Click here for search tips.
Note: To search with a Code section, 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)
/n: Find a word or phrase within n words of another word
Example: “Swiss bank” /10 privacy
/s: Find a word or phrase within the same sentence as another word
Example: deduction /s SALT
/p: Find a word or phrase within the same paragraph as another word
Example: deduction /p SALT
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.
Advanced Search allows you to limit your search to certain fields:
Minimize help
Is the UTPR a 100 Percent Tax on a Deemed Distribution?
