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9780870513060

Tax Research Techniques

by ; ;
  • ISBN13:

    9780870513060

  • ISBN10:

    0870513060

  • Edition: 5th
  • Format: Paperback
  • Copyright: 2000-05-01
  • Publisher: Amer Inst of Certified Public
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Table of Contents

Tax Research in Perspective
1(10)
Meaning of Research in General
2(9)
Research for Implementation of Rules
3(3)
Research for Policy Determination
6(1)
Research for Advancement of Knowledge
7(1)
Examples of Tax Research
8(3)
The Critical Role of Facts
11(44)
The Importance of Facts to Tax Questions
11(3)
Facts---Established and Anticipated
14(6)
After-the-Facts Compliance
14(3)
Before-the-Facts Planning
17(3)
Some Common Fact Questions
20(3)
Fair Market Value
20(1)
Reasonable Salaries
21(1)
Casualty and Theft Losses
22(1)
Gifts
22(1)
Illustrative Fact Cases
23(32)
Gifts or Income?
23(9)
Deductible or Not?
32(23)
The Elusive Nature of Tax Questions
55(26)
Initial Statement of the Question
56(5)
Minimal Technical Competence
57(1)
Intermediate Technical Competence
58(2)
Extensive Technical Competence
60(1)
Restatement of the Initial Question After Some Research
61(1)
Dangers Inherent in Statements of Questions
62(2)
A Comprehensive Example
64(17)
Diagramming the Facts
64(1)
First Questions Call for Additional Facts
65(2)
The Authority
67(2)
Additional Questions
69(1)
More Authority
70(1)
More Questions and More Facts
71(1)
First Tentative Conclusions
71(2)
More Questions, More Authority
73(4)
The Final Question
77(1)
Summary
78(3)
Identifying Appropriate Authority
81(36)
The Tax-Legislation Process
82(3)
The Internal Revenue Code
85(4)
Administrative Law
89(10)
Treasury Regulations
89(3)
Revenue Rulings
92(2)
Revenue Procedures
94(1)
Notices and Announcements
94(2)
Letter Rulings
96(1)
Technical Advice Memoranda and Determination Letters
97(1)
General Counsel Memoranda
97(1)
Action on Decision
98(1)
Judicial Interpretations
99(9)
U.S. Tax Court
100(3)
U.S. District Courts
103(2)
U.S. Court of Federal Claims
105(1)
U.S. Circuit Courts of Appeals
105(3)
U.S. Supreme Court
108(1)
Special Tax Reporter Series
108(1)
Editorial Information
108(1)
Tax Research Services
109(5)
Annotated Services
109(3)
Topical Services
112(1)
Treaties
113(1)
Tax Journals
114(1)
Tax Newsletters
114(1)
Summary
115(2)
Locating Appropriate Authority
117(44)
Web-Based Tax Research
117(1)
Web-Based Services
118(1)
Search Strategies
119(1)
Finding a Known Primary Authority
120(3)
Using a Table of Contents to Locate Authority
123(5)
Using an Index to Locate Editorial Information
128(7)
Using a Keyword Search
135(14)
Formulating a Search Request
138(1)
Issues
138(1)
Terms or Phrases
139(3)
Logical Connectors
142(3)
Proximity of Terms and Phrases
145(1)
Scope
145(4)
Combining Search Strategies
149(1)
Validating Tax Law Authority
149(2)
Citator Databases
151(1)
Searching Citator Databases
151(3)
Validating Administrative Authority
154(4)
Summary
158(3)
Assessing and Applying Authority
161(18)
The Law Is Clear---The Facts Are Uncertain
162(3)
The Facts Are Clear---The Law Is Questionable
165(7)
Conflicting Statues
165(1)
Conflict Between a Statute and the Intent of a Statute
166(1)
Conflicting Interpretations
167(5)
The Facts Are Clear---The Law Is Incomplete
172(4)
The Facts Are Clear---The Law Is Nonexistent
176(3)
Communicating Tax Research
179(22)
Internal Communications
180(3)
Memo to the File
180(2)
Leaving Tracks
182(1)
External Communications
183(3)
Client Letters
183(3)
Protest Letters
186(5)
Requests for Rulings and Determination Letters
191(10)
Tax Research in the ``Closed-Fact'' Case: An Example
201(36)
Research Methodology for Tax Planning
237(14)
Tax-Planning Considerations
238(2)
Statutory Options
239(1)
Client Constraints
239(1)
Creativity
240(1)
Tax-Planning Aids
240(3)
Editorial Materials
240(1)
Continuing Education
241(1)
Tree Diagrams
242(1)
A Tax-Planning Example
243(8)
Stock Versus Asset Acquisition
245(1)
Other Considerations
246(1)
Five Corporate Reorganization Options
247(2)
Summary
249(2)
Tax-Planning Communications
251(1)
Index 251

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