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RIA Checkpoint

Tax Practice Area--Federal

Navigation path:

Library Services Home Page--

  • Below the MAVSCHOLAR search box, click on the yellow box "Databases A-Z."
    • Click on the letter "R."
      • Click on "RIA Checkpoint."
        • Located below the Thomson Reuters Checkpoint logo is a menu bar.  Position the cursor over "Search" to display a list of search options categorized by practice area.
          • Under the "Federal" practice area, click on "Keyword Search."

Editorial materials most frequently used include:

  • Federal Tax Coordinator Analysis (RIA)

One of the most commonly used resource that provides detailed and comprehensive analysis of all federal tax laws, regulations, relevant court cases, and IRS rulings and releases.  The expert analysis contained therein is supported by extensive and detailed citations to controlling authorities.  Thorough coverage of all federal income, estate, gift, excise, FICA, FUTA, and U.S. based international taxes is included.  Often providing easier solutions to tax questions, the editorial information is organized by subject.

  • United States Tax Reporter--Annotations and Explanations (RIA)

Containing much of the same information as the Federal Tax Coordinator, the information in this resource is organized by code section.  Although most find this type of organization difficult to use, the annotations generally provide a much more thorough reference to judicial decisions and IRS pronouncements than the Federal Tax Coordinator.

  • Warren, Gorham & Lamont Federal Tax Treatises (WG&L Treatises)

A tax treatise is a formal and systematic written discourse on a particular area of taxation that provides information in greater depth and detail than such resources as RIA and BNA.  Experienced tax professionals will often refer first to a treatise when researching a complex tax issue.  Two such treatises are:

  1. Federal Income Taxation of Corporations and Shareholders by Boris Bittker and James Eustice.  Often referred to as simply "Bittker and Eustice," the information in this resource consists of a detailed and thorough analysis of the federal tax law as it relates to C corporations.  However there is a limited amount of information on S corporations.  Guidance provided by this resource is cited in more than a dozen decisions by the U.S. Supreme Court, found in nearly five hundred opinions by the federal courts, and included in more than two hundred fifty IRS rulings.  Expert advise is provided on tax matters such as mergers and acquisitions, corporate divisions, consolidated returns, corporate reorganizations, and nearly every other tax issue encountered by corporations.
  2. Federal Taxation of Partnerships and Partners by Gary Huffman, James Whitmire, Robert Whitmire, William McKee, and William Nelson.  This publication was originally authored by McKee, Nelson, and Whitmire and is often referred to simply as "McKee."  Partnership taxation is an incredibly complicated area of federal tax law and this publication has been cited in more than seventy judicial decisions and more than forty IRS rulings.  In-depth explanations of the partnership tax rules, as well as sophisticated planning strategies are provided.  The information is organized in a transactional format that tracks the various stages of partnership activities through the partnership lifecycle.

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