Tax Research: Legislative Sources of Authority (Second Edition) (Currently Unavailable)

Author: John O. Everett, Cherie Hennig, Nancy Nichols

This two CPE hour course is devoted to a detailed examination of legislative sources of authority. The discussion includes an introduction to tax authority, the legislative process, the Internal Revenue Code and evaluating and locating legislative authority.

Note: This course does not contain audio.

Publication Date: August 2015

Topics Covered

• Tax Research

Learning Objectives

• Distinguish between primary and secondary tax authority
• Explain the historical development of the tax law
• Describe the legislative process for a tax bill
• Detail the organization of the Internal Revenue Code
• Differentiate substantial authority and reasonable basis in tax practice

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
None

Advance Preparation
None