Tax Law Review, fall 2011

1. Tax Law Review, fall 2011

2. Finding Books • Start with the JULIUS ONLINE CATALOG • Named after Julius Marke, library Director from 1945 to 1982; appointed by Arthur T. Vanderbilt. • 3 call number systems @ NYUL: • LC: Most call numbers here begin with “KF” • In LC classification: K = law; KF = U.S. law • Some international materials begin JX or JZ • NYUL: our indigenous system; used for older materials • Created by Julius Marke, ca 1950 • Separate and distinct from LC; does not follow alphabetically after KF • SuDoc: for government documents • Also shelved in specific places

3. NYU LL’s 6 levels, in section; 22 JULIUS locations

4. Library home page:http://www.law.nyu.edu/library/index.htm

5. Both Julius Online Catalog and Books, Journals & Databases go to JULIUS: Find Books & More

6. Getting your book: The call # isn’t enough: note the LOCATION, if STATUS says it is available NB: LOCATIONS are linked to the library maps

7. Furman Hall has historical tax materials, NYUL KR53 - NYUL KR58, e.g., early tax codes

8. On floors with multiple locations, the location you need will be in color. NYUL quarantine A-J call numbers are south of NYUL’s & north of the K’s; L-Z’s are south of the KF’s. We have very few non-K/KF’s.

9. More on books: • If we have what you need, but STATUS = unavailable, remember that books can be recalled • How can you tell if a faculty member has it? • Overdue books can also be recalled from students • Put a “hold” on a book at Circ Desk • If not here, try BOBCAT, Bobst Library’s catalog. • Links are on the Julius home page • Register your ID there to check books out • NB: We do not order Bobst’s books thru ILL, unless NOS • Other NYU libraries • If registered at Bobst, New School checkout = OK • Nocheck out at some NYU libraries w/Law School ID; use ILL.

11. If not here or at Bobst, and time is a consideration • Columbia Law Library (Diamond) & Fordham Law Library at Lincoln Center: • Access via your NYU ID card, if you decide to go there • Reading & photocopying = ok; no checkout • NB: Columbia’s Butler Library, etc, will not honor your ID • Other NYC law school libraries: green letter • NYC non-law, non-NYPL libraries: METRO referral card • Request METRO cards and green letters at the Reference Desk • NYPL: you must show valid ID for a library card • No obligation to go anyplace but Bobst.

12. You need one book that we don’t have, for any reason, that the library you want to visit shows as on the shelf. Be aware that a book might not be available, despite its catalog “STATUS.”

13. To check local availability:

14. Library Catalogs link has local law libraries& others

15. Find Journals & Articles

16. Find Journals & Articles: Journal Title • Actual dates of inclusion may be more generous; check DB • Not all e-journals are in PDF, or even full text • Abstract only for very recent articles = typical • Search journal titles, not article titles • For chapters in books, use GOOGLE BOOKS, ADVANCED SEARCH • What you are searching: • Paper & microforms, here • Electronic access, here + through Bobst Library. • Search BobCat for paper holdings of older, multidisciplinary journals • Quicker, more targeted than a JULIUS title search • But use JULIUS if you get no hits; mform might be an option • Contents of some databases do not appear • Articles on WL do, articles on LN do not. • Check individual databases: e.g., Ingenta, WilsonWeb.

17. Legal & multidisciplinary indexes in Article Finders drop-down; access more materials than full-text databases.

18. Find Databases: by name, subject, country/region, resource type, & alphabetical list

19. Tax subjects

20. Access Bobst’s Multi-Disciplinary e-Resources under Subject

21. Clicking the Resource Name link…

22. …for DB & E-Journal Searching

23. Passworded journals/databases: 2 types • Ex.: NYLJ • Ejournals page says: NYU Law student and faculty access only - go to password page • Click the link and log on; scroll down to NYLJ pw • Ex.: JutaStat • JULIUS record says: Consult a Reference Librarian for access to this title. • We log you onto a public terminal in MRR. • Most jnls/dbs are available to anyone in the building, with these exceptions.

24. Library home page:http://www.law.nyu.edu/library/index.htm& a tax resource tip

25. The link to Taxation of Int’l Business Transactions is updated every year; lists electronic resources

27. Bobst, cont.: from Bobst Library link click FIND RESOURCES, Virtual Business Library

28. The VBL is also a physical place, on Bobst’s 6th floor. • Useful for company, financial, industry, economic & statistical info.

