Tax Research Tips for Codes and Regs
Author: Annette Nellen
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
This course 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.
Publication Date: June 2025
Topics Covered
- Primary versus secondary authority
- Importance of Effectively Finding and Applying IRC and Regulations
- Internal Revenue Code - Tips for Effective Use
- Treasury Regulations
- Tips for Avoiding Research Mistakes
Learning Objectives
- Identify the types of primary authority used in tax research
- Identify the structure of the IRC
- Explain how to use the IRC effectively and efficiently
- Explain how to use Treasury regulations effectively and efficiently
- Identify tips for avoiding research mistakes
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
