FEDERAL TAX RESEARCH, tenth Edition, offers hands-on tax research analysis and has been fully updated to cover technology-oriented tax research tools. Based on instructor feedback, the authors have revised Part Three: Research Tools to better focus on tax services such as RIA Checkpoint and CCH Intelliconnect. Also, a detailed Instructor Research Case Matrix has been developed to make it easier for instructors to integrate research cases into their course. The tax planning chapter, Chapter 12, has been updated and revised extensively, with more content added to the chapter. For chapters 6 and 7 (RIA Checkpoint and CCH Intelliconnect), the authors have provided better developed solutions for the Research Questions.
Also, Multi-Facet, New Cumulative Problems have been developed for chapters six through nine; the authors created cumulative problems that consider federal issues, multi-juridical and financial accounting issues. Finally, more examples of memos and letters are placed online for users.
Table of Contents
Part I: THE TAX RESEARCH ENVIRONMENT.
1. Introduction to Tax Practice and Ethics.
2. Tax Research Methodology.
Part II: PRIMARY SOURCES OF FEDERAL TAX LAW.
3. Constitutional and Legislative Sources.
4. Administrative Regulations and Rulings.
5. Judicial Interpretations.
Part III: RESEARCH TOOLS.
6. Tax Services RIA Checkpoint.
7. Tax Services CCH Intelliconnect.
8. Tax Services Specialty and Others.
9. Multijurisdictional and Other Research.
10. Financial Accounting Research.
Part IV: IMPLEMENTING THE RESEARCH TOOLS.
11. Communicating Research Results.
12. Tax Planning.
13. Working with the IRS.
14. Tax Practice and Administration: Sanctions, Agreements, and Disclosures.