Question 1

The case that is referred to in the opinion of another case is called the "cited case."

Accepted Answer

A) True 
 B)False

Question 2

Contents search is one of IntelliConnect's primary ways of searching for information.

Accepted Answer

A) True 
 B)False

Question 3

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

Accepted Answer

A) True 
 B)False

Question 4

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

Accepted Answer

A)   The CCH Citator lists paragraph references where a case is examined in its Standard Federal Income Tax Reporter.
B)   Only selected cases which the editors have determined most affect a case's precedential value are included in the citator listing.
C)   The CCH Citator uses a general, not a local citation for citing cases.
D)   All of the above statements are correct.E) C) and D)
F) None of the above

Question 5

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

Accepted Answer

A)   Commercial tax services provide editorial explanations and expert analysis of primary tax law.
B)   Practitioners are able to provide faster, more accurate solutions to clients' tax problems.
C)   Tax services facilitate more efficient, effective, and comprehensive searches.
D)   Commercial tax services organize tax law source materials into a single database system.
E)   All of the aboveF) C) and D)
G) All of the above

Question 6

A typical IntelliConnect subscription will contain three editorial sources of interest: U.S. Master Tax Guide, Tax Research Consultant, and Standard Federal Tax Reporter.

Accepted Answer

A) True 
 B)False

Question 7

The CCH annotated service is the:

Accepted Answer

A)   Federal Tax Coordinator.
B)   Federal Tax Expert
C)   Standard Federal Tax Reporter.
D)   United States Tax ReporterE) C) and D)
F) B) and D)

Question 8

The precedential value of a case refers to:

Accepted Answer

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 the above.E) B) and C)
F) C) and D)

Question 9

Most tax services, including IntelliConnect, offer four primary ways to search for information: keyword search, contents search, index search, and:

Accepted Answer

A)   a one-to-four star system that indicates the extent to which citing 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 to indicate how the later court has treated a cited case.
D)   citation searchE) All of the above
F) A) and B)

Question 10

Citators do not provide all information related to a case.

Accepted Answer

A) True 
 B)False

Question 11

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:

Accepted Answer

A)   Lexcites
B)   headnotes
C)   footnotes
D)   table of authoritiesE) A) and B)
F) A) and C)

Question 12

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

Accepted Answer

A)   tax periodicals
B)   tax weekly
C)   the Worldwide Tax Daily
D)   The Tax AdviserE) A) and B)
F) A) and C)

Question 13

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

Accepted Answer

When one case refers to another case, it...

Question 14

IntelliConnect, like most tax services, organizes information by:

Accepted Answer

A)   the list of cases that are cited by the case of interest.
B)   full-text documents for legal citations.
C)   database
D)   all of the above.E) B) and C)
F) All of the above

Question 15

IntelliConnect offers access to a bevy of primary source materials under which heading?

Accepted Answer

A)   Key Numbers to classify legal issues in the cases.
B)   headnotes address only tax issues.
C)   Federal Tax Primary Sources
D)   None of the above.E) A) and C)
F) A) and D)

Question 16

Which search is used in IntelliConnect to search TAXES--The Tax Magazine, The CCH Federal Tax Weekly, the CCH Tax Briefings and other newsletters and periodicals?

Accepted Answer

A)   index search
B)   contents search
C)   citation search
D)   keyword searchE) All of the above
F) None of the above

Question 17

Tax journals and newsletters are generally cited as authority in professional tax research.

Accepted Answer

A) True 
 B)False

Question 18

What roles does a citator play in tax research?

Accepted Answer

Tax practitioners are required to rely o...

Question 19

Which statement is CORRECT regarding commercial tax services?

Accepted Answer

A)   They provide free access to all 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 above statements are correct.E) B) and C)
F) C) and D)

Question 20

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 IntelliConnect.

Accepted Answer

Legislative: Internal Revenue Code, vari...

Exam 7: Tax Services Cch Intelliconnect

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 IntelliConnect.

Correct AnswerverifiedLegislative: Internal Revenue Code, vari...View AnswerShow Answer

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

Correct AnswerverifiedShow Answer

The precedential value of a case refers to:

Correct AnswerverifiedShow Answer

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:

Correct AnswerverifiedShow Answer

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

Correct AnswerverifiedWhen one case refers to another case, it...View AnswerShow Answer

The case that is referred to in the opinion of another case is called the "cited case."

Correct AnswerverifiedShow Answer

Which statement is CORRECT regarding commercial tax services?

Correct AnswerverifiedShow Answer

Tax journals and newsletters are generally cited as authority in professional tax research.

Correct AnswerverifiedShow Answer

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

Correct AnswerverifiedShow Answer

A typical IntelliConnect subscription will contain three editorial sources of interest: U.S. Master Tax Guide, Tax Research Consultant, and Standard Federal Tax Reporter.

Correct AnswerverifiedShow Answer

Most tax services, including IntelliConnect, offer four primary ways to search for information: keyword search, contents search, index search, and:

Correct AnswerverifiedShow Answer

What roles does a citator play in tax research?

Correct AnswerverifiedTax practitioners are required to rely o...View AnswerShow Answer

Which search is used in IntelliConnect to search TAXES--The Tax Magazine, The CCH Federal Tax Weekly, the CCH Tax Briefings and other newsletters and periodicals?

Correct AnswerverifiedShow Answer

Citators do not provide all information related to a case.

Correct AnswerverifiedShow Answer

IntelliConnect, like most tax services, organizes information by:

Correct AnswerverifiedShow Answer

Contents search is one of IntelliConnect's primary ways of searching for information.

Correct AnswerverifiedShow Answer

The CCH annotated service is the:

Correct AnswerverifiedShow Answer

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

Correct AnswerverifiedShow Answer

IntelliConnect offers access to a bevy of primary source materials under which heading?

Correct AnswerverifiedShow Answer

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

Correct AnswerverifiedShow Answer

Correct Answer
verified
Legislative: Internal Revenue Code, vari...
View Answer

Correct Answer
verified

Correct Answer
verified

Correct Answer
verified

Correct Answer
verified
When one case refers to another case, it...
View Answer

Correct Answer
verified

Correct Answer
verified

Correct Answer
verified

Correct Answer
verified

Correct Answer
verified

Correct Answer
verified

Correct Answer
verified
Tax practitioners are required to rely o...
View Answer

Correct Answer
verified

Correct Answer
verified

Correct Answer
verified

Correct Answer
verified

Correct Answer
verified

Correct Answer
verified

Correct Answer
verified

Correct Answer
verified