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Simple Searches: |
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The most simple
search expression is just a single term. Such as: |
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alternative minimum tax |
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This expression
finds all documents containing these words exactly as written (except that
it does not matter whether or not the words are capitalized in the
documents).
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Specific Documents: |
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If you know which
document you would like to retrieve, specific documents can usually be
retrieved by using a search for part of the name of the document (in the
case of IRS Materials), or part of either the cite or docket number for
caselaw. See “Retrieval of Specific Documents” at the bottom of this page
for more guidance on searches using parts of the document names for IRS
Materials and parts of the cites for caselaw. If the part of the cite or
docket number does not retrieve a published tax case included in a
database, try a search using the named parties in the case. If you wish to
retrieve an unpublished opinion (if it is included in the database), try a
search using either the named parties in the case or part of the docket
number.
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Boolean Operators: |
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These terms are used
to help combine and separate documents based on the presence or absence of
words in those documents. |
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AND |
The documents retrieved must contain both the
words/phrases you have typed. The terms can appear
anywhere in the document (unless modified by additional
operators). |
OR |
The document must contain at least on of the entered words
or phrases. Both terms may be present. |
NOT |
The retrieved documents must contain the first term and
must not contain the second. |
XOR |
The documents must contain either the first search term or
the second, but not both terms. |
EXCEPT |
The retrieved documents must contain the first search term
but only if the second term is not in the same paragraph
as the first. Both terms can appear in the document; just
not in the same paragraph. |
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Positional Operators: |
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These operators
specify the relationship of your search terms to each other, in order to
retrieve particular documents.
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Term Name |
May be
Written as |
Meaning |
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1. FAR FOLLOW |
... |
The retrieved documents must
contain both terms, and the second term must follow the
appearance of the first. The second term can be anywhere in
the document as long as it is after the first.
For example: depletion ... deduction |
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2. CLOSE FOLLOW |
.. |
The retrieved documents must
contain both search term occurring in pairs. That is, if one
term appears on its own without the second, the document
will not be retrieved.
For example: earned .. income |
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3. IN |
IN |
The retrieved documents must
contain the first term in a paragraph beginning with the
second. Paragraph labels must not begin with a Common Word
(such as “but”, “the”, “any”, “it”, etc.).
For example: depletion in Section 611 |
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4. LABEL |
Label |
The retrieved documents must
contain a paragraph beginning with the specified search
term.
For example: label cattle |
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5. IN PARAS |
\\ |
Both search terms must occur
within the specified number of paragraphs of each other. No
number between the \\ means the paragraphs must be
consecutive. Other options include:
• Single number (eg \5\). Search terms must occur within 5
paragraphs of each other.
• Number separated by comma (eg \5,10\). The second search
term must appear within 5 to 10 paragraphs of the first.
• Negative numbers (eg \-5, +10\) indicate the paragraphs
may begin before the appearance of the term. That is, the
second term may appear up to 5 paragraphs before and up to
10 after the first. |
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6. NEAR BY |
// |
Both search terms must appear
within the same paragraph. The order of appearance within
the paragraph is not relevant. Placing a number between the
lines indicates the number of words separating phrases.
• Single number (eg /5/) (this can also be written as w/5).
The two search terms must appear within five words of each
other. Order of appearance is not relevant.
• Number separated by comma (eg \5, 10\). The search terms
must appear in no fewer than 5 words and no more than 10
words of each other.
• Negative numbers (eg\-5, +10\). The search terms may
appear from 5 words before to 10 words after each other.
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Use of parentheses: |
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Parentheses allow
you to control and define the order of search in complex queries. They’re
not necessary in searches of two terms, but with three or more, they can
be invaluable in ensuring the search does exactly what you want.
For example, to find all documents with the phrase “generation skipping
trust” and also the word “grantor” within two words of “trust”,
parentheses could be used in the following fashion:
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Wildcard Symbols: |
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Apostrophes ( * )
and exclamation points ( ! ) can be appended to the end of words or within
the middle of words to find the words specified including any number of
letters or numbers in place of the apostrophe or exclamation point.
For example, entering the search term “defin*” will retrieve all documents
containing the words “definition”, “defining”, “defined”, etc.
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Retrieval of Specific Documents: |
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If you already know what document you
would like to retrieve, the specific document can usually be retrieved
using searches of the following citations (or parts of the docket number
or named parties for caselaw, which is not depicted below):
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Tax Cases |
Examples of parts of the Cite that can be used for searches: |
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US Supreme Court |
514 U.S. 527 |
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US Circuit Courts |
61 F.3d 967 -or- 904 F.2d 107 |
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US District Courts |
110 F.Supp.2d 1335 -or- 805
F.Supp 653 |
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US Bankruptcy Courts |
204 B.R. 575 |
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US Federal Circuit |
899 F.2d 1199 -or- 174 F.3d
1344 |
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US Court of Federal Claims |
42 Fed.Cl. 886 -or- 22 Cl.Ct.
625 |
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US Tax Court Regular Opinions |
102 T.C. 380 -or- 118 T.C. No.
12 (for slip opinions) |
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US Tax Court Memorandum
Opinions |
1996-11 |
US Tax Court Summary Opinions
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2002-5
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IRS
Materials: |
Examples of
parts of the Document Names that can be used for searches: |
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Revenue Rulings |
2000-29 |
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Revenue Procedures |
2000-30 |
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Announcements |
2000-48 |
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Notices |
2000-29 |
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Delegation Orders |
5 (Rev. 18) -or- 264 |
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Executive Orders |
13239 |
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News Releases |
IR-2001-6 -or- IR-2002-01 -or-
FS-2001-06 |
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Private Letter Rulings |
9201012 -or- 200101023 (for
PLRs issued in 2000 and thereafter) |
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Actions on Decisions |
1991-002 |
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General Counsel Memoranda |
39874 |
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Technical Memoranda |
1992-001 |
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Treasury Decisions |
8914 |
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Proposed Regulations |
REG-106791-00 |
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