Click here for search tips.
Note: To search with a Code section, or with proximity, use (Advanced Search). A space between words is searched as “AND.”
Both (or all) the words appear in the document
Example: Treasury AND "anti-inversion" AND guidance [AND must be uppercase]
Search for alternate terms
Example: law OR legislation [OR must be uppercase]
Exact phrase
Example: "disguised sales"
Example: "profit and loss"
Wildcard / Root expander
Example: Culberts*n will retrieve Culbertson, Culbertsen, etc.
Example: audit* will retrieve all words beginning with "audit," including audits, auditor, and auditing
Example: legislative NOT history
Example: legislative –history [NOT must be uppercase]
Use fuzzy match to retrieve words with similar spelling
Example: Shepherd~ will retrieve Sheppard
Group terms together to build searches
Example: (Swiss OR Switzerland) AND bank* AND (record OR account)
Put the citation within quotes:
Or, use the TAX ANALYSTS CITATION field in Advanced Search.
Our publication names changed in 2019. Entering either the pre- or post-change title will allow retrieval of the document.
Advanced Search allows you to limit your search to certain fields:
* To search for, or retrieve, a federal primary source document, please use the search in (Tax Notes Research).
Minimize help
Sec. 7503 Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
