acct 827 ppt constitution and leg sources

acct 827 ppt constitution and leg sources - Overview...

Info iconThis preview shows pages 1–13. Sign up to view the full content.

View Full Document Right Arrow Icon
1 Overview CONSTITUTIONAL AND LEGISLATIVE SOURCES
Background image of page 1

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
2 CONSTITUTIONAL AND LEGISLATIVE SOURCES Sources of Law History of U.S. Taxation U.S. Constitution Tax Treaties Legislative Process Internal Revenue Code
Background image of page 2
3 Sources of Law Sources of Law Primary Sources Secondary Sources
Background image of page 3

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
4 Primary Sources Statutory Administrative Judicial
Background image of page 4
5 Statutory Sources of Law U.S. Constitution Tax Treaties Internal Revenue Code Language of the statute Legislative history and intent
Background image of page 5

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
6 Administrative Sources of Law Treasury Regulations Revenue Rulings Revenue Procedures Private Letter Rulings IRS Publications
Background image of page 6
7 Judicial Sources of Law Supreme Court Courts of Appeals Entry-Level Courts Tax Court Tax Court, Small Cases Division Claims Courts
Background image of page 7

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
8 Secondary Sources Tax Services Annotated services Topical services Tax journals and newsletters Tax textbooks and treatises
Background image of page 8
9 U.S. Constitution U.S. Constitution (1 of 2) (1 of 2) Source for all federal tax law Requires uniform imposition of Congressional tax law throughout U.S.
Background image of page 9

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
10 Congress can impose import taxes, but not export taxes Right to due process and privacy U.S. Constitution U.S. Constitution (2 of 2) (2 of 2)
Background image of page 10
11 16th Amendment “The Congress shall have the power to lay and collect taxes on incomes, from whatever sources derived, without apportionment among the several states, and without regard to any census or enumeration.”
Background image of page 11

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
12 Tax Treaties Tax Treaties (1 of 3) (1 of 3) Authorized by Article II, Sec. 2 of Constitution
Background image of page 12
Image of page 13
This is the end of the preview. Sign up to access the rest of the document.

This note was uploaded on 05/23/2011 for the course ACCT 827 taught by Professor Gayden during the Spring '11 term at Governors State University.

Page1 / 35

acct 827 ppt constitution and leg sources - Overview...

This preview shows document pages 1 - 13. Sign up to view the full document.

View Full Document Right Arrow Icon
Ask a homework question - tutors are online