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Federal Tax Research 12th edition [Kõva köide]

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(North Carolina State University), (San Diego State University)
  • Formaat: Hardback, 592 pages, kõrgus x laius x paksus: 27x208x256 mm, kaal: 1180 g
  • Ilmumisaeg: 27-Jan-2020
  • Kirjastus: South-Western College Publishing
  • ISBN-10: 0357366387
  • ISBN-13: 9780357366387
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Federal Tax Research 12th editionSuurem pilt
  • Formaat: Hardback, 592 pages, kõrgus x laius x paksus: 27x208x256 mm, kaal: 1180 g
  • Ilmumisaeg: 27-Jan-2020
  • Kirjastus: South-Western College Publishing
  • ISBN-10: 0357366387
  • ISBN-13: 9780357366387
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Märksõnad:
Gain a thorough understanding of tax research today with the hands-on practice you need to succeed in class and on the job. Sawyers/Gill's market-leading FEDERAL TAX RESEARCH, 12E's step-by-step approach uses current examples and engaging discussions to focus on the most important elements of federal tax law and tax practices. You work with the latest versions of today's most popular online tax research tools, including Thomson Reuters Checkpoint, CCH IntelliConnect, and BNA Bloomberg. Significant updates address ethical challenges in taxation today, qualified business income deductions and other legislative changes enacted by the Tax Cuts and Jobs Act of 2017 as well as how Congress enacts technical changes. Coverage of professional and legal responsibilities and IRS practices and procedures helps you prepare for the CPA exam, while a focus on key research skills, critical problem-solving and communication skills prepares you for success in today's workplace.
Preface xvii
PART I The Tax Research Environment
1(72)
Chapter 1 Introduction to Tax Practice and Ethics
3(42)
1 Elements of Tax Practice
5(1)
1-1 Tax Compliance
5(1)
1-2 Tax Planning
5(1)
1-3 Tax Litigation
6(1)
1-4 Tax Research
6(1)
2 Rules and Ethics in Tax Practice
6(22)
2-1 Circular 230
7(9)
2-2 AICPA Code of Professional Conduct
16(6)
2-3 Statements on Standards for Tax Services
22(4)
2-4 Sarbanes-Oxley and Taxation
26(2)
2-5 ABA Model Rules of Professional Conduct
28(1)
2-6 IESBA International Code of Ethics for Professional Accountants
28(1)
3 Nonregulatory Ethical Behavior Models
28(6)
3-1 Ethical Dilemmas and Ethical Reasoning
28(2)
3-2 Ethical Professional Behavior
30(4)
3-3 Ethics Training and Education
34(1)
4 Legal Research by Certified Public Accountants
34(2)
Summary
36(1)
Keywords
36(1)
Discussion Questions
37(3)
Exercises
40(5)
Chapter 2 Tax Research Methodology
45(28)
1 The Tax Research Process
46(11)
1-1 Step 1: Establish the Facts
47(1)
1-2 Step 2: Identify the Issues
48(3)
1-3 Step 3: Locate Authority
51(4)
1-4 Step 4: Evaluate Authority
55(1)
1-5 Step 5: Develop Conclusions and Recommendations
55(1)
1-6 Step 6: Communicate the Recommendations
56(1)
1-7 The Citation System
57(1)
2 Conducting Tax Research Using Online Services
57(2)
2-1 Benefits of Using Online Tax Services
58(1)
3 Using a Commercial Online Tax Service to Conduct Tax Research
59(3)
3-1 Step 1: State the Issue as a Question
59(1)
3-2 Step 2: Identify the Keywords
60(1)
3-3 Step 3: Construct a Research Query
60(1)
3-4 Step 4: Select Sources and Execute the Search
61(1)
3-5 Step 5: Interpret and Refine the Search
61(1)
4 Tax Research Practical Considerations
62(1)
5 Research and Tax on the CPA Exam
63(1)
Summary
64(1)
Keywords
64(1)
Discussion Questions
65(2)
Exercises
67(6)
PART II Primary Sources of Federal Tax Law
73(98)
Chapter 3 Constitutional and Legislative Sources
75(34)
1 Sources of Legislative Tax Law
76(1)
2 History of U.S. Taxation
76(1)
