This online webinar course offers a thorough exploration of primary tax law sources, designed to enhance the skills of tax, accounting, and finance professionals in research and citation. Participants will learn the correct methods of citing primary tax law sources, with the additional benefit of being introduced to dozens of free Internet sites offering these resources. The CPE course also focuses on teaching tax research methodology, defined through multiple case studies, providing practical, real-world applications. By understanding the various levels of authority and how to use the Internal Revenue Manual when representing clients, participants will gain a comprehensive toolkit to conduct accurate and efficient tax research. This knowledge not only adds value to your professional skill set but also elevates your proficiency in providing informed tax advice and representation.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Identify tax research methodology
Cite how to use primary tax law sources and tax research services
Identify the various levels of authority
Identify how to use the Internal Revenue Manual when representing clients
Major Topics
Treasury Regulations
Judicial Authorities
Major Reporters
Internal Revenue Code
Revenue Rulings / Revenue Procedures
Tax Research Methodology
Searches