This course provides a working knowledge of the methodology of implementation-based tax research. Drawing on the latest developments in online research, this course describes how to ask the right questions, organize the facts, locate and assess pertinent authority, and clearly communicate research findings.
Demonstrate a working knowledge of the methodology of implementation~based tax research~Apply the hierarchy for sources of tax authority in researching a tax question~Execute efficient and meaningful research within tax online services
Sources of tax law and interpretation
Internal Revenue Code
Administrative guidance
Treasury Regulations
Issue – spotting exercise
Citations
Tax research memorandum
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