Tackling Tax Research
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Transcript of Tackling Tax Research
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Tackling Tax Research
Research RefreshersAmy TaylorApril 2, 2009
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Roadmap
What is tax law? What are the sources? Where do you find the law? How do you know if it’s current?
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Tax Authorities
Legislative Administrative (executive) Judicial
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Sources of Tax Law Legislative
Internal Revenue Code (IRC) Located in Title 26 of the U.S.C. and as a stand-alone
code Administrative
Internal Revenue Service (IRS) in conjunction with the Treasury Department
Judicial Federal court opinions
US Tax Court US Courts of Appeals
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Sources of Tax Law, cont. Agency interpretative regulations (executive authority– written by
IRS & Treasury), including: Final, Temporary and Proposed Regulations promulgated under IRC
7805 Treasury Notices and Announcements
Public Administrative Rulings (IRS Revenue Rulings) – official interpretations of the tax consequences of the Code’s application to a hypothetical factual situation. Binding on all taxpayers and are not general statements. Can provide clues to the IRS’ litigation strategy. About 60 per year, 1-3 pages each Sources: taxpayer inquiries, court decisions, perceived need for
additional guidance Published in the Weekly Internal Revenue Bulletin and semi-annually in
the Cumulative Bulletin Must check its currency with a citator volume Citation: Rev. Rul. 99-40,1999-48 IRB 5; Rev. Rul. 99-40, 1999-2 CB 60
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Persuasive Authority
Legislative history Private Administrative Rulings (private
parties may approach the IRS directly and ask for a Private Letter Ruling on a specific issue– these rulings are binding only on the requesting taxpayer)See irs.gov for how to make this request
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Westlaw: Add a Tax Tab
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Westlaw: Add a Tax Tab
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Westlaw Tax Tab
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Westlaw Tax Tab
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Find a Tax Document
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Find a Tax Document
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KeyCite for Tax
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KeyCite for Tax
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KeyCite for Tax
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RIA Tax Citator
Only 31 citing documents
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Current Awareness
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Current Awareness
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Secondary Sources: TMP
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Federal Income TMP
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Federal Income TMP
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Federal Income TMP
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Federal Income TMP
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Federal Income TMP
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U.S. Tax Reporter
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U.S. Tax Reporter
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U.S. Tax Reporter
Browsing by IRC section
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U.S.T.R. – Annotations to 280A
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CCH Tax Research Network
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CCH: Find by Citation
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CCH: Check Citator
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CCH: Check Citator
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CCH: Federal Tab
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CCH: Federal Tab
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CCH: Browse by IRC
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CCH: Browsing by IRC
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CCH: Browsing by IRC
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CCH: Searching
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CCH: Searching
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IRS.gov
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IRS.gov
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IRS.gov
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IRS.gov
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IRS.gov
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IRS.gov
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IRS.gov
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Lexis
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Lexis
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Lexis
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Lexis
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Lexis
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Lexis