Internet-based version of tax information provided by the Research Institute of America (RIA). Checkpoint includes information from primary and secondary (editorial) sources on U. S. federal, state, and local taxes, estate planning, pensions and benefits, international taxation, and payroll taxation for U. S. companies and individuals. Primary contents include the full text of tax legislation dating back to 1996, current code and code histories back to 1990, regulations, and IRS administrative rulings.
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