Use the RIA Checkpoint to answer the following questions:

a. Select the Estate Planning Practice Area. What templates are available for Code & Regs? Now select the Payroll Practice Area. Indicate any differences in the templates available for IRC & Regs.

b. Select the Federal Practice Area. Under Find by Citation, select More… What is the oldest General Council Memorandum available?

c. Select the Federal Practice Area. What type of documents may have the Date Range Search applied to them? What are the oldest available dates for these documents?

d. Select the Federal Practice Area. Under Find by Citation, select More… then Revenue Ruling. List the Revenue Rulings discussing §1245. (Hint: Use Retrieve Rulings By Code Section at Issue.)