RIA Checkpoint offers primary tax documents and secondary analysis for federal, state, and local taxation, estate planning, pensions, international taxation, and more. RIA and Warren, Gorham & Lamont (WG&L), two top names in primary and analytical research publishing, anchor this database.
RIA Checkpoint is organized by tabs: Research, Newsstand, and Tools. Within the Research section, the user may search RIA analytical and editorial material, legislation (including archives), primary tax resources (codes, regulations, etc.), and news/current awareness (including WG&L publications). From the Newsstand tab, the user may access the latest editions of daily tax updates, such as RIA Federal taxes Weekly, Cummings' Corporate Tax Insights, and State & Local Tax Weekly. The Tools tab offers the user calculators from various categories, including mortgages, taxes, and retirement savings.
To begin a search, select the Research tab. The categories included within RIA's well-known Editorial Materials are Citator, Coordinator, and Handbook, as well as annotations and explanations which accompany the United States Tax Reporter. Tables and rates and form/line finders are also available.
Primary source material includes the Internal Revenue Code, Treasury Regulations, Congressional Committee Reports, Current Pending/Enacted Legislation, Federal Tax Cases, IRS Practice materials (RIA's), IRS Publications, IRS Rulings and Releases (starting in the 1950s), U.S. Tax Treaties in Force.
Legislative materials include annual analysis of major tax acts starting in 1996 through the current year. Committee Reports, enact legislation, General Explanation of Tax legislation Enacted (Blue Books), pending legislation, and Table of Code Sections Amended are provided beginning with the 104th through the current Congress.
News/Current Awareness includes daily news plus the searchable text of WG&L's Journal of Corporate Taxation, Journal of Taxation, and Practical Tax Strategies/Taxation for Accountants.
Research Hint: RIA Checkpoint allows searching by citation. (The default search is keyword).
-Choose the Research tab.
-From the left column, select the appropriate source type. For example, Code & Regs, Cases, or Rulings/IRB.
-Appropriate boxes with sample citation formats open for the user to input.
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