Click here for search tips.
Note: To search with a Code section, use Advanced Search. A space between words is searched as “AND.”
Both (or all) the words appear in the document
Example: Treasury AND "anti-inversion" AND guidance [AND must be uppercase]
Search for alternate terms
Example: law OR legislation [OR must be uppercase]
Exact phrase
Example: "disguised sales"
Example: "profit and loss"
Wildcard / Root expander
Example: Culberts*n will retrieve Culbertson, Culbertsen, etc.
Example: audit* will retrieve all words beginning with "audit," including audits, auditor, and auditing
Example: legislative NOT history
Example: legislative –history [NOT must be uppercase]
Use fuzzy match to retrieve words with similar spelling
Example: Shepherd~ will retrieve Sheppard
Group terms together to build searches
Example: (Swiss OR Switzerland) AND bank* AND (record OR account)
/n: Find a word or phrase within n words of another word
Example: “Swiss bank” /10 privacy
/s: Find a word or phrase within the same sentence as another word
Example: deduction /s SALT
/p: Find a word or phrase within the same paragraph as another word
Example: deduction /p SALT
Put the citation within quotes:
Or, use the TAX ANALYSTS CITATION field in Advanced Search.
Our publication names changed in 2019. Entering either the pre- or post-change title will allow retrieval of the document.
Advanced Search allows you to limit your search to certain fields:
Minimize help
FBAR Penalty Stacking: A Clear Coast for Taxpayers?
Benjamin M. Willis of Tax Notes discusses with Mark Oberstaedt and Kenneth Ahl of the law firm Archer foreign bank account reporting penalties and two recent taxpayer victories in court.