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Published byCori Welch Modified over 7 years ago
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Then expand entries as needed to locate ‘kiddie tax’
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Patron Query: Are there tax advantages or disadvantages of parents giving their children, who are under 14, cash gifts? Alternate, perhaps easier, index search.
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Choose ‘List of, Estates, Gifts and Trusts Portfolios’
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Scan the portfolio titles
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Choose ‘Gifts, Gifts to Minors (846) and Table of Contents’
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‘Table of Contents’ is displayed, ‘kiddie tax’ is an entry under II. B
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How does searching the electronic portfolios compare to the print resource?
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The electronic and print resources are the same.
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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?
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From the initial directory choose ‘Estates, Gifts and Trusts Portfolios’
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Portfolio is displayed
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Choose ‘Search, Word Search’
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Word search template
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Search ‘education trust grandchild’
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Search returns 8 hits, choose ‘View TOC’
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Choose relevant entry, here ‘Gifts’
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Continue expanding each choice until a relevant entry appears
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Choose ‘Gifts, Gifts to Minors, Detailed Analysis’
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View results, scan and read ‘Factors Encouraging Gifts to Minors’
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Use ‘Hits’ links to navigate
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Notice that ‘hits’ will link to each search term, here the hit is ‘trust’
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What is the ‘More’ link?
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Here it is a link to secondary sources
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Available secondary sources are listed under the global search option
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To begin a research query in secondary sources choose the global search template
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Results of ‘education trust grandchild’ include 4 hits in the ‘Estates, Gifts and Trust Journal
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Patrons may choose to ‘View TOC’ results
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Or choose ‘View doc’ results
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If you choose view document, use the ‘next’ link to view subsequent documents
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Display of the ‘next’ document
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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?
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Choose ‘Estates, Gifts and Trusts Portfolios’
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Choose ‘citation’ search
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Citation search template is displayed
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Enter the TAM number, 8748001, and search
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Results are displayed, choose ‘View TOC’
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Follow the link
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Link to TAM
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The Technical Advice Memorandum is displayed
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Texas Wesleyan Law Library
Contact Information Anna K. Teller Texas Wesleyan Law Library
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