Federal Tax Research - Tax Law, Regulations, and IRS Guidance   Updated

Upon successful completion of this course, the user should be able to:

• apply the six steps in the federal tax research process;

• identify the organization of the Internal Revenue Code and explain the federal tax legislative process;

• locate and properly cite the Internal Revenue Code, Treasury regulations, judicial authority, and IRS administrative guidance;

• distinguish among statutory, legislative, interpretative, procedural, proposed, temporary, and final regulations and assess their relative authority;

• distinguish among revenue rulings, revenue procedures, notices, private letter rulings, determination letters, and technical advice and assess their precedential value; and

• evaluate whether tax authority remains current and verify electronic or AI-assisted research results against applicable primary authority.