Chap 2 - Chapter 2 Tax Research, Practice, and Procedure...

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Chapter 2 Tax Research, Practice, and Procedure ©2011 CCH. All Rights Reserved. 4025 W. Peterson Ave. Chicago, IL 60646-6085 1 800 248 3248 www.CCHGroup.com
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Chapter 2 Exhibits 1. Classification of Materials 2. Judicial Authority 3. Five-Step Research Method 4. Research Sources for Legislative Authority 5. Research Sources for Administrative Authority 6. Research Sources for Judicial Authority 7. Commercial Publishers of Comprehensive Services 8. Commercial Publishers of Judicial Decisions 9. Commercial Publishers of Current Developments CCH Federal Taxation Basic Principles 2 of 32 Chapter 2, Exhibit Contents A
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Chapter 2 Exhibits 10. Organization of the IRS 11. IRS Communications 12. Examination of Returns 13. Appeals Administrative Process 14. Taxpayer Bill of Rights 15. Choice of Tax Forum 16. Penalties CCH Federal Taxation Basic Principles 3 of 32 Chapter 2, Exhibit Contents B
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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 CCH Federal Taxation Basic Principles 4 of 32 Chapter 2, Exhibit 1
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Judicial Authority The three courts of original jurisdiction are: U.S. Tax Court U.S. District Court U.S. Court of Federal Claims CCH Federal Taxation Basic Principles 5 of 32 Chapter 2, Exhibit 2a
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Judicial Authority The appellate courts are: U.S. Circuit Courts of Appeals U.S. Court of Appeals for the Federal Circuit U.S. Supreme Court CCH Federal Taxation Basic Principles 6 of 32 Chapter 2, Exhibit 2b
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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. CCH Federal Taxation Basic Principles 7 of 32 Chapter 2, Exhibit 3
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Research Sources for Legislative Authority Authoritative Documents Research Source Authorship Binding Persuasive 16 th Amendment Constitution Congress Internal Revenue Code CCH, RIA, and West tax services Congress CCH Federal Taxation Basic Principles 8 of 32 Chapter 2, Exhibit 4a
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Research Sources for Legislative Authority 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) CCH Federal Taxation Basic Principles 9 of 32 Chapter 2, Exhibit 4b
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This note was uploaded on 01/14/2012 for the course ACCT 101 taught by Professor Smith during the Spring '11 term at UT Arlington.

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Chap 2 - Chapter 2 Tax Research, Practice, and Procedure...

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