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Tax Practicum 2008     

 

 Lawrence D. MacLachlan
Director of Research and Instruction Services

Topic: General Searching Web Sites, Tax Specific Web Sites and Electronic Resources

Start with the UMKC School of Law http://www.law.umkc.edu/ 

Go to the Law Library http://www1.law.umkc.edu/Library/ 
          Note: Library publications; tax related

Under Library Information note links to the MERLIN Catalog at http://laurel.lso.missouri.edu/ 
          sample search all MERLIN key words executive compensation #10 ILL example
          About the Library http://www1.law.umkc.edu/Library/aboutus.htm ,
          Library Hours http://www1.law.umkc.edu/Library/HOURS.HTM and
          Inter Library Loan http://www1.law.umkc.edu/library/umkc_ill.html 

Under Student Information note Bar Exam information at
          http://www1.law.umkc.edu/academic/barexam.htm 
          Law School Calendar at http://www1.law.umkc.edu/academic/calendar/index1.htm 

Lexis - Areas of Law – Tax – Also Transactional Advisor
          See Also     Research Tasks – Tax Analysts Tax Notes, Tax Notes Pending Legislation
                    Other Tax Topics – 26 USC; Administrative Materials, Treatises
          Cheryl Clark contact information for further training: cheryl.clark@lexis-nexis.com 

Westlaw – Tabs - Directory – Topical – Tax
          See     Cases and IRS releases; RIA incl. ToC ; WGL treatises
          Marie Robb contact information for further training: marie.robb@thomsonreuters.com 

Westlaw Legislative History tab flow chart

Law Library – Subscription Databases: CCH, Congressional, RIA

Go to the Research Bookmarks at http://www1.law.umkc.edu/Library/bookmarks.htm 
          and briefly review the structure starting with Federal Government, then Federal Legislative,
          Judicial and Administrative material. States, then Missouri and Kansas, Foreign and International,
          Secondary sources and Miscellaneous

Law specific sites include Cornell Legal Information Institute at
          http://www.law.cornell.edu/index.html (Law About....taxation – see e.g. Estate Tax)

Federal Legislation: THOMAS – Library of Congress http://thomas.loc.gov/ 

Main page: current congress; bill text / sponsor

Left Panel: Bills, resolutions: 1989 –
                Congressional Record: 1989 –
                Committee Reports: 1995 –
                Government resources, especially committee web pages;
                H. Ed. & Labor; H. Ways & Means hearings, testimony, links etc.

Search 110th Bill Text - equity in contracting - include variants, all bills, both H. and Sen.,
           only those “with floor action”

Results: organized by words in same order or near each other ;
          #2,3,8,9,10 all varients of same bill – review #2

Bill Summary & Status H.R. 3867
          Note: H. Rpt. 110 – 400: Commitee on Small Business; Purpose; Background; Section
                   by Section; Hearings 3/21/07; 9/19/07; 10/04/07
                   Sometime the “All Information Except Text” will include hearings but not always

To Committee page: Note: No hearings link – Review Minority Site – Hearings – YouTube

Back to the Library – Research Bookmarks and Folder #9 : Executive and Federal Agencies at
          http://www.loc.gov/rr/news/fedgov.html 

The index is the third item, scroll to the Department of the Treasury at: http://www.ustreas.gov/ 

Note the Press Room link to subscribe to an e-mail subscription service for news and current
          events from the Treasury

Note the link to Treasury Offices and Bureaus. Go to Offices: http://www.ustreas.gov/offices/ 

Office of Domestic Finance at http://www.ustreas.gov/offices/domestic-finance/ 
          Includes Key Initiatives and note links including Resources

Office of Economic Policy at: http://www.ustreas.gov/offices/economic-policy/index.html 
          Note Economic Policy Research Paper Series at
          http://www.ustreas.gov/offices/economic-policy/papers/index.html  as well as Testimony
          and Reports at http://www.ustreas.gov/offices/economic-policy/speeches_testimony_refund.html 

Office of Tax Policy at: http://www.ustreas.gov/offices/tax-policy/ . Note RESOURCE links to:
          US Congress Joint Committee on Taxation at : http://www.house.gov/jct/ 
          US House Committee on Ways and Means at : http://waysandmeans.house.gov/ 
          US Senate Committee on Finance at : http://finance.senate.gov/ 
          Office of Management and Budget at: http://www.whitehouse.gov/omb/ 
                    The Legislative Information link within the OMB site contains Statements of thee
                    Administration’s Policy on Appropriations Bills at:
                    http://www.whitehouse.gov/omb/legislative/sap/index.html 
                    Testimony at : http://www.whitehouse.gov/omb/legislative/testimony/index.html
                    And Reports to Congress at: http://www.whitehouse.gov/omb/legislative/index.html 

Back to the Treasury Main Page at: http://www.ustreas.gov/  then to Bureaus at:
          http://www.ustreas.gov/bureaus/index.html  and to the IRS at http://www.irs.gov/

Review Content of the IRS website include Keyword search option.

Under Businesses at http://www.irs.gov/businesses/index.html  note topics including:
          Coordinated Issue Papers: http://www.irs.gov/businesses/article/0,,id=96445,00.html 
          Tax Code & Regulations : http://www.irs.gov/individuals/article/0,,id=98137,00.html 

Under Tax Professionals at: http://www.irs.ustreas.gov/taxpros/index.html note Topics & Resources
          in left frame which includes Basic Tools/Reference Materials (IRS Manual);
          Code, Regs & Guidances; and under IRS Resources: Forms and Publications

Forms and Pubs include:
          Forms and Instructions: http://www.irs.ustreas.gov/formspubs/lists/0,,id=97817,00.html 
          Publications and Notices: http://www.irs.ustreas.gov/formspubs/lists/0,,id=97819,00.html 
          Forms and Pubs by date: http://www.irs.ustreas.gov/formspubs/lists/0,,id=97802,00.html 
          Forms and Pubs by number: http://www.irs.ustreas.gov/formspubs/lists/0,,id=97796,00.html 
          Fill-In forms: http://www.irs.ustreas.gov/formspubs/lists/0,,id=97401,00.html 

Back to the Law School Research Bookmarks folder #12 Missouri is the State of Missouri
          website at: http://www.mo.gov/ 

Under Govt. Offices is: Legislative Branch General Assembly
          http://www.moga.mo.gov/ which links to the Revised Statutes of Missouri at:
          http://www.moga.mo.gov/statutesearch/ of which Title X addresses Taxation and
          Revenue at: http://www.moga.mo.gov/STATUTES/STATUTES.HTM#T10 

Under the Executive Departments dropbox are links to state agencies including the Department
          of Revenue at: http://dor.mo.gov/ which has tax material at http://dor.mo.gov/tax/ :
          Tax Forms: http://dor.mo.gov/tax/forms/ 
          Personal Tax: http://dor.mo.gov/tax/personal/ 
          Business Tax: http://dor.mo.gov/tax/business/forms/ 
          Tax Professionals which includes fill-in forms: http://dor.mo.gov/tax/pros/ 
          Electronic Filing: http://dor.mo.gov/tax/electronic/ 

Other business organization and tax related forms may be found at the website of the Missouri
           Secretary of State at: http://www.sos.mo.gov/ 

Under the link for Business: General Services & Filing – Downloadable Forms
          http://www.sos.mo.gov/business/corporations/forms.asp