Tax Citation examples: Code: IRC see 401(K) Legislative History Regulations: 1.401.653(1)(B) Administrative: PLR 201454001 Authoritative weight: Revenue.

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Tax Citation examples: Code: IRC see 401(K) Legislative History Regulations: 1.401.653(1)(B) Administrative: PLR 201454001 Authoritative weight: Revenue Rulings, Revenue Procedures Case law: 53Tcm6, 4 Tax Ct. 83 Citators : 54 VSTC 9645 Secondary Resources: CCH Intelliconnect RIA checkpoint BNA Tax Management Portfolios Tax Analyst Lexis Westlaw

Tax Basic competencies : Differences between code and regulations Find latest code and regulations Update code and regulations Revenue Rulings, Administrative and Agency documents Legislative history Learn how to manipulate key resources Checkpoint Intelliconnect/CCH print Bloomberg BNA/Portfolios When to go to Lexis and Westlaw Key Treatises : Bittier, Ginsberg, Heller, 10-15 books What is governed by state, local and federal cod/regulations What are international tax issues Tax treatises Subject Areas: M&A Tax issues Non profit REITs SEC Filings

Tax - Testing - Timed Test 1 - What is it? Identify different citations Where is this text within this short form of the citation? What is this citation and where do you find it? What is it’s weight? Is it still good law? Test 2: Correct a memo with wrong citations. Test Environment: Within firm’s HR performance-management platform. Resource for test questions: Federal Tax Research – questions at end of chapter (author - Gail Richmond)