Blue J is predominantly trained on authoritative primary resources and Tax Notes’ news and commentary to ensure the breadth and quality of the answers we provide.
Blue J’s View More Sources instantly surfaces cases, documents, legislation, and commentary related to your response.
You’ll find answers supported by Tax Notes’ news analysis and stories, as well as Practice Articles, Special Reports, Viewpoints and much, much more from Tax Notes’ correspondent staff.
Within the US Federal settings, Blue J is trained on:
- Statutes
- Regulations
- Cases
- United States Supreme Court
- Tax Court
- Board of Tax Appeals
- Federal Circuit Courts
- Federal DC Circuit
- Federal Claims Court
- Federal District Court cases
- Federal Bankruptcy Court cases
- Administrative Assistance
- Administrative Assistance Agreements
- Court Opinions
- Definitions
- Income Tax Treaty
- Internal Revenue Bulletin
- IRM
- IRS Action on Decision
- IRS Announcement
- IRS Chief Counsel Advice
- IRS Chief Counsel Advisory Memorandum
- IRS Chief Counsel Notices
- IRS E-Mail Chief Counsel Advice
- IRS FAQs
- IRS Field Attorney Advice
- IRS Field Service Advisory Memorandum
- IRS Form Instructions
- IRS Industry Specialization Program Papers
- IRS Private Letter Ruling
- IRS Program Manager Technical Assistance
- IRS Proposed Regulation
- IRS Publication
- IRS Revenue Procedure
- IRS Revenue Ruling
- IRS Service Center Advice
- IRS Technical Advice Memorandum
- IRS Technical Expedited Advice Memorandums
- IRS Treasury Decision
- IRS Written Determination - Letter Ruling
- Model Tax Treaties
- OECD Pillar Two Commentary and Guidance
- OECD Pillar Two Model Rules
- OECD Transfer Pricing Guidelines
- Quick Reference Tables
- Senate Foreign Relations Committee Hearing Testimony
- Senate Foreign Relations Committee Hearing Transcripts
- Senate Foreign Relations Committee Reports
- Tax Notes Joint Committee on Taxation Explanations
- Tax Notes Letters to the Editor
- Tax Notes News Analysis
- Tax Notes News Stories
- Tax Notes Practice Articles
- Tax Notes Special Reports
- Tax Notes Tax Article Abstracts
- Tax Notes Treaty Summaries
- Tax Notes Viewpoint
- Treasury Department Technical Explanations
- Treaty Protocol
- Treaty Technical Explanation
- U.S. Ratification Instruments
Asking about state tax?
Blue J now covers more than 40 states, in addition to answering US Federal tax questions:
- Alabama (AL)
- Alaska (AK)
- Arizona (AZ)
- California (CA)
- Colorado (CO)
- Connecticut (CT)
- Delaware (DE)
- District of Columbia (DC)
- Florida (FL)
- Hawaii (HI)
- Idaho (ID)
- Illinois (IL)
- Indiana (IN)
- Iowa (IA)
- Kansas (KS)
- Kentucky (KY)
- Louisiana (LA)
- Maine (ME)
- Maryland (MD)
- Massachusetts (MA)
- Michigan (MI)
- Minnesota (MN)
- Missouri (MO)
- Montana (MT)
- Nebraska (NE)
- Nevada (NV)
- New Hampshire (NH)
- New Mexico (NM)
- North Carolina (NC)
- North Dakota (ND)
- Ohio (OH)
- Oklahoma (OK)
- Oregon (OR)
- Pennsylvania (PA)
- Rhode Island (RI)
- South Carolina (SC)
- South Dakota (SD)
- Texas (TX)
- Utah (UT)
- Virginia (VA)
- Washington (WA)
- West Virginia (WV)
- Wisconsin (WI)
- Wyoming (WY)
More states are on the way, so stay tuned!
Within the Canada Income Tax settings, Blue J is trained on:
- Statutes: ITA, ETA and GMTA
- Regulations
- Definitions
- Income Tax Folio
- CRA Roundtable
- Cases
- Supreme Court of Canada
- Federal Court of Appeals
- Tax Court of Canada
- Federal Court
- Administrative Assistance Agreements
- Administrative Letter
- Canadian Tax Treaty
- Canadian Tax Treaty Amending Protocol
- CRA Conference Statement
- CRA FAQs (from website)
- CRA Publications (from website)
- Department of Finance Explanatory Notes to Legislative Proposals
- External Technical Interpretation
- Federal budget 2024
- Finance Comfort Letters
- General Information Letter
- GST/HST technical publications
- Income Tax Audit Manual
- Income Tax Severed Letter
- Internal Technical Interpretation
- Ministerial Correspondence
- Ministerial Letter
- OECD Pillar Two Commentary and Guidance
- OECD Pillar Two Model Rules
- OECD Transfer Pricing Guidelines
- Tax Notes News Stories
- Tax Notes Practice Articles
- Tax Notes Special Reports
- Tax Notes Tax Article Abstracts
- Tax Notes Viewpoint
- Technical Interpretation
- Treaty Summaries
Within the UK settings, Blue J answers questions about UK income, VAT and corporation tax.
Click here to see the extensive list that Blue J UK is trained on.