Tax Research
Description
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.
Objective
Describe the different levels of authority in tax law Differentiate between the different types of administrative authority in tax law Identify the different courts that hear cases involving tax law Illustrate the organization of the Internal Revenue Code, the Treasury Regulations, and Revenue Rulings Identify the circumstances when a client may want to consider requesting a private letter ruling Differentiate between primary and secondary pieces of authority Illustrate the steps to the tax research process and the parts of a tax research memorandum
The North Carolina Association of Certified Public Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.
Tax Research
Description
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.
Objective
Describe the different levels of authority in tax law Differentiate between the different types of administrative authority in tax law Identify the different courts that hear cases involving tax law Illustrate the organization of the Internal Revenue Code, the Treasury Regulations, and Revenue Rulings Identify the circumstances when a client may want to consider requesting a private letter ruling Differentiate between primary and secondary pieces of authority Illustrate the steps to the tax research process and the parts of a tax research memorandum
The North Carolina Association of Certified Public Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.