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
Instructor
Annette Nellen
Annette Nellen, CPA, CGMA, Esq., is a professor at San Jose State University. Her courses include tax research, taxation of property transactions, taxation for accounting majors, and financial accounting.
Annette chairs the AICPA Digital Asset Tax Task Force and is a member of the AICPA SALT Committee. She formerly served on the AICPA Tax Executive Committee, including 2 ½ years as chair. In 2023 she was appointed to the IRS Advisory Council (IRSAC) and served as the IRSAC chair for 2024 and was reappointed for a 4th year. Annette is the recipient of the 2013 Arthur J. Dixon Memorial Award given by the Tax Division of the AICPA, the highest award given by the accounting profession in the area of taxation. In June 2023, she was awarded the Sid Kess Award for Excellence in Continuing Education. She is the recipient of the 2026 CalCPA Distinguished Service Award. Annette was named one of the Top 100 Most Influential People in Accounting for 2024 and 2025 by Accounting Today.
Annette is a regular contributor to Tax Notes State, and is the author of Bloomberg Tax Portfolio #533, Amortization of Intangibles. She is co-author and co-editor of four tax textbooks from Cengage. Annette has testified before the House Ways & Means Committee, Senate Finance Committee, California Assembly Revenue & Taxation Committee, and tax reform commissions and committees on various aspects of federal and state tax reform. She maintains the 21st Century Taxation website and blog (www.21stcenturytaxation.com). Prior to joining SJSU in 1990, Annette was with EY and the IRS.