Results tagged “tax” from Pierce Law Library

The CCH Tax Research Network is a robust online product.  If you plan to go into a field that with tax law implications, it pays to learn how to use this resource.  A two-page Quick Reference Guide describes the interface.  CCH also offers this online demo.

Sometimes the fastest way to get to something is to ask someone who knows (like a librarian).  You can also call the CCH Research Specialists at 800-344-3734.

http://0-tax.cchgroup.com.cardcatalog.piercelaw.edu/ipnetwork

Knowing where to find information quickly is a benefit to a law firm and their clients.  If you were asked which state taxes cigarettes at the highest rate, could you find that information in, say, 30 seconds or less from a reliable source?  You could if you knew that the information is compiled by CCH and is on their Internet Tax Research Network.  See if you can find it.

Email your answer to me.  (HINT: The answer is not Massachusetts.) 

The CCH Internet Tax Research Network offers specialized coverage of the income and estate tax treaties which the United States has made with foreign countries for the alleviation of double taxation and the prevention of fiscal evasion. The purpose of this publication is to consolidate the existing treaties, all regulations as they are issued, decisions of courts and rulings.

After you provide your email address and the page opens, click on the "International Tax" tab.  Under "Tax Treaties and Analysis" is a link to the U.S. Tax Treaties Reporter.  From there you can access the following:

• Tax Treaties Report Letters - a monthly report of new developments
  
• Tax Treaties Compilations
  
• Tax Treaties Reporter

The main contents consist of the texts --arranged alphabetically by country-- of the income and estate tax treaties that have been released, along with exchange-of-information agreements, Caribbean Basin agreements, Social Security and shipping and aircraft agreements. The texts are followed by the United States regulations relating to the treaty articles and to withholding under the income tax treaties, reports of the Department of State, the Senate Foreign Relations Committee, and the Treasury Department, as well as administrative rulings and court decisions pertinent to the treaties.

http://0-tax.cchgroup.com.cardcatalog.piercelaw.edu/primesrc/bin/highwire.dll