June 4th, 2012 
Alexander Glaser 
Tax Research Process
Steps in the tax research process
Establish the facts
Identify the issues
Locate authority
Develop conclusions
Communicate the recommendations
Ch 3 for citations
Keyword search
Table of content search
Primary source search
IRS Paper Set up
Name
Relevant Facts
Specific Issues
Conclusions
Authoritative Sources Used
Support
Sources
Statutory Sources
US constitution
Tax treaties
Internal revenue code
Admin Sources
Treasury regulation
Revenue ruling
Revenue procedures
Written determinations
IRS publications
Judicial sources
Supreme court
Appeals
District Court
Tax Court
Us Court of Federal Claims
Legislative Process to amend the tax law
House ways and means committee
Voted by the house
—||| Senate Finance Committee
Voted by the Senate
—– Joint Conference Committee reconciles the difference
Revised bill voted on by House then the Senate
Signed by President
Incorporated into Internal Revenue Code
Code sections
Starts off with general rule
I.R.C Section 1031
Section
Subsection
Paragraph
Subparagraph
Clause
Section 318 deals with ownership of stock and family
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