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Federal Tax Research

By Roby B. Sawyers, Steven Gill

12th Edition © 2021
Discipline:Taxation
Course:Taxation
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About this product

Federal Tax Research

UNPRECEDENTED DEGREE OF HANDS-ON TAX RESEARCH ANALYSIS REFINES READER'S SKILLS. This edition’s proven, hands-on approach focuses on active learning and real-world experiences to prepare your students for professional success.

UP-TO-DATE COVERAGE HIGHLIGHTS ONLINE RESEARCH SKILLS. Students learn how to most effectively use today’s leading online tax research tools with this edition’s in-depth focus on CCH IntelliConnect and Thomson Reuters Checkpoint. Students also learn to use BNA Bloomberg, Lexis Tax Center with Lexis Advance Tax, Westlaw and Tax Analysts.

EASY-TO-FOLLOW SCREEN IMAGES AND TUTORIALS MAKE IT EASIER TO PRESENT TODAY’S RESEARCH TOOLS TO YOUR STUDENTS. With this edition’s clear presentation, your students efficiently learn how to maximize the research tools available to them.

SEARCHABLE DATABASE OF MORE THAN 250 RESEARCH CASES MAKES IT SIMPLE TO SELECT THE BEST CASES FOR YOUR COURSE. This helpful, detailed database helps you, as instructor, efficiently locate and assign cases that meet your specific needs.

Table of contents

Chapters

Cover Page
Title Page
Copyright Page
Dedications
About the Authors
Preface
Part 1. The Tax Research Environment
Part 2. Primary Sources of Federal Tax Law
Part 3. Research Tools
Part 4. Implementing the Research Tools
End Sheets

Part 1. The Tax Research Environment

Chapter 1. Introduction to Tax Practice and Ethics
Preview this section ↗
1. Elements of Tax Practice ↗
1-1. Tax Compliance ↗
1-2. Tax Planning ↗
1-3. Tax Litigation ↗
1-4. Tax Research ↗
2. Rules and Ethics in Tax Practice ↗
2-1. Circular 230 ↗
2-2. AICPA Code of Professional Conduct ↗
2-3. Statements on Standards for Tax Services ↗
2-4. Sarbanes–Oxley and Taxation ↗
2-5. ABA Model Rules of Professional Conduct ↗
2-6. IESBA International Code of Ethics for Professional Accountants ↗
3. Nonregulatory Ethical Behavior Models ↗
3-1. Ethical Dilemmas and Ethical Reasoning ↗
3-2. Ethical Professional Behavior ↗
3-3. Ethics Training and Education ↗
4. Legal Research by Certified Public Accountants ↗
Summary ↗
Key Words ↗
Discussion Questions ↗
Exercises ↗
Chapter 2. Tax Research Methodology
1. The Tax Research Process
1-1. Step 1: Establish the Facts
1-2. Step 2: Identify the Issues
1-3. Step 3: Locate Authority
1-4. Step 4: Evaluate Authority
1-5. Step 5: Develop Conclusions and Recommendations
1-6. Step 6: Communicate the Recommendations
1-7. The Citation System
2. Conducting Tax Research Using Online Services
2-1. Benefits of Using Online Tax Services
3. Using a Commercial Online Tax Service to Conduct Tax Research
3-1. Step 1: State the Issue as a Question
3-2. Step 2: Identify the Keywords
3-3. Step 3: Construct a Research Query
3-4. Step 4: Select Sources and Execute the Search
3-5. Step 5: Interpret and Refine the Search
4. Tax Research Practical Considerations
5. Research and Tax on the CPA Exam
Summary
Key Words
Discussion Questions
Exercises

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