Tax Research Webinar

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 differences between primary and secondary sources, and detailing the steps in the tax research process.
Highlights

• 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