This course focuses on the administrative sources of authority which are a second type of primary authority. To facilitate administration of tax law, the IRS issues several official pronouncements, which are discussed.
Publication Date: May 2020
Topics Covered
- Tax Research
- Sources of administrative authority
- Different types of IRS Regulations
- Various types of IRS Pronouncements
Learning Objectives
- Identify the sources of administrative authority
- Differentiate between the different types of regulations
- Describe the various types of IRS pronouncements
- Describe correct statements regarding revenue rulings
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructor
Jennifer Kowal
Jennifer Kowal, JD, has been a tax professor and the director of the graduate tax program at Loyola Law School in Los Angeles since 2003. Loyola’s graduate tax program offers an LL.M. in Taxation for attorneys and a Master in Tax Law for non-lawyers. Professor Kowal teaches courses in advanced income taxation, income tax timing issues, corporate taxation, and tax research, among others. Prior to teaching at Loyola, Professor Kowal taught in the International Tax Program at Harvard Law School.
She also practiced law with the firms of Irell & Manella in Los Angeles and Ropes & Gray in Boston, advising clients on the taxation of various business transactions, including cross-border, partnership and corporate structures. Professor Kowal holds a BS in Accounting with distinction from the University of Kansas, and a JD from UCLA School of Law, where she was a member of the Order of the Coif.