Deck 7: CCH Intelliconnect

Question 1

AnswerConnect has retained only one editorial source as a segregated database:

A)U.S. Master Tax Guide
B)Current IRS publications
C)Standard Federal Tax Reporter
D)Consultant topical organization

Answer 1

A

Question 2

The AnswerConnect search for which you must know the Code section, regulation, ruling, paragraph, or other source document is called the:

A)citator search
B)annotated search
C)keyword search
D)index search

Answer 2

B

Question 3

What is the starting point in approaching any tax research problem?

A)Form a conclusion.
B)Interpret editorial data.
C)Identify issues associated with the questions.
D)Access IntelliConnect.

Answer 3

C

Question 4

Publications which contain articles and news briefs that are designed tokeep readers up todate in specific or general areas of the tax law are called:

A)tax periodicals
B)tax treatises
C)the Worldwide Tax Daily
D)The Tax Adviser

Question 5

What is one of the advantages of using CCH AnswerConnect ?

A)AnswerConnect has tobe shut down every time it is not in use.
B)Researchers can start searching effectively with little training.
C)It allows opening up tothree searches simultaneously.
D)Searching is nothing like a typical browser search.

Question 6

If All Current Cases is clicked while on a case, the following will be presented:

A)only cases cited by the current case
B)cases that cite the same IRC section as the current case
C)only cases citing the current case in the last 3 years
D)only cases that cite the current case

Question 7

The paragraphs in which the editors of the court reporter summarize the court's holdings on each issue of a case and the CCH Citator does not reference are called the:

A)Lexcites
B)headnotes
C)footnotes
D)table of authorities

Question 8

AnswerConnect offers access toa bevy of primary source materials under which heading?

A)Key Numbers
B)Federal Tax Editorial Content
C)Primary sources are not segregated by source but are available.
D)Sources:  Primary Tax Law Area

Question 9

The precedential value of a case refers to:

A)whether it was appealed
B)the monetary value at stake in that case
C)the legal authority established by that case
D)all of these are correct

Question 10

The CCH Federal Tax Weekly is an example of what type of tax periodical?

A)a weekly newsletter
B)a professional and practitioner journal
C)a scholarly review
D)an annual proceeding

Question 11

The search in AnswerConnect that is very similar toperforming a search on the Internet is called the:

A)index search
B)citation search
C)keyword search
D)contents search

Question 12

Why dotax practitioners use a commercial tax service when most primary sources are available for free on the Internet?

A)Commercial tax services provide editorial explanations and expert analysis of primary tax law.
B)Practitioners are able toprovide faster, more accurate solutions toclients' tax problems.
C)Tax services facilitate more efficient, effective, and comprehensive searches.
D)Commercial tax services organize tax law source materials intoa single database system.
E)All of these are correct.

Question 13

AnswerConnect , like most tax services, organizes information by:

A)the list of cases that are cited by the case of interest
B)full-text documents for legal citations
C)database
D)the manner  in which annotations and topics are integrated

Question 14

Editorial analyses that provide in-depth coverage of a particular tax area are called:

A)tax periodicals
B)tax treatises
C)citators
D)tax research

Question 15

A broad knowledge of tax law, a reasonable level of experience, and persistence are necessary for:

A)losing weight
B)looking at Google
C)researching the tax law
D)contracting tax law researchers

Question 16

AnswerConnect offers three ways tosearch for tax information: keyword search, topical search, and:

A)a one-to-four star system that indicates the extent towhich cited cases discuss the case of interest
B)headnotes that address only the tax issues in a case
C)case evaluation symbols such as warning flags toindicate how the later court has treated a cited case
D)annotated search

Question 17

A case making reference toanother case is called the:

A)cited case
B)citing case
C)precedent
D)local citation

Question 18

Which statement is CORRECT regarding commercial tax services?

A)They provide free access toall primary source tax materials.
B)They eliminate the need for reading primary tax law source materials.
C)They act as an index for and explanation of primary and secondary tax law source materials.
D)All of the these are correct.

Question 19

Which of the following statements is CORRECT regarding the CCH Citator?

A)The CCH Citator references the case in the U.S. Tax Cases Reporter.
B)Only selected cases that the editors have determined most affect a case's precedential value are included in the citator listing.
C)The CCH Citator uses a general rather than a specific location citation for citing cases.
D)All of these are correct.

Question 20

Which search is used in AnswerConnect tosearch TAXES: The Tax Magazine, The CCH Federal Tax Weekly, the CCH Tax Briefings, and other newsletters and periodicals?

A)index search
B)contents search
C)citation search
D)keyword search

Question 21

The CCH Citator provides parallel citations tomost other court reporters, including RIA's court reporter.

Question 22

Tax treatises and periodicals are:

A)controlling authority
B)secondary sources
C)primary sources
D)updated daily

Question 23

Treatises provide a compromise between comprehensive coverage of a  topic and the ability tolocate relevant information quickly.

Question 24

Topic search is one of AnswerConnect's primary ways of searching for information.

Question 25

Citators provide all information related toa case.

Question 26

A citator is a service that indexes cited cases, gives their full citations, and lists the citing cases and where each citing case can be found.

Question 27

Practitioners may use the author of a treatise or article as a research associate thereby:

A)using them as primary sources
B)waiting for the right article tobe found
C)learning how toresearch IntelliConnect
D)saving hours of research time

Question 28

In a citator, the highest level court toaddress the case is listed first, and the trial-level court is listed last.

Question 29

A typical AnswerConnect subscription will contain a minimum of two editorial sources of interest: U.S. Master Tax Guide and Standard Federal Tax Reporter.

Question 30

The major difference between tax treatises and periodicals or journals is that tax treatises:

A)are published less often
B)publish articles not likely tobe encountered in practice
C)provide more comprehensive coverage
D)are not written by prominent experts

Question 31

All commercial citators allow the researcher toretrieve entries by entering either the case name or case citation.

Question 32

Headnote numbers are the same in all of the various case reporters.

Question 33

A topic gives the same results as a citator .

Question 34

The CCH Citator lists journal articles published by WG&L.

Question 35

Charts that provide quick access totax rates, deduction limits, depreciation tables, and other frequently used tax information are available from AnswerConnect in the:

A)the Browser
B)Newswire
C)the TOOLS/SMARTCHARTS tab
D)Wordpress

Question 36

Performing a keyword search in AnswerConnect is equal toperforming a search on the Internet using a search engine.

Question 37

Tax journals and newsletters are generally not cited as authority in professional tax research.

Question 38

Tax treatises are editorial analyses that provide in-depth coverage of a particular tax area.

Question 39

Coverage of treatises by AnswerConnect is as comprehensive as would likely be found in a periodical or journal article.

Question 40

The case that is referred toin the opinion of another case is called the "precedent."

Question 41

What roles does a citator play in tax research?

Question 42

Select three different primary sources, one from each area of tax law (legislative, administrative, and judicial), and provide a specific example of a source that is available in AnswerConnect.

Question 43

Identify the different types of tax periodicals. Explain how tax periodicals are used in tax research and why they are valuable toa tax researcher.

Question 44

The  three primary ways tosearch in  AnswerConnect are as follows: (1)keyword, (2)topic,  and (3)  annotated . Briefly describe each one.

Question 45

Distinguish between the following terms: "cited case" and "citing case."