(window.webpackJsonp=window.webpackJsonp||[]).push([[10],{166:function(e,t,a){"use strict";a.r(t);var n=a(0),s=Object(n.a)({},function(){this.$createElement;this._self._c;return this._m(0)},[function(){var e=this,t=e.$createElement,a=e._self._c||t;return a("div",{staticClass:"content"},[a("h1",{attrs:{id:"source-documents"}},[a("a",{staticClass:"header-anchor",attrs:{href:"#source-documents","aria-hidden":"true"}},[e._v("#")]),e._v(" Source Documents")]),e._v(" "),a("p",[e._v("Includes Statutes & Regulations, IRS Agency Documents, State Primary\nSource Documents, and Treaties.")]),e._v(" "),a("p",[e._v("The available Index links display next to the content links.")]),e._v(" "),a("p",[e._v("Use "),a("strong",[e._v("Advanced Search")]),e._v(" to simultaneously search in multiple "),a("strong",[e._v("Source\nDocument")]),e._v(" files.")]),e._v(" "),a("p",[a("strong",[e._v("Federal Sources")]),e._v(" include:")]),e._v(" "),a("ul",[a("li",[e._v("Internal Revenue Code (IRC): "),a("em",[e._v("Annually 1986-Present, 1954, 1939,\n1913")])]),e._v(" "),a("li",[e._v("Treasury Regulations")]),e._v(" "),a("li",[e._v("Proposed Treasury Regulations: "),a("em",[e._v("Back to 1980")])]),e._v(" "),a("li",[e._v("Treasury Decision Preambles: "),a("em",[e._v("1990 to present")])]),e._v(" "),a("li",[e._v("Tax Legislation: "),a("em",[e._v("99th Congress (1985-1986) to present")])]),e._v(" "),a("li",[e._v("Revenue Rulings: "),a("em",[e._v("1954 to present")])]),e._v(" "),a("li",[e._v("Revenue Procedures: "),a("em",[e._v("1955 to present")])]),e._v(" "),a("li",[e._v("IRS Notices: "),a("em",[e._v("1980 to present")])]),e._v(" "),a("li",[e._v("IRS Announcements: "),a("em",[e._v("1970 to present")])]),e._v(" "),a("li",[e._v("Private Letter Rulings (PLRs): 1980 "),a("em",[e._v("to present")])]),e._v(" "),a("li",[e._v("Technical Advice Memoranda (TAMs): "),a("em",[e._v("1980 to present")])]),e._v(" "),a("li",[e._v("Internal Revenue Manual")]),e._v(" "),a("li",[e._v("Chief Counsel Notices")]),e._v(" "),a("li",[e._v("Coordinated Issue & Specialization Papers")]),e._v(" "),a("li",[e._v("Fact Sheets")]),e._v(" "),a("li",[e._v("Field Attorney Advice")]),e._v(" "),a("li",[e._v("Field Service Advice Memoranda")]),e._v(" "),a("li",[e._v("General Counsel Memoranda")]),e._v(" "),a("li",[e._v("LB&I Industry Director Guidance")]),e._v(" "),a("li",[e._v("MSSP Audit Guides")])]),e._v(" "),a("h2",{attrs:{id:"statutes-regulations"}},[a("a",{staticClass:"header-anchor",attrs:{href:"#statutes-regulations","aria-hidden":"true"}},[e._v("#")]),e._v(" Statutes & Regulations")]),e._v(" "),a("p",[e._v("Browse and search for Federal statutes and regulations including the\n"),a("strong",[e._v("Archived Versions")]),e._v(" of the Internal Revenue\nCode.")]),e._v(" "),a("p",[a("img",{attrs:{src:"/images/blt_Federal_Statutes_Regs.jpg",alt:"FederalStatutesRegs",title:"FederalStatutesRegs"}})]),e._v(" "),a("p",[e._v("Search multiple files simultaneously using "),a("strong",[e._v("Advanced\nSearch.")])]),e._v(" "),a("p",[a("img",{attrs:{src:"/images/blt_StatsRegs_2.jpg",alt:"StatsRegs2",title:"StatsRegs2"}})]),e._v(" "),a("h2",{attrs:{id:"irs-agency-documents"}},[a("a",{staticClass:"header-anchor",attrs:{href:"#irs-agency-documents","aria-hidden":"true"}},[e._v("#")]),e._v(" IRS Agency Documents")]),e._v(" "),a("p",[e._v("Click "),a("strong",[e._v("All IRS Agency Documents")]),e._v(" to view and browse all document\ntypes, including the "),a("em",[e._v("Internal Revenue\nManual")]),e._v(".")]),e._v(" "),a("p",[a("img",{attrs:{src:"/images/blt_Federal_IRS_Agency_Docs.jpg",alt:"FederalIRSAgencyDocs",title:"FederalIRSAgencyDocs"}})]),e._v(" "),a("p",[a("img",{attrs:{src:"/images/blt_IRS-Agency-docs_2.jpg",alt:"IRSAgencydocs2",title:"IRSAgencydocs2"}})]),e._v(" "),a("p",[e._v("Search selected documents by selecting individual collections.")]),e._v(" "),a("p",[a("img",{attrs:{src:"/images/blt_Source_IRS_Agency_Docs_AdvSrch.jpg",alt:"SourceIRSAgencyDocsAdvSrch",title:"SourceIRSAgencyDocsAdvSrch"}})]),e._v(" "),a("h2",{attrs:{id:"state-primary-sources"}},[a("a",{staticClass:"header-anchor",attrs:{href:"#state-primary-sources","aria-hidden":"true"}},[e._v("#")]),e._v(" State Primary Sources")]),e._v(" "),a("p",[e._v("Link to "),a("strong",[e._v("State Statutes, Regulations & Constitutions, Agency Documents,\nand State Tax Cases")]),e._v(". Archived versions are available for Statutes &\nRegulations.")]),e._v(" "),a("p",[a("img",{attrs:{src:"/images/blt_State_Primary_Sources.jpg",alt:"StatePrimarySources",title:"StatePrimarySources"}})]),e._v(" "),a("p",[e._v("To search states simultaneously, use the "),a("strong",[e._v("Advanced Search")]),e._v(" template.