Expand the entry displayed, ‘Detailed Analysis’

Choose the relevant entry, ‘Interest on Educational Loans’

Choose ‘In General’

The text of the ‘Scholarships and Educational Expenses, In General’ is displayed

Use the browser’s find function to search for the phrase ‘double deduction’

Patron Query:

Can interest paid on student loans be deducted more than once?

Index searching example, another alternate starting point.

Index searching

Choose ‘U.S. Income Portfolios’ under the ‘Expert Analysis, Keyword Indexes’

The index is displayed, search alphabetically

Choose ‘D’ then ‘deductions’

Scan ‘deductions’ entry

Choose ‘student loans’ link under the ‘Student loans, interest on’ entry

Scan ‘student loans’ entry, choose ‘No double deduction’

‘No double deduction’ is displayed

Alternate index search. Choose ‘S’ then ‘student loans’

Scan ‘student loans’ entry and choose ‘No double deduction’

‘No double deduction’ is displayed

Patron Query:

My class starts in 7 minutes, all the copy machines are out of order and I don’t have my Westlaw/Lexis password. Can I get a copy of I.R.C. § 121 (b)(2) quickly?

Choose ‘Go To’

Under ‘primary sources’ enter I.R.C. §121(b)(2)

Click on the requested section

Section 121(b)(2) is displayed, click the print icon at the top right to print

‘Go To’ is like find or get a document, now under primary sources enter Treas. Reg. 1.301-1(j)

Navigate to the section desired

Patron Query:Are there tax advantages or disadvantages of parents giving their children, who are under 14, cash gifts?

Research Analysis1. Encourage your patrons, especially if they are students, to develop a list of synonyms for the people or clients and substantive law presented by their query.

For this query the list might include: a) people or clients – parents, spouses, husband, wife, mother, father, child, children, kid, issue b)substantive law – taxation, trust and estates, probate, wills, wealth planning

2. Encourage your patrons to skim for keywords as they are exploring sources.

For this query we will find keywords in the index and introduction.

Research Analysis1. Encourage your patrons, especially if they are students, to develop a list of synonyms for the people or clients and substantive law presented by their query.

For this query the list might include: a) people or clients – parents, spouses, husband, wife, mother, father, child, children, kid, issue b)substantive law – taxation, trust and estates, probate, wills, wealth planning

2. Encourage your patrons to skim for keywords as they are exploring sources.

For this query we will find keywords in the index and introduction.

Choose ‘indexes’

Choose ‘List of, Estates, Gifts and Trusts Portfolios’

Scan the portfolio titles

Choose ‘Gifts, Gifts to Minors (846), Full Text’

‘Gifts to Minors, Portfolio Description’ is displayed. Scan the text for keywords, choose ‘kiddie tax’

Use the browser’s find function to search for the phrase ‘kiddie tax’, hits for ‘kiddie’ display

Navigate to the next page to continue browser search for ‘kiddie’ using ‘Page: Next’

Or Scan the Table of Contents window at the top of the page for relevant entries

Or switch to ‘TOC View’ and once linked, scan for relevant entries

After linking to TOC, If you are uncertain where you landed choose ‘1’ and start at the beginning

Then expand entries as needed to locate ‘kiddie tax’