There are federal judicial tax rulings that are cited by courts and in IRS rulings more than other cases. This presentation covers several of these cases and provides examples of how understanding them helps in tax practice and planning. The facts, issue, holding and court’s analysis will be covered to help make these cases more memorable.
Who Should AttendPractitioners seeking to broaden their understanding of federal tax law to assist with tax research and solving tax issues.
Instructional MethodGroup: Internet-based
NASBA Field of Study
Taxes (2 hours)