Then expand entries as needed to locate ‘kiddie tax’
Patron Query: Are there tax advantages or disadvantages of parents giving their children, who are under 14, cash gifts? Alternate, perhaps easier, index search.
Choose ‘List of, Estates, Gifts and Trusts Portfolios’
Scan the portfolio titles
Choose ‘Gifts, Gifts to Minors (846) and Table of Contents’
‘Table of Contents’ is displayed, ‘kiddie tax’ is an entry under II. B
How does searching the electronic portfolios compare to the print resource?
The electronic and print resources are the same.
Patron Query: Our professor asked us to research the tax advantages of grandparents creating a trust to pay for their grandchildren’s education. Where should I start?
From the initial directory choose ‘Estates, Gifts and Trusts Portfolios’
Portfolio is displayed
Choose ‘Search, Word Search’
Word search template
Search ‘education trust grandchild’
Search returns 8 hits, choose ‘View TOC’
Choose relevant entry, here ‘Gifts’
Continue expanding each choice until a relevant entry appears
Choose ‘Gifts, Gifts to Minors, Detailed Analysis’
View results, scan and read ‘Factors Encouraging Gifts to Minors’
Use ‘Hits’ links to navigate
Notice that ‘hits’ will link to each search term, here the hit is ‘trust’
What is the ‘More’ link?
Here it is a link to secondary sources
Available secondary sources are listed under the global search option
To begin a research query in secondary sources choose the global search template
Results of ‘education trust grandchild’ include 4 hits in the ‘Estates, Gifts and Trust Journal
Patrons may choose to ‘View TOC’ results
Or choose ‘View doc’ results
If you choose view document, use the ‘next’ link to view subsequent documents
Display of the ‘next’ document
Patron Query: I have to look at the Estates, Gifts and Trusts Portfolios and read TAM 8748001 and the commentary that cites it. Where do I find it?
Choose ‘Estates, Gifts and Trusts Portfolios’
Choose ‘citation’ search
Citation search template is displayed
Enter the TAM number, 8748001, and search
Results are displayed, choose ‘View TOC’
Follow the link
Link to TAM 8748001
The Technical Advice Memorandum is displayed
Texas Wesleyan Law Library Contact Information Anna K. Teller Texas Wesleyan Law Library ateller@law.txwes.edu 817-212-3807