Free ground shipping is available on every in-stock West order shipped within the United States. If you choose this option, your order will generally ship from West within 1-2 business days and arrive within 7-10 days via the carrier that West selects. Past-due accounts and other credit issues may delay your order.
Westlaw tips for associates
May/June 2009
Agency decisions: The searchless method
To gather federal agency decisions that cite a relevant CFR section, one little link is all you need.
Suppose you find a CFR section that squarely addresses your issue, and you want to retrieve IRS decisions that discuss the CFR section in detail. One way is to run a search (e.g., using the CFR citation as a search term) in various federal administrative databases.
But why bother?
Instead, click the Links tab of the CFR section you are viewing. Then click a link under Agency Opinions and Decisions on the Links tab. (For IRS decisions citing a CFR section, click IRS Decisions, if available.) A list of agency decisions citing the CFR section is displayed in the right frame.
In addition, KeyCite® depth of treatment stars are available for the decisions of many agencies, including the IRS. Depth of treatment stars indicate the extent to which a citing decision discusses the regulation, with four stars indicating extended discussion and one star indicating a brief reference. This way, you can spot the "must reads" at a glance.
See all articles in current issue