Federal Tax Research, 9th Edition

  • William A. Raabe University of Wisconsin - Whitewater
  • Gerald E. Whittenburg San Diego State University
  • Debra L. Sanders Washington State University
  • Roby B. Sawyers North Carolina State University
  • Steven L. Gill (Contributing Author) San Diego State University
  • ISBN-10: 1111221642
  • ISBN-13: 9781111221645
  • 544 Pages Hardcover 
  • Previous Editions: 2009, 2006, 2003
  • © 2012 | Published
  • College Bookstore Wholesale Price = $250.25 
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About The Solution

Overview

FEDERAL TAX RESEARCH, Ninth Edition, offers hands-on tax research analysis and has been fully updated to cover computer-oriented tax research tools such as CD-ROMs, the Internet, and computerized databases. The ninth edition offers a new chapter on Financial Accounting Research that, combined with their study of tax research, will equip students with the valuable research skills they need to be marketable to future employers. Also included in this edition is coverage on international tax research, an expanded review of tax ethics, and real-life cases to help foster a true understanding of federal tax law. Students will also receive a great amount of material on the role of tax research as it relates to the CPA exam. No other text can better prepare the user on tax research procedures and multiple applications!


Features/Benefits

  • Unparalleled Coverage of Online and CD-Based Tax Research: The ninth edition offers an in-depth view of tax research resources such as RIA®, CCH IntelliConnect, Westlaw®, and LexisNexis®.
  • Extended Research Cases: These cases require in-depth, integrative research. They are designed to simulate the business environment, where multiple resources must be utilized to research a solution or conclusion.
  • "Spotlight on Taxation" Boxes: These features are in every chapter to provide additional research tips, tax information, news, background, and interesting facts.
  • Quiz Yourself: For each chapter in the text, there are ten online interactive quiz questions. These quizzes give students additional practice on more difficult topics.
  • Extensive Coverage of State and Local Tax Research Sources: State and local taxation are two areas that heavily influence the tax field and tax research. The text provides students with a comprehensive review of these key subjects, which students will need to know to be successful in the professional world.
  • Thoroughly Updated: The ninth edition has been carefully updated to reflect all tax law and selected regulations changes issued since the previous edition.

What's New

  • NEW: An entire chapter on Financial Accounting Research (Chapter 10) has been added. Adding Chapter 10 is imperative because tax professionals are being asked to provide the work papers substantiating the determinations of the financial book to tax differences. Students will benefit by knowing how to perform both tax and accounting research to bring more value to their perspective employers. Students will obtain the skills to research tax and financial information when most accountants only have experience researching one, not both.
  • NEW: New exercises, problems, and research cases have been added and updated to provide the most relevant applications possible.
  • NEW: The new CCH IntelliConnect is included to provide students with yet another cutting-edge tax research tool.
  • NEW: Coverage of tax services (previous Chapter 6) and legal services (previous Chapter 7) is combined into one chapter (Chapter 6), putting all tax research services together to make comparisons easier.
  • NEW: All-new screen captures are included to keep the text up-to-date and visually stimulating to students of all learning styles.
  • NEW: Coverage of Tax Analyst has been decreased due to this service only being used by a small number of tax practitioners and the lack of access to the database by most schools.
  • NEW: Appendix C, IRS Circular 230 has been moved to the companion website.
  • NEW: Standard Tax Citations will be moved from Appendix B to the inside front cover.
  • NEW: All key search terms have been removed to improve students’ search skills when using Checkpoint, CCH, and so on. However, they will all be available in the instructor materials so that instructors can provide them to students as desired.

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. Commercial Tax Services.
7. Citators and Tax Periodicals.
8. State Tax Services.
9. International Tax Services.
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.
Appendix A: Time Value of Money Tables.
Appendix B: Standard Tax Citations.
Appendix C: IRS Circular 230.
Glossary.
Index.

Meet the Author

About the Author

William A. Raabe

William A. Raabe, Ph.D., CPA, is the Distinguished Professor of Accounting in the College of Business and Economics of the University of Wisconsin - Whitewater. A graduate of Carroll University (Wisconsin) and the University of Illinois, Dr. Raabe's teaching and research interests include international and multistate taxation, technology in tax education, personal financial planning, and the economic impact of sports teams and fine arts groups. Professor Raabe also writes Federal Tax Research and the PricewaterhouseCoopers Tax Case Studies. He has written extensively about book-tax differences in financial reporting. Dr. Raabe has been a visiting tax faculty member for a number of public accounting firms, bar associations, and CPA societies. He has received numerous teaching awards, including the Accounting Educator of the Year award from the Wisconsin Institute of CPAs. He has been the faculty adviser for student teams in the Deloitte Tax Case Competition (national finalists at three different schools) and the PricewaterhouseCoopers Extreme Tax policy competition (national finalist). For more information about Dr. Raabe, visit BillRaabeTax.com and BillRaabeTax on YouTube and Twitter.

