1. Federal Tax Law Research Strategies and Techniques Paul D. Callister, JD, MSLIS Director of the Leon E. Bloch Law Library & Associate Professor of Law UMKC School of Law

2. Thinking About Legal Research Problems Thinking About Legal Research Problems

3. The Problem

4. Solving Tax Problems

5. How do I...

6. 1.... find a sample limited liability company operating agreement in print? On Westlaw? On Westlaw

7. 2.... find a sample contract of sale for a restaurant business in print? On lexis? On Lexis

8. 3.... determine the minimum filing requirements for a small private placement offering in California? On Lexis On Westlaw

9. 4.... form a corporation in Nevada? Legal Information Institute--Listing by Jurisdiction wwwsecure.law.cornell.edu/states/listing.html LexisOne State Resource Locator LexisOne State Resource Locator www.lexisone.com/legalresearch/legalguide/states/states_reso urces_index.htm What kind of search?kind of search

10. 5.... find a sample Illinois revocable trust in print? On Lexis? On Westlaw? On the Web? On Lexis On Westlaw LexisOne Forms http://www.lexisone.com/ legalresearch/legalguide/ online_forms/forms_center _index.htm Findlaw Forms http://forms.lp. Findlaw Formshttp://forms.lp findlaw.com/

11. 6.... use looseleaf services like CCH Standard Federal Tax Reporter and BNA’s Tax Portfolios? Online? On Lexis On Westlaw On CCH On RIA

12. 7.... understand the “control group rules” under IRC § 1563? On CCH On RIA On Lexis

13. 8.... find out if there are tax consequences if a client sells a home within a year after moving there (as a result of a neighbor abusing his child)? On CCH On RIAOn Lexis

14. 9..... understand Qualified Domestic Relations Orders (QDROs) and how to draft them? On CCHOn RIAOn Lexis

15. 10.... research all relevant tax cases similar to the Federal Second Circuit case, Caplin v. US? On CCHOn RIAOn LexisOn Westlaw

16. 11.... find Form 706 (federal estate tax return)? Find the equivalent state return in Maine? http://www.IRS.gov

17. 12.... find private letter rulings? On CCHOn RIAOn LexisOn Westlaw

18. 13.... find tax rates and the “Applicable Federal Rate”? http://www.IRS.gov

19. The End