This research text takes a practical, hands-on approach that goes beyond a random sampling of tax research sources. Fully updated, it extensively covers computer-oriented research tools including CD-ROMs, the Internet and computerized databases.
Contents:
Part I: The tax research environment; an introduction to tax practice; tax research methodology. Part II: Primary sources of federal tax law; constitutional and legislative sources; administrative regulations and rulings; judicial interpretations. Part III: Using secondary sources as research tools; citations and other paper and electronic law finding devices; annotated tax services; topical tax services; tax journals and newsletters. Part IV: Implementing the research tools; communicating research results; tax planning; tax practice and administration - working with the IRS; tax practice and administration - sanctions, agreements, and disclosures.