In addition to being
available in the CCH State Tax Reporters, SmartRelate
is now an indispensable tool for federal tax research as well.
It allows you to seamlessly move between your target document in CCH
federal tax publications and related CCH primary and analytical
sources for a quick, yet complete, understanding of the topic.
SmartRelate achieves this goal by offering
a series of links to relevant sources at the top of each affected
federal tax publications also include SmartRelate
links throughout documents, so that you can find related
sources at the subsection level.
documents are skillfully selected by CCH editors to ensure
applicability. With SmartRelate, instead
of simply linking documents by their citation, CCH editors take you to
on-point CCH Explanations, CCH Annotations, Federal Regulations,
Committee Reports, Current Developments (containing relevant cases and
rulings), "Related Topics" and the applicable Internal Revenue Code
section. Related Topics include an integrated list of relevant
documents found in other publications for a more thorough
understanding of your issues.