Friday            10/31/2014
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Search Help Page

 
Simple Searches:
        
The most simple search expression is just a single term. Such as:
     
alternative minimum tax
        
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).
 
 
Specific Documents:
        
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 If you wish to retrieve an unpublished opinion (if it is included in the database), try a search using either the named parties in the case or part of the docket number.

 
 
Boolean Operators:
        
These terms are used to help combine and separate documents based on the presence or absence of words in those documents.
 
 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.


 
Positional Operators:
        
These operators specify the relationship of your search terms to each other, in order to retrieve particular documents.

 
Term Name May be Written as Meaning
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
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
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
4. LABEL Label The retrieved documents must contain a paragraph beginning with the specified search term.

For example: label cattle
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.
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.
 

 
 
Use of parentheses:
        
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:

(generation skipping trust) and (grantor w/2 trust)

If you want to find all documents with the word “grantor” or the word “revocable” within two words of trust, parentheses could be used in the following fashion:

(grantor or revocable) w/2 trust

 
 
Wildcard Symbols:
        
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.


Retrieval of Specific Documents:
        
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):
 
 
Tax Cases Examples of parts of the Cite that can be used for searches:
US Supreme Court 514 U.S. 527
US Circuit Courts 61 F.3d 967 -or- 904 F.2d 107
US District Courts 110 F.Supp.2d 1335 -or- 805 F.Supp 653
US Bankruptcy Courts 204 B.R. 575
US Federal Circuit 899 F.2d 1199 -or- 174 F.3d 1344
US Court of Federal Claims 42 Fed.Cl. 886 -or- 22 Cl.Ct. 625
US Tax Court Regular Opinions 102 T.C. 380 -or- 118 T.C. No. 12 (for slip opinions)
US Tax Court Memorandum Opinions 1996-11
US Tax Court Summary Opinions
 
2002-5
 
IRS Materials: Examples of parts of the Document Names that can be used for searches:
Revenue Rulings 2000-29
Revenue Procedures 2000-30
Announcements 2000-48
Notices 2000-29
Delegation Orders 5 (Rev. 18) -or- 264
Executive Orders 13239
News Releases IR-2001-6 -or- IR-2002-01 -or- FS-2001-06
Private Letter Rulings 9201012 -or- 200101023 (for PLRs issued in 2000 and thereafter)
Actions on Decisions 1991-002
General Counsel Memoranda 39874
Technical Memoranda 1992-001
Treasury Decisions 8914
Proposed Regulations REG-106791-00