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Page 1: Tackling Tax Research

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