Tax Research: Intermediate Webinar

Dec 10
11:30 - 12:30 p.m.


CPE Credits

Answering clients' tax questions accurately and on time is a key challenge for tax practitioners. Through simple, plain language explanations and examples, this course will help practitioners perform tax research more efficiently by describing the structure of the primary sources, highlighting the difference between primary and secondary sources and describing the steps in the tax research process. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Learning Objectives:

After attending this presentation you will be able to...

  • Identify the circumstances when a client may want to consider requesting a private letter ruling
  • Differentiate between primary and secondary pieces of authority
  • Illustrate the steps to the tax research process and the parts of a tax research memorandum


The major topics covered in this class include:

  • Tax Code Hierarchy
  • Organization of an Internal Revenue Code Section
  • Special Rules for IRC Citation
  • Citing Other Primary Authority
  • Private Letter Rulings
  • Primary Vs Secondary Authority
  • Secondary Sources of Authority
  • Steps in the Tax Research Process
  • Research Memoranda


PICPA Member: $49
Nonmember: $74

More Information

Course No. PEDPTRI1

Level: Intermediate

Prerequisites: Working knowledge of basic tax law structure

This webinar is hosted by PICPA's partner, CPA Crossings, LLC. After registering, you will receive an email from with the log-in information.


Dave Peters