22-fedtax

22-fedtax - F EDERAL T AX I. INTRODUCTION TO RESEARCH...

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Unformatted text preview: F EDERAL T AX I. INTRODUCTION TO RESEARCH SOURCES ................................................................................. 2 A. CCH IntelliConnect (formerly CCH Tax Research Network) ...................................................... 3 B. RIA Checkpoint ................................................................................................................................. 3 C. LexisNexis and Westlaw .................................................................................................................... 3 D. BNA Tax and Accounting Center ..................................................................................................... 3 E. IRS Website ........................................................................................................................................ 4 II. STARTING PLACES ............................................................................................................................ 4 A. Standard Treatises ............................................................................................................................. 4 B. Income Tax ......................................................................................................................................... 4 C. Estate and Gift Tax ............................................................................................................................ 5 D. Partnership, Corporate, and Securities Taxation ........................................................................... 5 E. State Tax ............................................................................................................................................. 5 F. International Tax ............................................................................................................................... 6 G. IRS Publications ................................................................................................................................ 6 III. SOURCES OF TAX AUTHORITY ................................................................................................... 6 A. Internal Revenue Code and Statutory Law ..................................................................................... 6 1. Tracing the History of Code Sections ........................................................................................... 7 2. Legislative History .......................................................................................................................... 7 B. Administrative Law .......................................................................................................................... 8 1. Regulations ..................................................................................................................................... 8 2. Administrative Publications ........................................................................................................ 10 2....
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This note was uploaded on 03/31/2012 for the course TAX 4001 taught by Professor Robertmcgee during the Spring '09 term at FIU.

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22-fedtax - F EDERAL T AX I. INTRODUCTION TO RESEARCH...

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