Gerald E. Whittenburg

Gerald E. Whittenburg is a professor of accounting and taxation at San Diego State University. He received his Ph.D. from the University of Houston. Dr. Whittenburg's professional designations include Certified Public Accountant (CPA) and Enrolled Agent (EA). Professor Whittenburg's research interests have focused on corporate and individual taxation, as well as the tax research process. His articles on these and other topics have appeared in such journals as the ACCOUNTING REVIEW, ADVANCES IN TAXATION, ACCOUNTING EDUCATION: AN INTERNATIONAL JOURNAL, DECISION SCIENCES JOURNAL OF INNOVATIVE EDUCATION, JOURNAL OF TAXATION, TAXES, MANAGEMENT ACCOUNTING, PRACTICAL TAX STRATEGIES, JOURNAL OF TAXATION OF INVESTMENTS, VALUATION STRATEGIES, JOURNAL OF SMALL BUSINESS STRATEGY, JOURNAL OF TAXATION OF FINANCIAL INSTITUTIONS, THE TAX ADVISER, TAX NOTES, REAL ESTATE ACCOUNTING AND TAXATION, and JOURNAL OF ACCOUNTING EDUCATION. Dr. Whittenburg has authored several tax textbooks, including Income Tax Fundamentals and Federal Tax Research. Dr. Whittenburg was a visiting scholar at the University of Adelaide (Australia) in 1999 and 2005 and the University of South Australia in 2009 and 2010. In 2003, he received a Fulbright Senior Specialist grant at the Academy of Tax Services of Ukraine. While in Ukraine, he lectured students and conferred with the faculty and staff on income taxation in the United States.

Debra L. Sanders

Debra L. Sanders, Ph.D., CPA, is a professor in the Washington State University Department of Accounting. She has received numerous awards for outstanding teaching, research, and service. Dr. Sanders, a graduate of Arizona State University, has published in both academic and professional journals. Her work has appeared in the academic journals BEHAVORIAL RESEARCH IN ACCOUNTING, NATIONAL TAX JOURNAL, JOURNAL OF THE AMERICAN TAXATION ASSOCIATION, ADVANCES IN TAXATION, and THE INTERNATIONAL JOURNAL OF ACCOUNTING. Professional journals that have published her articles include TAXATION FOR ACCOUNTANTS, TAXATION FOR LAWYERS, THE REVIEW OF INDIVIDUALS, TAXES, THE TAX ADVISER, and JOURNAL OF FINANCIAL PLANNING.

Roby B. Sawyers

Roby Sawyers, Ph.D., CPA, CMA, is a professor in the Department of Accounting at North Carolina State University. He earned his undergraduate accounting degree from the University of North Carolina at Chapel Hill, his masters from the University of South Florida, and his Ph.D. from Arizona State University. He has taught a variety of undergraduate and graduate tax courses at both NC State and UNC-Chapel Hill and has been a visiting professor in the International Management Program at the Catholic University in Lille, France, and the Vienna School of Economics and Business (Wirtschaftsuniversitat Wien). He has also taught continuing education courses for the AICPA, NCACPA, BDO Seidman, McGladrey and Pullen, and PricewaterhouseCoopers. In addition to being on the author team of FEDERAL TAX RESEARCH, Dr. Sawyers is an author of MANAGERIAL ACCT AND MANAGERIAL ACCOUNTING--A FOCUS ON ETHICAL DECISION MAKING (Fifth Edition) and writes frequently for leading academic, policy, and professional tax journals. Dr. Sawyers has been an active member of the AICPA's Tax Division, having served on the Tax Executive Committee, chair of the Trust, Estate and Gift Tax Technical Resource Panel, and chair of the AICPA's task force on estate tax reform. He has also been active in tax policy issues in North Carolina, serving as the Chief of Staff for the North Carolina General Assembly's State and Local Fiscal Modernization Study Commission and as an advisor to the General Assembly's Joint Select Committee on Economic Development Incentives and North Carolina's Economic Development Board.

Steven L. Gill (Contributing Author)

Steven Gill is an assistant professor in the School of Accountancy. He received a BS in accounting from the University of Florida (Gainesville, FL) an MS in taxation from Northeastern University (Boston, MA), and a Ph.D. in accounting (University of Massachusetts 2007). Prior to entering academia, Professor Gill worked twelve years in the field of accounting including roles in public accounting, internal audit, corporate accounting, and, ultimately, vice president of finance. Professor Gill's research interests include a concentration in taxation including mutual funds and college savings ("529") plans and wider interests in corporate internal control structure and weaknesses, management overconfidence, and earnings quality. Professor Gill has taught at both the undergraduate and graduate levels, and his teaching interests include taxation and financial accounting.

Reviews

Customer Reviews

"A highly specialized, concise yet comprehensive tax research textbook. The best out there."
— Professor Rafi Efrat, California State University, Northridge
"The Federal Tax Research book is a comprehensive text that explains the primary and secondary sources which make up the body of tax law and the tax research services available to professionals. It is appropriate for a senior-level or a graduate class in tax research by accounting or law students."
— Lucia Smeal, Georgia State University

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