Tax Notes Today® (TNT)

The following search examples illustrate methods for searching Tax Notes Today, a Tax Analysts, Inc. publication. These searches use a search method called segment searching.

Sample Searches:

IRS Taxpayer Publications
Private Letter Rulings
Revenue Procedures
Technical Advice Memoranda
TNT Cite
Cite Segment Search

 

The Tax Analyst Tax Notes Today source has the full text of Tax Notes Today (TNT). Updated each business day throughout the year, TNT provides current tax news combined with extensive, full-text tax documentation including the following:

  • Administrative Rulings
  • Legislation
  • Congressional Budget Office Reports
  • IRS Correspondence
  • Table of Contents
  • Today's Tax Highlights

Each Tax Notes Today document has a DEPARTMENT segment that identifies the document type. Whenever you want to restrict your search to specific types of documents, do a segment search using the DEPARTMENT segment.

For additional details, review the Tax Analyst Tax Notes Today source description. Consult your LexisNexis® product Help for instructions on viewing source descriptions.

President's Fiscal Year 2009 Budget

The President's Fiscal Year 2009 budget appears as several separate documents on the LexisNexis® service. Use the DEPARTMENT and HEADLINE segments to find the revenue sections of this budget. For example, take the following steps to retrieve the President's Fiscal Year 2009 budget:

  1. Click the Search tab.
  2. Click the Legal source tab.
  3. Click the following links in the order listed to search Tax Analysts Tax Notes Today:
    Area of Law - By Topic / Taxation / Search Analysis, Law Reviews & Journals / Federal / Tax Analysts / Tax Analysts Tax Notes Today
  4. Click Continue With Your Search.
  5. Click the Terms and Connectors tab to the left of the Enter Search Terms box.
  6. Enter department ( official announcement ) and headline ( budget and 2009 ) in the search field.
  7. Click Search.

NOTE:

When you search for a specific topic within the budget, use the FOCUS™ feature and add terms to this search.

 

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Internal Revenue Bulletins (I.R.B.)

Use the HEADLINE segment to find Internal Revenue Bulletin documents before the weekly update. For example, take the following steps to find 2009-26 IRB 1128:

  1. Click the Search tab.
  2. Click the Legal source tab.
  3. Click the following links in the order listed to search Tax Analysts Tax Notes Today:
    Area of Law - By Topic / Taxation / Search Analysis, Law Reviews & Journals / Federal / Tax Analysts / Tax Analysts Tax Notes Today
  4. Click Continue With Your Search.
  5. Click the Terms and Connectors tab to the left of the Enter Search Terms box.
  6. Enter headline ( 2009 26 pre/3 1128 ) in the search field.
  7. Click Search.

NOTE:

Use the PRE/3 connector in place of I.R.B. We recommend this strategy because the word I.R.B., unlike the year and cite numbers, is not unique to the document you want to find.

 

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I.R.C. Code Sections

Use the CODE segment to find documents about a specific I.R.C. section. For example, take the following steps to find all 2009 documents related to I.R.C. @ 3121:

  1. Click the Search tab.
  2. Click the Legal source tab.
  3. Click the following links in the order listed to search Tax Analysts Tax Notes Today:
    Area of Law - By Topic / Taxation / Search Analysis, Law Reviews & Journals / Federal / Tax Analysts / Tax Analysts Tax Notes Today
  4. Click Continue With Your Search.
  5. Click the Terms and Connectors tab to the left of the Enter Search Terms box.
  6. Enter code ( 3121 ) and date is 2009 in the search field.
  7. Click Search.

NOTE:

The editors at Tax Analysts review each document to determine if the document has a significant impact on or is related to a particular I.R.C. code section. For these documents, the CODE segment contains the I.R.C. code section number. Not all documents include the CODE segment.

