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Research Institute of America (RIA),a leading provider of comprehensive tax, auditing, finance and accounting research for over 60 years, offers CHECKPOINT- web-based research service delivering complete information with unsurpassed search capabilities. Type keywords or use the simple "search wizards" for access to comprehensive tax research. RIA's OnPoint System on CD-ROM offers similar capabilities. RIA's electronic products are known for editorial superiority, with links to supporting Code sections and source documents. Expert analysis has been written by CPAs and attorneys as well as treatises from Warren, Gorman and Lamont(WG&L). Added: eComplya web-based payment information reporting system in which Fast-Tax serves as the Application service Provider. Information regarding eComply may be viewed at the Fast-Tax website, www.fasttax.com. Research Institute of America (RIA) is a division of Thomson Tax & Accounting. Please contact the RIA representative for full details of their offerings.

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