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Intelliconnect is the database for searching CCH tax research content.
Covers federal, state, and international tax law, financial and estate trusts and other topical areas.
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Revenue Ruling (Rev Rul 67-99)
Revenue Proceeding (Rev Proc 86-48)
Tax Court Memorandum (78 TCM 114)
Legal Material
Often references or footnotes in a book or in the Tax Management Portfolios will cite either laws or court cases. You could find out more about a cited law or tax case in a variety of sources:
Full-text newspapers, business information, and legal publications, including current news, company profiles, industry information, and federal and state laws and legislation. Formerly called LexisNexis Academic.
ProQuest Congressional is a comprehensive database that searches across current and historical documents of the United States Congress, many of which are included in full text. It includes the U.S. Serial Set (the published working papers of Congress), Congressional Hearings, the Congressional Record (through 1997) and hundreds of thousands of House and Senate reports, State of the Union messages, Congressional journals, hearings, high-resolution maps, and more.
Access has recently been expanded to include ProQuest Congressional Hearings Digital Collection Historical Archive Parts B and C (1980-2010), ProQuest Congressional Record Permanent Digital Collection, and ProQuest U.S. Serial Set 2 Parts G, H, and I.
Foreign Tax Resources
The World Bank's Doing Business in... series reviews the degree of compliance with tax laws as an indicator of the ease of doing business in individual countries but not at sufficient details for accounting purposes.