Tax Research Process

tax research process

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

 

tax research process

 

Responses are currently closed, but you can trackback from your own site.

Comments are closed.