T11F-Chp-16-1-Tax Research-2011F

T11F-Chp-16-1-Tax Research-2011F - Chapter 16. Tax Research...

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1 Chapter 16. Tax Research Fall 2008 Howard Godfrey, Ph.D., CPA UNC Charlotte Copyright © 2008, Dr. Howard Godfrey Edited November 27, 2008. T8-Chp-16-1-Tax Research-2008
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Tax Research. Tax Research 729 Introduction 714 Tax Compliance vs Tax Planning 729 Primary Sources 714 1: Establish Facts and Issues 730 Legislative Sources 714 2: Locate Relevant Authorities 730 Administrative Sources 720 3: Importance of Authorities 731 Judicial Sources 722 4: Reach Conclusions 732 Citations to Authorities 724 Make Recommendations Secondary Sources 727 Communicate the Results Tax Services 727 Research Example 732 Computer-Assisted 1: Establish Facts and Issues 732 Research 727 2: Locate Relevant Authorities 732 Citators 729 3: Importance of Authorities 733 Tax Periodicals 729 4: Reach Conclusions 735 Make Recommendations Communicate the Results Research Memorandum 735 Facts, Issues, Conclusions, Reasoning 735
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Tax Research. Introduction 714 Primary Sources 714 Legislative Sources 714 Administrative Sources 720 Judicial Sources 722 Citations to Authorities 724
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Tax Authorities There are two classes of tax authorities Primary Authoritative law and writings of the three branches of the federal government: legislative, executive, and judicial Secondary Supporting materials which provide interpretation of the primary
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Primary Authorities: Legislative U.S. Constitution Article 1, Section 7 Sixteenth Amendment Internal Revenue Code of 1986 (the Code) Statutory language Legislative intent
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How a Bill Becomes Law Committee Senate Finance Committee House of Representatives Senate Joint Conference Committee President
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Which of the following is true of the Internal Revenue Code? a. It includes statutes and regulations b. It is issued by the Tax Court c. It contains tax law passed by Congress d. It contains pronouncements of the Treasury Department
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Which of the following is true of the Internal Revenue Code? a. It includes statutes and regulations b. It is issued by the Tax Court c. It contains tax law passed by Congress d. It contains pronouncements of the Treasury Department
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Primary Authorities: Executive/Administrative Treasury Regulations Interpretive versus Legislative Proposed, temporary, and final Revenue Rulings and Procedures Acquiescence and Non-acquiescence Letter Rulings Before or after the action Other IRS Pronouncements Memorandums Notices, announcements, publications,
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Primary Authorities: Judicial U.S. Supreme Court U.S. Courts of Appeals U.S. Court of Appeals for the Federal Circuit U.S. Tax Court U.S. District Court U.S. Court of Federal Claims Small claims division of U.S. Tax Court Trial level Appellate level
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Statutory Sources of Authority U.S. Constitution Internal Revenue Code Tax treaties Committee reports that indicate the legislative intent of a bill Senate Finance Committee Joint Conference Committee
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This note was uploaded on 03/09/2012 for the course ACCT 4220 taught by Professor Burton during the Spring '08 term at UNC Charlotte.

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T11F-Chp-16-1-Tax Research-2011F - Chapter 16. Tax Research...

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