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Then expand entries as needed to locate ‘kiddie tax’

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Presentation on theme: "Then expand entries as needed to locate ‘kiddie tax’"— Presentation transcript:

1 Then expand entries as needed to locate ‘kiddie tax’

2 Patron Query: Are there tax advantages or disadvantages of parents giving their children, who are under 14, cash gifts? Alternate, perhaps easier, index search.

3 Choose ‘List of, Estates, Gifts and Trusts Portfolios’

4 Scan the portfolio titles

5 Choose ‘Gifts, Gifts to Minors (846) and Table of Contents’

6 ‘Table of Contents’ is displayed, ‘kiddie tax’ is an entry under II. B

7 How does searching the electronic portfolios compare to the print resource?

8 The electronic and print resources are the same.

9 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?

10 From the initial directory choose ‘Estates, Gifts and Trusts Portfolios’

11 Portfolio is displayed

12 Choose ‘Search, Word Search’

13 Word search template

14 Search ‘education trust grandchild’

15 Search returns 8 hits, choose ‘View TOC’

16 Choose relevant entry, here ‘Gifts’

17 Continue expanding each choice until a relevant entry appears

18 Choose ‘Gifts, Gifts to Minors, Detailed Analysis’

19 View results, scan and read ‘Factors Encouraging Gifts to Minors’

20 Use ‘Hits’ links to navigate

21 Notice that ‘hits’ will link to each search term, here the hit is ‘trust’

22 What is the ‘More’ link?

23 Here it is a link to secondary sources

24 Available secondary sources are listed under the global search option

25 To begin a research query in secondary sources choose the global search template

26 Results of ‘education trust grandchild’ include 4 hits in the ‘Estates, Gifts and Trust Journal

27 Patrons may choose to ‘View TOC’ results

28 Or choose ‘View doc’ results

29 If you choose view document, use the ‘next’ link to view subsequent documents

30 Display of the ‘next’ document

31 Patron Query: I have to look at the Estates, Gifts and Trusts Portfolios and read TAM and the commentary that cites it. Where do I find it?

32 Choose ‘Estates, Gifts and Trusts Portfolios’

33 Choose ‘citation’ search

34 Citation search template is displayed

35 Enter the TAM number, 8748001, and search

36 Results are displayed, choose ‘View TOC’

37 Follow the link

38 Link to TAM

39 The Technical Advice Memorandum is displayed

40 Texas Wesleyan Law Library
Contact Information Anna K. Teller Texas Wesleyan Law Library


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