47-How to Use Standard Federal Tax Reporter

47-How to Use Standard Federal Tax Reporter - S tandard F...

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Unformatted text preview: S tandard F ederal T ax R eporter How to Use How to Use CCH STANDARD FEDERAL TAX REPORTER T he CCH STANDARD FEDERAL TAX REPORTER, otherwise known as the STANDARD, is one of the most valuable tools available for income tax research and tax planning. The information in this How to Use guide describes the contents, organization and special features of the STANDARD, and the many ways in which it can be used. Understanding the STANDARD is key to getting the maximum benefit from this tool. The IRC Volumes contain the complete, of f cial text of the basic tax law-the Internal Revenue Code of 1986. Amendment notes following each subsection of the Code describe changes made in the text since 1954. Code Volume I also includes a Topical Index and Table of Contents for the Internal Revenue Code and a Source Notes-Finding Lists division, where current Code Sec- tions can be traced back to the 1939 Code. Code Volume II contains both related stat- utes that affect federal taxation but that do not appear in the Internal Revenue Code and amendments to the 1939 Code. The Code is kept current via weekly updates. IRC Volume I contains the following f nding tables. 1. Table I: Cross-Reference Tables from the 1939 to the 1954 Code. 2. Table II: Cross-Reference Tables from the 1954 to the 1939 Code . 3. Table III: Cross-references within the Code of 1986 : Cross-References What Volumes are included in the CCH Standard Federal Tax Reporter? Code Volumes (I, II) Index Volume Volumes 1-19 USTC Advance Sheets Citator A-M Citator N-Z within the Internal Revenue Code of 1986. This table is updated through 2000 and re F ects the latest Joint Com- mittee on Taxation information. 4. Acts supplementing the 1986 Code : This finding list shows the Public Laws enacted in 1986 and later years which amend the Internal Revenue Code of 1986 (as so redesignated by the Tax Reform Act of 1986 (P.L. 99-514)). Public Laws enacted in 1971 and later years which amend the Internal Revenue Code of 1954 begin on page 301. 5. Legislative History Locator Table : The CCH-prepared table lists the Public Laws (PLs) that have amend- ed or affected the Internal Revenue Code since the enactment of the 1954 Code and identi f es companion Com- mittee Reports that contribute to the understanding of tax changes made to the Code. Public Laws that made minor amend- ments to the Internal Revenue Code and that have no Committee Report relevant to tax changes made are not listed in the table, unless the law is listed in the Cumulative Bulletin. The table denotes the P.L. number, bill number, of f cial name of the legislation, the date the legislation was enacted, the date the Commit- tee Report (or other legislative his- tory) was issued, and the location of the applicable document in the Cumulative Bulletin. 2 How to Use Standard Federal Tax Reporter Where legislation does not carry an of f cial name, a description of the contents of the legislation is provided. Bill numbers for Com- mittee Reports that differ from the...
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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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47-How to Use Standard Federal Tax Reporter - S tandard F...

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