Enter your search terms then select as many or as few source materials as you would like the database to search.

Court Cases
To search for court cases, click "Find by Citation" from the Search options under Federal. After you are redirected to a new page, select "Cases" from the left-hand menu. Put at least one party's name into the first search box to search all federal court cases. 

IRC and IRS Regulations
To find specific IRC regulations, click "Find by Citation" from the Search options under Federal. After you are redirected to a new page, ensure that "Code & Regs" is selected from the left-hand menu. To find IRC regulations, use the first search box ("Current Code"). To find IRS/Treasury regulations, use the second search box ("Final, Temporary & Proposed Regulations").

Treasury/IRS Publications
To search the Internal Revenue Bulletin, Revenue Rulings, Revenue Procedures, or IRS publications, click "Find by Citation" from the Search options under Federal. After you are redirected to a new page, select "Rulings/IRB" from the left-hand menu. Enter the citation into the appropriate search box.

NOTE: If you do not have the citation for a document, you can always use the keyword search option and limit by publication using the Source Materials checkboxes.

RIA Checkpoint includes a tools that may be particularly helpful to you during your research. 

• Many documents have a hyperlinked table of contents, allowing you to jump directly to the portion of the document that interests you.
  
  
• If you highlight any portion of the text, you will automatically be given the option to Copy, Email, or Print the Selected Text. 
  
  
• Documents can be exported to the following file types: .html, .doc, .pdf, .rtf
  
  
• Some documents may contain "buttons" (for example, "FTC" and "New Law Analysis") that link to related documents. When you click on the buttons, links to the related documents will appear on the right. 
  
  
  
• Hover over the compass icon to determine where you are within a document.