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Thomson Reuters Checkpoint
(6.1) A commercial tax and accounting service that includes Financial Accounting Standards Board (FASB) and Securities and Exchange Commission (SEC) materials, along with tax sources.
Annotated Tax Service
(6.1) An IRC tax service that compiles an editor’s explanation and evaluation, as well as provide annotations of related court cases and administrative rulings.
Topical Tax Service
(6.1) A subject matter tax service that follows the logical threads that connect noncontiguous code sections. Electronic forms offer current, updated information.
Citator
(6.1) A citation reference used to compile how subsequent events affect the legal standing of earlier issued sources of primary authority.
Cited Case
(6.1) In a citator, this refers to a judicial case decision that refers to a subsequent decision.
Citing Case
(6.1) In a citator, this consists of the name of the cited case and where it can be found. This is also referred to as the “citation.”
Cited Favorably
(6.1) In a citator, this indicates that the court cited a particular case and used the holding to support a current case.
Cited without Comment
(6.1) In a citator, this indicates that the court cited a case, but it may not have been an important determinant in a subsequent case.
RIA Citator
(6.1) A citator including the direct history of the primary authority being validated. In this citator, all cases discuss the holding or reasoning of the cited case.