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 document. Many federal tax publications also include SmartRelate links throughout documents, so that you can find related sources at the subsection level.

Linked 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.