Tax

Tag: Legal Tax Research

  • Tax Treaties

    Tax Treaties If a taxpayer has ties to both the United States and another country, or is a resident of a foreign country, you should determine whether any tax treaties apply. Tax treaties between countries, also referred to as tax conventions, seek to eliminate or reduce double taxation. If the taxpayer determines that a treaty…

  • Legislative Process

    Legislative Process For information about the legislative process for general bills, see here. Visit also the bills platform of the legal encyclopedia. Learn more about the legislative history here, about the documents that make up the legislative history of a statute, including bills, committee reports, hearings, and floor debates in the legislative process. About the…

  • Actions on Decisions

    Actions on Decisions The Concept of Actions on Decisions It is the policy of the Internal Revenue Service to announce at an early date whether it will follow the holdings in certain cases. An Action on Decision is the document making such an announcement. An Action on Decision will be issued at the discretion of…

  • Looseleaf Services

    Tax Looseleaf Services Using Tax Looseleaf Services CCH Standard Federal Tax Reporter (SFTR) When using the SFTR be sure to use the most recent volumes available, in this case the 2004 volumes. The SFTR is a 25-volume looseleaf service arranged by IRC section. All the entries also have assigned paragraph numbers. An entry in a…

  • Tax Looseleaf Services

    Tax Looseleaf Services Some researches and tax practitioners start legal tax research with a tax looseleaf service. The tax looseleafs are helpful because they combine the current version of the Internal Revenue Code (“IRC”) and the IRS Regulations with detailed explanations and analysis of the IRC and Regulations and case annotations. Using Tax Looseleaf Services…

  • Internal Revenue Bulletin

    About Internal Revenue Bulletin: The Internal Revenue Bulletin (IRB) is a weekly publication summarizing various U.S. Internal Revenue Service (IRS) administrative rulings….

  • Daily Tax Report

    Daily Tax Report (Source: BNA) Details What this service is: This uniquely detailed notification service helps you thoroughly monitor the full spectrum of issues in taxation, pensions, and accounting, every business day — supplemented with daily e-mail alerts and access to full-text documents. What it helps you do: Keep up with all major tax-related federal…

  • Technical Advice Memoranda

    Technical Advice Memoranda Overview A technical advice memorandum, or TAM, is guidance furnished by the Office of Chief Counsel upon the request of an IRS director or an area director, appeals, in response to technical or procedural questions that develop during a proceeding. A request for a TAM generally stems from an examination of a…

  • Procedural Rules

    Procedural Rules Revenue Procedures and Procedural Rules (Publication) Citing Revenue Procedures and Procedural Rules with Bluebook See Bluebook Rule 14.5.2(a). Examples of Revenue Procedures: Rev. Proc. 85-47, 1985-2 C.B. 39. Rev. Proc. 85-47, 1985-37 I.R.B. 10. Examples of Procedural Rules: See Bluebook Practitioners’ Notes P.5 for information on citing the current version of federal Treasury…

  • Internal Revenue Code

    About Internal Revenue Code: The Internal Revenue Code Of 1986 (IRC) is an enactment or legislation passed by Congress that specifies what income is to be taxed, how it is to be taxed, and what may be deducted from taxable income. Court cases, regulations, revenue rules, and revenue procedures attem…