Featured Analysis
A curated selection of our standard-setting tax analysis and commentary. If you are looking for the Tax Notes difference, look no further.
Click here to see operators for terms and connectors searching.
Search Connectors
Note: To search with a Code section, or with proximity, use Advanced Search. A space between words is searched as “AND.”
Both (or all) the words appear in the document
Example: Treasury AND "anti-inversion" AND guidance [AND must be uppercase]
Search for alternate terms
Example: law OR legislation [OR must be uppercase]
Exact phrase
Example: "disguised sales"
Example: "profit and loss"
Wildcard / Root expander
Example: Culberts*n will retrieve Culbertson, Culbertsen, etc.
Example: audit* will retrieve all words beginning with "audit," including audits, auditor, and auditing
Example: legislative NOT history
Example: legislative –history [NOT must be uppercase]
Use fuzzy match to retrieve words with similar spelling
Example: Shepherd~ will retrieve Sheppard
Group terms together to build searches
Example: (Swiss OR Switzerland) AND bank* AND (record or account)
Retrieving Documents with a Tax Analysts’ Citation:
Put the citation within quotes:
Or, use the TAX ANALYSTS CITATION field in Advanced Search.
Our publication names changed in 2019. Entering either the pre- or post-change title will allow retrieval of the document.
Field Restricted Searching:
Advanced Search allows you to limit your search to certain fields:
*To search for, or retrieve, a federal primary source document, please use the search in Tax Notes Research.
A curated selection of our standard-setting tax analysis and commentary. If you are looking for the Tax Notes difference, look no further.
By Cara Griffith, Martin A. Sullivan, Andrew Grossman, Hana Greenberg and Jeff Wrase
05/19/2022
By Benjamin Alarie and Kathrin Gardhouse
04/25/2022
By Cara Griffith and Charles P. Rettig
04/19/2022