1. What is the subject of each of the following revenue rulings? Tip: You can use the main search bar on the database homepage to find these.

a. Rev Ruling 2015-20-

b. Rev Ruling 2014-32

c. Rev Ruling 77-438

d. Rev Ruling 2005-52

2. Use Checkpoint Citations to answer the following questions:

a. What are the thesaurus alternatives for like-kind?

b. On the search screen, expand the FTC by clicking on the + before the title. What subheadings are listed?

c. Expand the IRS Rulings and Releases (RIA). From what year are revenue rulings available?

d. There are three access points for current legislation. What are these three points?

3. Find the Santa Clara Valley Housing Group case decided in 2010.

a. What is its citation?

b. Using the citator, determine how many related cases are listed. Of those, what are actually related directly to the issue in the 2010 case?

4. Use Checkpoint to evaluate the 1956 William H. George Tax Court Case.

a. What is the citation for the case?

b. What is the title of the paragraph where George is annotated?

c. What code section is related to the George case?

d. A Revenue ruling cites the George case. What is the citation and title? How does the Revenue Ruling evaluate the George case?

5. Use Checkpoint to answer the following:

a. Select the Estate Planning Practice Area. Which 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 Fin the Citation, select MoreIn what year was the oldest general counsel memorandum available in Checkpoint issues?

c. Select the Federal Practice Area and expand the heading under IRS Rulings and Releases. Place the cursor over General Counsel Memoranda and click on the Contents icon that appears on the right. What is the exact date of the oldest general counsel memorandum issued available in Checkpoint?

d. 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?

e. Select the Federal Practice Area. Under Find by Citation, select More. Then Revenue Ruling. List the Revenue rulings discussing section 1250. (Hint: Use Retrieve Rulings by Code Section at Issue).