Tax Research Tips for Codes and Regs
Date: Thursday, June 5, 2025
Instructor: Annette Nellen
| Begin Time: |
9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
|
NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
This webinar explains the structure, purpose and updating of the key tax law – Internal Revenue Code and regulations. Tips for effectively reading Code sections and gaining confidence in interpreting and applying these rules is covered. Regulations should always be used along with the Code and tips for finding and applying regulations and getting the most value of them for research purposes to aid compliance and planning will be covered.
Topics Covered
- Primary versus secondary authority
- What is the IRC?
- What are regulations?
- What should be done to improve understanding of Code and regulations as part of any research activity needed for tax compliance, planning and controversy
Learning Objectives
- Understand the types of primary authority used in tax research
- Understand the structure of the IRC
- Learn how to use the IRC effectively and efficiently
- Learn tips for avoiding research mistakes
- Gain confidence in reading and applying the tax law
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
