[Ebook PDF] Federal Tax Research, 11th Edition

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ISBN-13: 978-1337282987
ISBN-10: 1337282987

Author: Roby Sawyers (Author), Steven Gill (Author)

FEDERAL TAX RESEARCH, 11E provides unparalleled hands-on tax research training and practice you need using the latest versions of the most widely used online tax research tools, such as Thomson Reuters Checkpoint, CCH IntelliConnect, and BNA Bloomberg. CPA candidates, in particular, benefit from the coverage of professional and legal responsibilities and ethics as well as the federal tax process. This edition focuses on key research skills, critical problem-solving skills and the communication skills most important for today’s workplace.

BRIEF CONTENT
PART I THE TAX RESEARCH ENVIRONMENT 1
CHAPTER 1 Introduction to Tax Practice and Ethics 3
CHAPTER 2 Tax Research Methodology 45
PART II PRIMARY SOURCES OF FEDERAL TAX LAW 73
CHAPTER 3 Constitutional and Legislative Sources 75
CHAPTER 4 Administrative Regulations and Rulings 109
CHAPTER 5 Judicial Interpretations 143
PART III RESEARCH TOOLS 177
CHAPTER 6 Thomson Reuters Checkpoint 179
CHAPTER 7 CCH IntelliConnect 221
CHAPTER 8 Other Tax Services and Tax Periodicals 257
CHAPTER 9 Multijurisdictional Taxes 299
CHAPTER 10 Financial Accounting Research 353
PART IV IMPLEMENTING THE RESEARCH TOOLS 373
CHAPTER 11 Communicating Research Results 375
CHAPTER 12 Tax Planning 395
CHAPTER 13 Working with the IRS 419
CHAPTER 14 Tax Practice and Administration 457
RESEARCH CASES 493
GLOSSARY 543
INDEX 555

PREFACE
The 11th Edition of Federal Tax Research includes the deepest analysis of the online research tools available to assist with tax and accounting research. As a result, we believe that the 11th Edition is indispensable to learning and performing real-world research.
New features in the 11th edition include:
• A searchable electronic research case classification matrix. Faculty can search for appropriate cases to assign based on the necessary primary tax authority needed in the case (legislative, administrative, judicial), jurisdiction (federal, state, international), entity type or issue, tax type, the similarity of the research case to the facts in the primary sources, and the expected response (short paragraph, research memo, etc.).
• Chapter 1: An updated discussion of Circular 230 and the AICPA Code of Professional Conduct, including the impact of the Ridgely and Loving cases on the regulation of tax return preparers.
• Chapter 2: An updated discussion of research on the CPA exam and the importance of citations in tax research.
• Chapter 3: An enhanced discussion of tax treaties and committee reports and how they are used in tax research.
• Chapter 4: An expanded discussion of regulations, including the process of proposing and issuing final regulations, and an updated discussion of the authority of regulations post-Mayo. The chapter also includes additional discussion of private letter rulings and the cost of requesting rulings, an expanded discussion of the Internal Revenue Bulletin as a source of substantial authority, and a more thorough discussion of the litany of documents issued by the Treasury Department’s general counsel, including GCMs, CCAs, and FSAs.
• Chapter 5: An updated discussion of burden of proof standards to reflect current law.
• Chapter 6: A discussion and demonstration of the new Checkpoint Catalyst tool as well as updated screenshots and guidance related to conducting tax research using Thomson Reuters Checkpoint.
• Chapter 7: Updated screenshots and guidance related to conducting tax research using CCH IntelliConnect.
• Chapter 8: Updated screenshots and guidance related to conducting tax research using BNA Bloomberg, Lexis Tax Center with Lexis Advance Tax, Westlaw, LexisNexis Academic, and Tax Analysts.
• Chapter 9: Enhanced discussion of multistate taxation to better explain state income taxes to novice tax researchers as well as updates to screenshots and use of state and local and international research tools in Checkpoint, IntelliConnect, BNA Bloomberg, Lexis Tax Center, LexisNexis Academic, and Westlaw.
• Chapter 10: Updated screenshots and guidance related to the use of the FASB Accounting Standards Codification Research System (CRS). Isabelle Rozenbaum/PhotoAlto Agency RF Collections/Getty
• Chapter 11: Enhanced focus on general writing tips for the tax professional as well as using email and text messages to communicate with clients.
• Chapter 12: Updated discussion of the fundamental tenants of tax planning.
• Chapter 13: Enhanced discussion of the statute of limitations (moved from Chapter 14 to Chapter 13) as well as taxpayer rights and client confidentiality privilege for nonattorneys.
• Chapter 14: New discussion of relief from joint and several liability for innocent spouses.
The book has been prepared as a comprehensive, stand-alone reference tool for the user who wishes to become proficient in federal, multistate, and international tax research as well as financial accounting research. It is written for readers who are familiar with the fundamentals of the tax law, at a level that typically is achieved on the completion of two comprehensive introductory courses in taxation in either the accounting program in a business school or second- or third-year courses in a law school. Nearly every accounting, tax, and tax law student can benefit from the tools and strategies found in this book.