CHAPTER 2 STUDENT F10

CHAPTER 2 STUDENT F10 - CHAPTER 2 TAX COMPLIANCE THE IRS...

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CHAPTER 2 TAX COMPLIANCE, THE IRS, AND TAX AUTHORITIES
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TAX RESEARCH Tax research is the method by which an interested party determines the best solution to a tax situation A crucial part of the research process is the ability to locate appropriate sources of the tax law
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TAX RESEARCH PROCESS
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TAX LAW SOURCES Primary sources of tax law include: The Constitution Legislative history materials Statutes Treaties Treasury Regulations IRS pronouncements, and Judicial decisions
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STATUTORY SOURCES Internal Revenue Code Codification of the Federal tax law provisions Three Codes: -- 1939, 1954, 1986
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LEGISLATIVE PROCESS
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TAX LAW SOURCES Secondary Sources include: Legal periodicals Treatises Legal opinions General Counsel Memoranda, and Written determinations
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ELECTRONIC RESOURCES CD-ROM Services CCH, RIA, and WESTLAW offer vast tax libraries On-Line Systems Lexis/Nexis, CCH, RIA, and WESTLAW Internet
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CHAPTER 2 STUDENT F10 - CHAPTER 2 TAX COMPLIANCE THE IRS...

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