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. 301.6402-3 Special rules applicable to income tax.
