West’s Federal Tax Research

by Raabe, William A.; Whittenburg, Gerald E.; Sanders, Debra L.

• ISBN13: 9780324123852
• ISBN10: 032412385X
• Format: Hardcover
• Copyright: 2002-01-28
• Publisher: South-Western College/West

Summary

This market-leading tax research text takes a practical, hands-on approach that goes beyond a random sampling of tax research sources. Fully updated, West's Federal Tax Research extensively covers computer-oriented research tools including CD-ROMs, the Internet and computerized databases.From its tax planning orientation to the real-life cases, this is one book that conveys a true understanding of the most important elements of the federal tax law.

Table of Contents

PART 1 The Tax Research Environment	1	(62)
Introduction to Tax Practice	2	(33)
Tax Research Methodology	35	(28)
PART 2 Primary Sources of Federal Tax Law	63	(88)
Constitutional and Legislative Sources	64	(27)
Administrative Regulations and Rulings	91	(26)
Judicial Interpretations	117	(34)
PART 3 Computer Research Tools	151	(162)
Electronic and Printed Tax Services	152	(47)
Electronic and Printed Legal Services	199	(40)
Citators and Other Finding Devices	239	(38)
Journals, Newsletters, and Internet News Sources	277	(36)
PART 4 Implementing the Research Tools	313	(123)
Communicating Research Results	314	(25)
Tax Planning	339	(25)
Working with the IRS	364	(28)
Tax Practice and Administration: Sanctions, Agreements, and Disclosures	392	(44)
Appendix A: Time Value of Money Tables	436	(4)
Appendix B: Standard Tax Citations	440	(4)
Appendix C: IRS Circular 230	444	(39)
Glossary	483	(14)
Index	497