Many of CCHs federal tax publications, along with State Tax, Pension
Law, and selected Business Compliance products include links within each
document that will take you directly to related documents. This feature
is called SmartRelate. Instead
of simply linking documents by their citation, CCH tax and pension law
editors have skillfully selected which documents are actually related
to each other regardless of their citation number
SmartRelate automatically links similar documents to your current research findings so that you can get more information about your research topic.
When you open a document that has SmartRelate, you will see a series of buttons at the top of your document such as CCH Annotations, CCH Explanations, Committee Reports, and Current Developments:
Many Federal Tax publications will also include SmartRelate buttons throughout documents so that you can find related documents at the subsection level:

In either case, just click any of these SmartRelate buttons and another window will open with a list of documents related to the document you had on your screen.
When you click SmartRelate buttons within certain publications
(e.g., Internal Revenue Code), you will get an integrated list of relevant
documents found in other publications.
Click any of these links to go directly to that document.
State Tax publications include SmartRelate
buttons that will allow you to find related documents within the state
you are researching as well as within other states.
To return to the previous document, click the Back button on your browser.