Specifications include, but are not limited to: ONLINE SUBSCRIPTION ACCESS Furnish online subscription access to the database library for tax research which includes all of the following components and attributes: CURRENT AND HISTORIC SOURCE DOCUMENTS Federal tax reporters provide all current and historic (archival) primary source documents including, but not limited to, the following: - federal laws - regulations - rulings - committee reports - court decisions (published and unpublished) - tax treatises - annotations Topics must include the following: - individual income - corporation income - insurance premium taxes - partnership - fiduciary - estate - gift - excise - sales and use - employment - international - bankruptcy - collection - nexus - unclaimed property - health care and retirement plan requirements - other applicable taxes as necessary