Overview:This course provides a working knowledge of the methodology of implementation-based tax research. Drawing on the latest developments in online research, this course describes how to ask the right questions, organize the facts, locate and assess pertinent authority, and clearly communicate research findings. TOPICS DISCUSSED • Sources of tax law and interpretation • Internal Revenue Code • Administrative guidance • Treasury Regulations • Issue-spotting exercise • Citations • Tax research memorandum
Objective:LEARNING OBJECTIVES When you complete this course you will be able to: • Demonstrate a working knowledge of the methodology of implementation-based tax research • Examine and analyze the pertinent facts and applicable laws to determine a tax result • Apply the hierarchy for sources of tax authority in researching a tax question • Execute efficient and meaningful research within tax online service
Designed For:Tax associates with little to no experience in performing tax research
Member/Nonmember Fees:159 / 199
CPE:Taxes 4 hour(s)
Yellow Book Credit:N
Cancellation or transfer requests made six(6) business days or more prior to the program, no fee assessed.
Cancellation or transfer requests made two(2) to five(5) business days prior to the program, $25 fee assessed.
Cancellation or transfer requests made one business day prior to the program, $50 fee assessed.
Day of program or no notice of cancellation, 100 percent course fee assessed.
If you transfer from an in-person class course to a webcast, the above policies apply.
Remember, the COCPA reserves the right to cancel a course seven days prior to the program date. Please keep this cancellation policy in mind when making your travel plans and airline reservations. The COCPA will not be liable for flight cancellation penalties due to our cancellation.
To cancel or transfer a course, please contact the Member Services department at 303-773-2877 or 800-523-9082.