29. Tax databases @ NYU Law • CCH Tax Research Network / IntelliConnect Network: Federal and state legislation, reporters, regulations, IRS publications, U.S. tax treaties.  • BNA Tax & Accounting Center: Tax Management Portfolios (collection of mini-treatises that cover a variety of tax topics), International Tax, Bankruptcy, Corporate, Securities, etc. • RIA Checkpoint: Federal, state, international libraries. • IBFD Tax Research Platform for cross-border taxation research: Tax News Service, Tax Treaty Case Law, journals, etc. • Tax Analysts: Tax Notes; Tax Notes Today; Worldwide Tax Daily; Exempt Organization Tax Review; State Tax Today; Worldwide Tax Treaties • ProQuest • Accounting & Tax Database (national and international industry journals, magazines, reports, and newspapers) • Accounting & Tax with Standards (includes standards from FASB, GASB & IASB, & more) • LexisNexis Tax Center: primary & secondary resources, in Transactional Advisor tab

30. Accessing Tax DBs • CCH Tax Research Network/IntelliConnect: • JULIUS title for Tax Research Network or IntelliConnect (don’t search CCH alone) • Database Name in Find Databases (scroll down to Tax Research Network or IntelliConnect) • Subject: Taxation – Federal Income • BNA Tax & Accounting Center: • JULIUS title for BNA Tax & Accounting Center (don’t search BNA alone) • Database Name in Find Databases (don’t search BNA alone) • Subject: Taxation – Federal Income • RIA Checkpoint: • JULIUS title for RIA Checkpoint • Database Name in Find Databases • Subject: Taxation – Federal Income • IBFD Tax Research Platform: • JULIUS title for International Bureau of Fiscal Documentation or IBFD Online • Database Name in Find Databases • Subject: Taxation - International • Tax Analysts: • JULIUS title for DB name or individual journals’ names • Database Name in Find Databases • Subject: Taxation – Federal Income • Individual journal names in Find Journals & Articles • ProQuest Accounting & Tax Database: • JULIUS title for Proquest Accounting & Tax Database • Database Name in Find Databases • Subject: Taxation

31. In HeinOnline: Taxation & Economic Reform in America, Parts I & II, 1781-2010 “TERA is a 225-year archive of taxation and economic reform in America containing more than 900 volumes and nearly one million pages of legislative history materials and other documents.”

32. General (ie, non-tax) Legislative History • LexisNexis has Historical Indexes – Hearings 1789 through 1980andCIS/Historical Index • Gives bibliographic info and the CIS m-form number • ProQuest Congressional • Formerly LexisNexis Congressional • Still on a LN server, & will be for several more years • Clearer dates of inclusion • ProQuest Legislative Insight • Goes back only to 75th Cong. (1937-1938), so far • But: Compiled legislative histories go back farther (1961-62) than Congressional (1969-70) and will continue. • Many documents on both Proquest dbs are pdf.

33. If not at NYU and not conveniently available locally, use ILLiad for ILL

34. Click First Time Users; use your NYU email address to set up your account.

35. ILL Specifics: • Materials must be ordered in editors’ names, not TLR’s • Not instantaneous; can take 1-2 weeks • Limitations on materials we can order: • No volumes from sets; non-circulating materials; rare books; Bobst books; microforms available here or at BL; some newspaper articles; no international ordering. • You will be notified by email; pick up books at circulation within one week, or they are returned • Keep only as long as cover strip says you can • Renewals are only possible: • BEFORE the due date, & • IF the lending library will permit • Return books to circulation desk on time, please. • Caveat: We cannot order materials if your information is incorrect • You will get an email saying that your request failed. • Titles & publication information must be verified.

36. Verify titles via OCLC’s Worldcat

37. None of our copies of this book can be checked out of the library. However, Bobst’s copy can be checked out, and we would not honor an ILL request, unless that copy is NOS. Revesz, Richard Retaking Rationality

38. You can verify publication information, & make a perfect ILLIAD request (no mistakes, no cancelled requests), directly from the OCLC record: “LAW ILL” opens the ILLiad logon page; this information fills the form; add notes if necessary, & click Submit Request. Request Item-LAW ONLY

39. Click Libraries worldwide that own item; this is part of the list. Links typically go to the record you need in the holding libraries’ catalogs.

40. If only a few libraries own your book: • Click on the catalog links and search them. • Be sure that the book can be checked out of that library. • Books that can’t, will not be lent, either. • Hopefully, it will be owned by a local library that you can visit. • If not, you may have to contact your author.

41. If you get no hits in OCLC: • No library owns it • Too old? Possibly, but not likely. • It is not yet published • Too new? May be forthcoming & temporarily unavailable. • There is a mistake in your citation information • Possibly published out of the country under a different title? • Try keyword searching • Try the publisher’s web site, if you have that information • If no luck, come to reference for assistance

42. Microforms • If we own it in microform, we don’t order it through ILL • Check JULIUS to be sure your book or article isn’t on a database in pdf, e.g., HeinOnline or Making of American Law

43. For ex.: New York Law Journal: • Search in Journal Title • Many options for current issues: • Law.com from 2000 • Westlaw from 1989 • Legaltrac from 2003 • Proquest from 2005 • But: a NYLJ case or article from the mid-1980’s or earlier can only be found on microform.

45. Golding Media Center’s page opens; the pdf Title Guide to Microforms gives the cabinet number you need.

47. Cabinet Number Floor Plan If no one is in the Media Office, ask at the Circulation Desk for assistance if you need it.

48. BNA email alerts

49. Video; click BNA tab for list of their publications

50. BNA tax products with TOC email or search alerts