Smart Charts from CCH

 

 

Smart Charts™ provide tax practitioners with information on hundreds of critical tax topics at both the state and federal levels. The content is authoritative, comprehensive, easy-to-understand and searchable. With Smart Charts, you save valuable time and work more efficiently.

Now, Smart Charts are even smarter. New content and tools make this valuable research resource richer than ever. In addition, improved navigation makes it quicker to find the information you need. Here is a closer look at what is new:

 

Legislative Points of Entry

Six new legislative entry points provide topical access to legislative summaries, explanation and analysis, starting with tax years 2010 and 2011. Search by:

  • Legislative development: Primary Smart Charts also feature client letters
  • Development by effective date, by act of provision
  • Development by expiration date, by act of provision

 

Federal Current Developments by Code Section

A new Smart Chart provides code heads with all the new developments for a given code section within a calendar year. It's like having an enhanced Federal State Tax Reporter print cumulative index to ever-changing developments. It includes links to:

  • Tax Day stories about that development
  • The full text of a case or ruling in Federal State Tax Reporter

 

Federal and State Current Developments by Date

Simply select the date and jurisdiction for the results you need.

New State Business Income Tax Smart Chart Topics

A total of 19 new topics, in three areas, including:

  1. Net Operating Loss
    • Carry forward and carry back periods
    • Federal deduction
    • Mergers and acquisitions
    • Special classes of taxpayers
    • State deductions
    • Waivers of carry back periods
  2. Statute of Limitations
    • Audits and assessments
    • Wavier of extension agreements  
  3. Preparer Penalties
    • Client information disclosures

 

Not a Smart Charts subscriber? Contact your CCH Account Representative today, and learn how you can start working smarter.
IntelliConnect® Home Page Links

Helpful links provide quick access to information and links.

Daily news headlines links:

  • Daily highlights listing
  • New “daily highlights” publication available to all subscribers of Tax Day can be accessed via Browse
Links to frequently used free websites, including:
  • Internal Revenue Service
  • House/Senate
  • Joint Committee on Taxation
  • State Departments of Revenue
  • Other state sites

 

Internal Revenue Code Consolidation

Previously, you could select from three options: Federal State Tax Reporter, Tax Research Consultant™ and regular. Now, with one consolidated Internal Revenue Code section, you experience:

  • Relate buttons tied to subscriptions that appear in the Internal Revenue Code
  • Elimination of redundant hits
  • Improved clustered display

 

Expanded Tax Research Consultant-Related Information

ALL explanations in Tax Research Consultant now contain "related information" buttons

Searchable Client Letters

Client Letters are now fully "searchable" from the main search pane in IntelliConnect®:

  • Client Letters will surface during key word searches
  • You can now link directly to a single Client Letter, not just the toolkit
  • You can continue to search the Client Letter Toolkit, as well