1. Tax
Citation examples: Code: IRC see 401(K) Legislative History Regulations: (1)(B) Administrative: PLR 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

2. 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, 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

3. 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)