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Example: Treasury AND "anti-inversion" AND guidance [AND must be uppercase]
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Example: law OR legislation [OR must be uppercase]
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Example: "disguised sales"
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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
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Example: (Swiss OR Switzerland) AND bank* AND (record OR account)
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IRS Considering More Safe Harbors in O-Zone Rules
