Tax Law Research Best Practices

Training Provided by Lorman Education Services nResearching tax issues involves an understanding of a complex system of legislation, regulations, and administrative document and decisions. Each of these elements of tax law has a different precedential value to the practitioner. Moreover, tax law is an area that changes constantly. Congress and the states regularly amend tax laws, and the Internal Revenue Service adds or amends its regulations to changes in the code. Courts and administrative panels will decide how the laws and regulations are applied to specific controversies. This teleconference will examine the sources for identifying tax law and tools that track changes in the law as applied. It will also identify approaches to state tax and topical research. You will come away from the teleconference with an understanding of the strategies for tax research.

Tax Law Research Best Practices Agenda

1. Beginning Tax Research - An Overview of Available Resources
1. Research Guides
2. Commercial Publications
3. Government Documents
2. Statutes, Codes, Regulations and Court Opinions
1. The Internal Revenue Code
2. Internal Revenue Regulations
3. Proposed Regulations
4. Other Administrative Pronouncements
5. Legislative Histories
6. Tax Court and Judicial Determinations
3. The Treasury Department and the Internal Revenue Service
1. Standard Documents Created by the IRS
1. Memoranda, Enforcement Letters and Other Official Position Statements
2. Forms and Form Archives
2. Tracking Documents Online and in Paper
4. Loose-Leaf Publications and Treatises
1. CCH, RIA, BNA and Others
2. Online Counterparts
5. Other Jurisdictions and Research Types
1. State Tax Research Sources
2. Topical Research (Excise Taxes, etc.)
3. Tax Citators and Tax Articles
4. Tax Treaties

About The Training Provider: Lorman Education Services

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