 

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IRS Announcements

Use the HEADLINE segment to find specific IRS Announcements. For example, take the following steps to retrieve IRS Announcement 2009-41:

  1. Click the Search tab.
  2. Click the Legal source tab.
  3. Click the following links in the order listed to search Tax Analysts Tax Notes Today:
    Area of Law - By Topic / Taxation / Search Analysis, Law Reviews & Journals / Federal / Tax Analysts / Tax Analysts Tax Notes Today
  4. Click Continue With Your Search.
  5. Click the Terms and Connectors tab to the left of the Enter Search Terms box.
  6. Enter headline ( announcement 2009-41 ) in the search field.
  7. Click Search.

NOTE:

Use the two-digit year format for Announcements dated prior to 2000. For example, use the following format to retrieve a 1998 Announcement:

headline ( Announcement 98-52 )

 

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IRS Tax Correspondence

Use the DEPARTMENT and CODE segments to find articles about correspondence pertaining to a specific I.R.C. section. For example, take the following steps to find correspondence about I.R.C. @ 3121:

  1. Click the Search tab.
  2. Click the Legal source tab.
  3. Click the following links in the order listed to search Tax Analysts Tax Notes Today:
    Area of Law - By Topic / Taxation / Search Analysis, Law Reviews & Journals / Federal / Tax Analysts / Tax Analysts Tax Notes Today
  4. Click Continue With Your Search.
  5. Click the Terms and Connectors tab to the left of the Enter Search Terms box.
  6. Enter department ( correspondence ) and code ( 3121 ) in the search field.
  7. Click Search.

NOTE:

Use the AND connector to join the DEPARTMENT and CODE segments.

 

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IRS Notices

Use the HEADLINE segment to find recently issued IRS notices before the weekly update of the Internal Revenue Bulletin. For example, take the following steps to retrieve IRS Notice 2009-11:

  1. Click the Search tab.
  2. Click the Legal source tab.
  3. Click the following links in the order listed to search Tax Analysts Tax Notes Today:
    Area of Law - By Topic / Taxation / Search Analysis, Law Reviews & Journals / Federal / Tax Analysts / Tax Analysts Tax Notes Today
  4. Click Continue With Your Search.
  5. Click the Terms and Connectors tab to the left of the Enter Search Terms box.
  6. Enter headline ( notice 2009-11 ) in the search field.
  7. Click Search.

NOTE:

Use the two-digit year format for Notices dated prior to 2000. For example, use the following format to retrieve a 1998 Notice:

headline ( Notice 98-52 )

 

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IRS Taxpayer Publications

Use the HEADLINE segment to search for IRS Taxpayer publications by their numbers. For example, take the following steps to find IRS Taxpayer Publication 505:

  1. Click the Search tab.
  2. Click the Legal source tab.
  3. Click the following links in the order listed to search Tax Analysts Tax Notes Today:
    Area of Law - By Topic / Taxation / Search Analysis, Law Reviews & Journals / Federal / Tax Analysts / Tax Analysts Tax Notes Today
  4. Click Continue With Your Search.
  5. Click the Terms and Connectors tab to the left of the Enter Search Terms box.
  6. Enter headline ( 505 ) in the search field.
  7. Click Search.

NOTE:

The IRS master list of U.S. exempt organizations, which is sometimes referred to as IRS Publication 78, is not included in this source. It is contained in the Tax Analysts Exempt Organizations Text (TAXANA;EOTEXT) source.

 

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Private Letter Rulings (Priv. Ltr. Rul.)

Use the HEADLINE segment to find recently issued Private Letter Rulings not yet available through Get a Document. For example, take the following steps to retrieve Private Letter Ruling 200940006:

  1. Click the Search tab.
  2. Click the Legal source tab.
  3. Click the following links in the order listed to search Tax Analysts Tax Notes Today:
    Area of Law - By Topic / Taxation / Search Analysis, Law Reviews & Journals / Federal / Tax Analysts / Tax Analysts Tax Notes Today
  4. Click Continue With Your Search.
  5. Click the Terms and Connectors tab to the left of the Enter Search Terms box.
  6. Enter headline ( 200940006 ) in the search field.
  7. Click Search.

