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ACC 4301: Federal Income Tax I

This is a guide to library resources for use in the ACC 4301: Federal Income Tax I course. Here you will find databases, electronic journals, tutorials, and other information.

Checkpoint Edge

What is Checkpoint Edge?

Checkpoint Edge allows you to access primary tax law sources as well as editorial content and explanations of tax law. It includes access to the Internal Revenue Code, Treasury Regulations, court cases, IRS rulings, and proposed legislation.

  1. Go to the West Library at https://westlibrary.txwes.edu. as is shown below.

 

 

  1. Click on the Resources tab, on the main navigation menu as is shown below.  Then select Online Resources A to Z in the drop down menu.

 

  1. The Online Resources A to Z page displays, as is shown below.  When you access this page, find the letter "C" select the letter "C" in the letters of the alphabet that goes across the page.

 

  1. On the online resources that start with the letter C page, scroll down and select Checkpoint Edge.

 

 

Searching by Code Section

  1. Click on the Federal menu tab and then Find by Citation.
     
  2. The Code & Regs sub-category appears, and a search box appears to the right where you can type in a code section number, as is shown below.
     
  3. Once you have entered the code section number click on the Search button.

 

  1. The search results with then load, in our example it is Section 401, as shown below.

  1. To see the Regs for this section of the code, click on the Regs button on the page as is shown above.

 

  1. The links to the Regs will show up on the right side of the screen, as shown below.

 

 
 
Tip: If, for example, you wanted to view Reg §1.401-1 Qualified pension, profit-sharing, and stock bonus plans, you would simply click on the link and then the regulation appears, as shown below.

Searching by Keyword

You can search by keyword by clicking on Legislative Search.  When you do that what appears is shown below.

Using the Check Box Filters
You can use the check boxes in the above example to select the current legislative resources that you want to search in.

To Search All Legislative Resources
You can also use the SELECT ALL button to select all resources.

Tip: You must select at least one of the check boxes in order to search by keyword. Below see a keyword search using the word retirement and selecting all resources.

Other Search Tips

  • You will notice that as you are typing in your key term in the box, that below the search box will appear suggested key terms that you may consider using, and it will contain terms that you may not have not thought of.  Below the suggested key terms there will be suggested questions that you can also put in the search box.
  • Below the search box are two ways to retrieve results, Intuitive Search and Terms & Connectors search. 
    • Intuitive Search works better with questions and complete sentences, while Terms & Connectors search works better with keywords.
    • See more about these two search methods in the box called Intuitive Search vs Terms & Connectors box in the left column.
  • When the word retirement is typed in, one of the suggested key terms is retirement accounts.  By clicking on retirement accounts, it changes the search in the search box to retirement accounts.
  • When you click on the Search button, the results page displays, as shown below.

Then when you click on the first result, §408 Individual retirement accounts in this example,  it displays on the screen as shown below.