Acct 308 Chap2 lesson

Acct 308 Chap2 lesson - CCH Federal Taxation Comprehensive...

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CCH Federal Taxation Comprehensive Topics Chapter 2 Tax Research, Practice, and Procedure ©2005, CCH INCORPORATED 4025 W. Peterson Ave. Chicago, IL 60646-6085 800 248 3248 http://tax.cchgroup.com
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CCH Federal Taxation Comprehensive Topics 2 of 32 Classification of Materials Primary or “authoritative” Internal Revenue Code (statutory authority) Treasury Regulations (administrative authority) Internal Revenue Service Rulings (administrative authority) Judicial Authority Secondary or “reference” Looseleaf tax reference services Periodicals Textbooks Treatises Published papers from tax institutes Symposia Newsletters Chapter 2, Exhibit 1
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CCH Federal Taxation Comprehensive Topics 3 of 32 Five-Step Research Method 1. Gather the facts and identify the tax issues. 2. Locate and study the primary and secondary authorities relevant to the enumerated tax issues. 3. Update and evaluate the weight of the various authorities. 4. Re-examine various facets of the research. 5. Arrive at conclusions; communicate these conclusions to the client. Chapter 2, Exhibit 3
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CCH Federal Taxation Comprehensive Topics 4 of 32 Authoritative Documents Research Source Authorship Binding Persuasive 16 th Amendment Constitution Congress Internal Revenue Code CCH, RIA, and West tax services Congress Chapter 2, Exhibit 4a Research Sources for Legislative Authority
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CCH Federal Taxation Comprehensive Topics 5 of 32 Authoritative Documents Research Source Authorship Binding Persuasive Tax Treaties (to render mutual assistance between the U.S. and foreign countries in tax enforcement and to avoid double taxation.) Tax Treaties (CCH) Worldwide Tax Treaty Library (Tax Analysts) International Tax Treaties of All Nations (Oceana Publications) Congress (overrides Code if more recent) Chapter 2, Exhibit 4b Research Sources for Legislative Authority
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CCH Federal Taxation Comprehensive Topics 6 of 32 Research Sources for Legislative Authority Authoritative Documents Research Source Authorship Binding Persuasive Committee Reports (useful for determining Congressional intent when Code and Regs. are unclear) Cumulative Bulletins [CB] ( U.S. Government.). Internal Revenue Bulletin [IRB] if written within 6 months House Ways and Means Committee Senate Finance Committee Joint Conference Committee (no legal effect; only guidance) Bluebook (interprets new legislation) Bluebook (a government-issued, blue-covered book) Joint Committee on Taxation (no legal effect; only guidance) Chapter 2, Exhibit 4c
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This homework help was uploaded on 04/09/2008 for the course ACCT Acct 308 taught by Professor Lau during the Summer '06 term at CSU Fullerton.

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Acct 308 Chap2 lesson - CCH Federal Taxation Comprehensive...

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