NOTE:

Use the two-digit year format to retrieve Private Letter Rulings dated before 1999. For example, use the following format to retrieve a 1995 Private Letter Ruling:

headline ( 9526007 )

 

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Revenue Procedures (Rev. Proc.)

Use the HEADLINE and DEPARTMENT segments to find recently issued Revenue Procedures not yet available through the Get a Document. For example, take the following steps to find Revenue Procedure 2009-44:

  1. Click the Search tab.
  2. Click the Legal source tab.
  3. Click the following links in the order listed to search Tax Analysts Tax Notes Today:
    Area of Law - By Topic / Taxation / Search Analysis, Law Reviews & Journals / Federal / Tax Analysts / Tax Analysts Tax Notes Today
  4. Click Continue With Your Search.
  5. Click the Terms and Connectors tab to the left of the Enter Search Terms box.
  6. Enter headline ( 2009-44 ) and department ( revenue procedures ) in the search field.
  7. Click Search.

NOTE:

Use the AND connector to join the HEADLINE and DEPARTMENT segments.

Use the two-digit year format to retrieve Revenue Procedures dated before 2000. For example, use the following format to retrieve a 1995 Revenue Procedure:

headline ( 95-20 ) and department ( revenue procedures )

 

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Technical Advice Memoranda (Tech. Adv. Mem.)

Use the HEADLINE and DEPARTMENT segments to find recently issued Technical Advice Memoranda not yet available through Get a Document. For example, take the following steps to retrieve Technical Advice Memorandum 200931064:

  1. Click the Search tab.
  2. Click the Legal source tab.
  3. Click the following links in the order listed to search Tax Analysts Tax Notes Today:
    Area of Law - By Topic / Taxation / Search Analysis, Law Reviews & Journals / Federal / Tax Analysts / Tax Analysts Tax Notes Today
  4. Click Continue With Your Search.
  5. Click the Terms and Connectors tab to the left of the Enter Search Terms box.
  6. Enter department ( advice ) and headline ( 200931064 ) in the search field.
  7. Click Search.

NOTE:

Use the AND connector to join the HEADLINE and DEPARTMENT segments.

Use the two-digit year format to retrieve Technical Advice Memoranda dated before 1999. For example, use the following format to find Technical Advice Memorandum 9851001:

department ( advice ) and headline ( 9851001 )

 

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TNT Cite

Use Get a Document or a CITE segment search to retrieve a TNT document when you know its citation. For example, take the following steps to retrieve 2009 TNT 146-18 using Get a Document:

  1. Click the Get a Document tab.
  2. Enter 2009 TNT 146-18 in the Get by Citation field.
  3. Click Get.

NOTE:

Use the two-digit year format to retrieve TNT cites dated before 1999. For example, use the following format to retrieve a 1998 TNT cite:

98 TNT 114-5

 

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CITE Segment Search

Use a CITE segment search when you have a TNT cite. For example, take the following steps to retrieve 2009 TNT 146-18:

  1. Click the Search tab.
  2. Click the Legal source tab.
  3. Click the following links in the order listed to search Tax Analysts Tax Notes Today:
    Area of Law - By Topic / Taxation / Search Analysis, Law Reviews & Journals / Federal / Tax Analysts / Tax Analysts Tax Notes Today
  4. Click Continue With Your Search.
  5. Click the Terms and Connectors tab to the left of the Enter Search Terms box.
  6. Enter cite ( 2009 and 146-18 ) in the search field.
  7. Click Search.

NOTE:

Use the AND connector to join the four-digit year and cite numbers. We recommend this strategy because the word TNT, unlike the year and cite numbers, is not unique to the document you want to find.

Use the two-digit year format for cites prior to 1999. For example, use the the following format to find 98 TNT 118-13:

cite ( 98 and 118-13 )

 

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