\nSelect specific states from the Statutes, Regulations or Constitutions\ndrop-down\nmenus.")]),e._v(" "),a("p",[a("img",{attrs:{src:"/images/blt_Source_Primary_Source_State_2.jpg",alt:"SourcePrimarySourceState2",title:"SourcePrimarySourceState2"}})]),e._v(" "),a("h2",{attrs:{id:"international-treaties"}},[a("a",{staticClass:"header-anchor",attrs:{href:"#international-treaties","aria-hidden":"true"}},[e._v("#")]),e._v(" International Treaties")]),e._v(" "),a("p",[e._v("Find U.S., International, and the full text of Model Treaties in the\n"),a("strong",[e._v("TREATIES")]),e._v(" frame.")]),e._v(" "),a("p",[a("strong",[e._v("International Tax Treaties")]),e._v(" and "),a("strong",[e._v("U.S. Tax Treaties")]),e._v(" include\ntreaties in force, not-in-force"),a("br"),e._v("\nand terminated\ntreaties.")]),e._v(" "),a("p",[a("img",{attrs:{src:"/images/blt_International_Tax_Treaties.jpg",alt:"InternationalTaxTreaties",title:"InternationalTaxTreaties"}})]),e._v(" "),a("hr"),e._v(" "),a("p",[a("strong",[e._v("INTERNATIONAL TAX TREATIES")])]),e._v(" "),a("p",[e._v("Click International Tax Treaties and access more than 17,000 treaty\ndocuments including: Competent Authority Agreements (English and\nnon-English), Consolidated (BBNA issued), Consolidated (Government\nissued), Exchange of Notes (English and non-English), FATCA Agreements\n(English and non-English, FATCA MOU, MOU (English and non-English),\nProtocols (English and non-English), Technical Explanation and\nRatification Documents (English and non-English), Treaty as signed\n(English and non-English).")]),e._v(" "),a("p",[e._v("Sort the results by Relevance or Countries and/or filter the documents\nby: Status, Country, Partner Country, Document Type, Topic, or Language\nto narrow the collection.")]),e._v(" "),a("p",[a("img",{attrs:{src:"/images/blt_Treaties_International_Treaties.jpg",alt:"TreatiesInternationalTreaties",title:"TreatiesInternationalTreaties"}})]),e._v(" "),a("p",[a("strong",[e._v("U.S. TAX TREATIES")])]),e._v(" "),a("p",[e._v("Click "),a("strong",[e._v("U.S. Tax Treaties")]),e._v(" and use any or all of the filters: Status,\nCountry, Partner Country, Document Type, Topic, or Language. Sort the\nresults by Relevance or\nCountries.")]),e._v(" "),a("p",[a("img",{attrs:{src:"/images/blt_Treaties_US.jpg",alt:"TreatiesUS",title:"TreatiesUS"}})]),e._v(" "),a("p",[a("strong",[e._v("ADVANCED SEARCH")])]),e._v(" "),a("p",[e._v("Use the "),a("strong",[e._v("Advanced Search International")]),e._v(" template to search selected\ncontent within the Treaties collection."),a("br"),e._v("\nSelect the relevant content collections, enter your search terms, and\n[Enter] or click the "),a("strong",[e._v("Search")]),e._v(" button "),a("img",{attrs:{src:"/images/blt_search.png",alt:"search",title:"search"}}),a("span",{staticStyle:{"font-family":"Verdana, Geneva, Arial, Helvetica, sans-serif","font-size":"10pt"}},[e._v(".")])]),e._v(" "),a("p",[a("img",{attrs:{src:"/images/blt_Treaties_AdvSrch_2.jpg",alt:"TreatiesAdvSrch2",title:"TreatiesAdvSrch2"}})]),e._v(" "),a("h2",{attrs:{id:"model-treaties"}},[a("a",{staticClass:"header-anchor",attrs:{href:"#model-treaties","aria-hidden":"true"}},[e._v("#")]),e._v(" Model Treaties")]),e._v(" "),a("p",[e._v("The Model Treaties collection includes the full text and summaries. The\ntreaty summaries include: OECD, UN, and U.S. Model Treaty Conventions\nand Commentaries, including OECD Model Tax Convention on Income and\nCapital July 2014, United Nations Income and Capital Model Convention\n2011, and US Model Income tax Convention 2016.")]),e._v(" "),a("p",[e._v("The Model Treaties available as full text are:")]),e._v(" "),a("p",[e._v("Andean Community Model Income Tax Treaty")]),e._v(" "),a("p",[e._v("OECD Model Income Tax Treaty")]),e._v(" "),a("p",[e._v("UN Model Income Tax Treaty")]),e._v(" "),a("p",[e._v("US Model Income Tax Treaty")]),e._v(" "),a("p",[e._v("Other Country-Specific Model Income Tax\nTreaties")]),e._v(" "),a("p",[a("img",{attrs:{src:"/images/blt_Treaties_Model_Full_text.jpg",alt:"TreatiesModelFulltext",title:"TreatiesModelFulltext"}})]),e._v(" "),a("p",[a("img",{attrs:{src:"/images/blt_Treaties_Model_Summaries.jpg",alt:"TreatiesModelSummaries",title:"TreatiesModelSummaries"}})])])}],!1,null,null,null);t.default=s.exports}}]);