Tax Research: Fundamentals

Description

The sheer number of sources of tax law can be overwhelming when you are first starting off as a practitioner. How do you differentiate between each one? What does each of them do? And what happens when there are conflicts between them? Through simple, plain language explanations and examples, this course gives the new practitioner an introduction to tax law. It talks about the types of primary authority and how they interact with each other. 
 
This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Highlights

The major topics covered in this class include:

• Tax Code Composition
• Source of Tax Code 1 - Laws
• Source of Tax Code 2 - Administrative Interpretations
• Source of Tax Code 3 - Case Law

Objectives

After attending this presentation you will be able to...

• Identify the different levels of authority in tax law
• Distinguish between the different types of administrative authority in tax law
• Recognize the different courts that hear cases involving tax law

Designed For

Tax practitioners who are looking to improve their research skills and understanding of the composition of the Internal Revenue Code