Federal Tax Research
Search in google:
Covering the tax research environment, primary sources of federal tax law, and computer research tools, this textbook is suitable for accounting courses in a business school or for advanced courses in a law school. Chapters cover methodology, constitutional and legislative sources, administrative regulations and rulings, judicial interpretations, electronic and printed tax and legal services, journals and Internet sources, communication research results, tax planning, and working with the IRS. Annotation c. Book News, Inc., Portland, OR (booknews.com) Booknews Last updated in 1997, this reference for business and law school students and practicing accountants and attorneys is divided into four broad sections: the tax research environment, primary sources of federal tax law, using secondary sources as research tools, and implementing the research tools. Case studies, exercises, and discussion questions involve the student in the material. Emphasis is placed on computer-based resources. Abundant appendices list relevant forms, documents, and data. Some familiarity with the fundamentals of the federal income and transfer tax law is assumed. Annotation c. Book News, Inc., Portland, OR (booknews.com)
Pt. 1The tax research environment11Introduction to tax practice22Tax research methodology45Pt. 2Primary sources of federal tax law793Constitutional and legislative sources804Administrative regulations and rulings1155Judicial interpretations145Pt. 3Research tools1876Tax services and periodicals1887Legal services and Internet sites2278Citators and other finding devices2699State tax services301Pt. 4Implementing the research tools34310Communicating research results34411Tax planning37512Working with the IRS40313Tax practice and administration : sanctions, agreements, and disclosures435App. ATime value of money tables486App. BStandard tax citations490App. CIRS circular 230494
