The tax advisor needs to follow a regimented process for researching tax questions, so that the eventual outcome is based on a thorough knowledge of the facts and issues, and backed up by relevant authority. The Tax Research Techniques course walks you through every step of this process, with particular attention to locating the applicable authority and determining how to apply the tax rules.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Identify the activities needed to establish facts for a tax question.
Specify the principles related to tax planning.
Identify the sources of information used in tax research.
Recall the authority level for the different types of statutory and administrative law.
Identify the general classifications of tax commentary that are available.
Major Topics
Tax Research Techniques
The Essential Tax Research Steps