3 Who Pays the Income Tax?
77(2)
3-1 Tax Protesters
77(2)
4 U.S. Constitution
79(2)
5 Tax Treaties
81(3)
6 The Legislative "Process
84(4)
6-1 Committee Reports
85(3)
6-2 Where to Find Committee Reports
88(1)
7 Internal Revenue Code
88(11)
7-1 Organization of the Internal Revenue Code
89(5)
7-2 Where to Find the Internal Revenue Code
94(2)
7-3 Interpreting the Internal Revenue Code
96(3)
7-4 Citing the Internal Revenue Code
99(1)
Summary
99(1)
Keywords
100(1)
Discussion Questions
100(1)
Exercises
101(8)
Chapter 4 Administrative Regulations and Rulings
109(34)
1 Regulations
110(6)
1-1 Authority of Regulations
112(1)
1-2 Effective Date of Regulations
113(1)
1-3 Citing a Regulation
114(1)
1-4 Locating and Using Regulations
115(1)
2 Revenue Rulings
116(5)
2-1 Revenue Ruling Citations
120(1)
2-2 Locating Revenue Rulings
121(1)
3 Revenue Procedures
121(2)
4 Letter Rulings
123(5)
4-1 Private Letter Rulings
123(3)
4-2 Technical Advice Memoranda
126(1)
4-3 Determination Letters
126(1)
4-4 Precedential Value of Private Letter Rulings, TAMs, and Determination Letters
127(1)
4-5 Citing Letter Rulings
127(1)
4-6 Locating Written Determinations
127(1)
5 Internal Revenue Bulletin
128(1)
6 Acquiescences and Nonacquiescences
128(3)
7 Chief Counsel Memoranda
131(1)
8 Announcements and Notices
132(1)
9 IRS Publications
133(1)
Summary
134(1)
Keywords
135(1)
Discussion Questions
135(1)
Exercises
136(7)
Chapter 5 Judicial Interpretations
143(28)
1 Federal Court System
144(2)
2 Legal Concepts and Terminology
146(2)
2-1 Burden of Proof
146(1)
2-2 Common Legal Terminology
147(1)
3 U.S. Tax Court
148(6)
3-1 Regular and Memorandum Decisions
151(1)
3-2 The Golsen Rule
151(1)
3-3 Small Tax Cases
152(1)
3-4 Locating and Citing Tax Court Decisions
152(2)
4 District Courts
154(2)
4-1 Locating and Citing District Court Decisions
155(1)
4-2 Court Reporters
155(1)
5 Court of Federal Claims
156(1)
5-1 Locating and Citing Court of Federal Claims Decisions
156(1)
5-2 Court Reporters
157(1)
6 Courts of Appeals
157(2)
6-1 Locating and Citing Court of Appeals Decisions
158(1)
6-2 Court Reporters
159(1)
7 Supreme Court
159(1)
7-1 Locating and Citing Supreme Court Decisions
160(1)
7-2 Court Reporters
160(1)
8 Case Briefs and Headnotes
160(2)
Summary
162(2)
Keywords
164(1)
Discussion Questions
164(3)
Exercises
167(4)
PART III Research Tools
171(174)
Chapter 6 Thomson Reuters Checkpoint
173(44)
1 Using Tax Services for Research
174(1)
2 Thomson Reuters Checkpoint
175(1)
3 Illustrative Research Example
175(2)
3-1 Approaching the Research Problem
176(1)
3-2 Accessing Tax Information
176(1)
4 Databases
177(5)
5 Finding Relevant Tax Information
182(18)
5-1 Keyword Search
183(8)
5-2 Index Search
191(4)
5-3 Contents Search
195(2)
5-4 Citation Search
197(3)
6 Citators
200(4)
7 Other Tax Law Sources
204(6)
7-1 Checkpoint Catalyst
204(1)
7-2 Tax Treatises
205(2)
7-3 Tax Periodicals
207(2)
7-4 Utilizing Treatises and Periodicals in Tax Research
209(1)
7-5 Other Research Tools
209(1)
Summary
210(1)
Keywords
210(1)
Discussion Questions
211(1)
Exercises
212(5)
Chapter 7 CCH AnswerConnect
217(34)
1 Using Tax Services for Research
218(1)
2 AnswerConnect
219(1)
3 Illustrative Research Example
219(2)
3-1 Approaching the Research Problem
220(1)
3-2 Accessing Tax Information
220(1)
4 Databases
221(2)
5 Finding Relevant Tax Information
223(14)
5-1 Keyword Search
224(9)
5-2 Topic Search
233(1)
5-3 Annotated Search
234(3)
6 Citators
237(5)
7 Other Tax Law Sources
242(3)
7-1 Tax Periodicals
243(1)
7-2 Utilizing Tax Periodicals in Tax Research
244(1)
7-3 Other Research Tools
244(1)
Summary
245(1)
Keywords
246(1)
Discussion Questions
246(1)
Exercises
247(4)
Chapter 8 Other Tax Services and Tax Periodicals
251(42)
1 Bloomberg Tax
252(6)
1-1 BNA Portfolios
253(1)
1-2 Searching Bloomberg Tax
254(1)
1-3 Browsing Bloomberg Tax
255(3)
2 Westlaw
258(6)
2-1 Searching Westlaw
259(3)
2-2 KeySearch and KeyCite
262(2)
3 LexisNexis
264(13)
3-1 Lexis Advance Tax
264(6)
3-2 Nexis Uni
270(4)
3-3 LexisNexis and Shepard's Citators
274(3)
4 Tax Notes
277(5)
4-1 Databases
278(4)
5 Tax Periodicals
282(5)
5-1 Annual Proceedings
283(1)
5-2 Scholarly Reviews
284(1)
5-3 Professional Journals
284(1)
5-4 Newsletters
285(1)
5-5 Bloomberg Publications
285(1)
5-6 Locating Relevant Tax Articles
286(1)
5-7 Citing Articles in Tax Periodicals
286(1)
Summary
287(1)
Keywords
287(1)
Discussion Questions
287(1)
Exercises
288(5)
Chapter 9 Multijurisdictional Taxes
293(52)
1 State and Local Tax
294(1)
2 Importance of State and Local Taxes
295(2)
3 Legal Perspective
297(3)
3-1 Taxing Out-of-State Taxpayers
297(1)
3-2 Due Process Clause
298(1)
3-3 Commerce Clause
298(1)
3-4 Equal Protection Clause
299(1)
3-5 Public Law 86-272
300(1)
4 State Tax Structure
300(3)
4-1 Constitution
300(1)
4-2 Legislative
301(1)
4-3 Administrative
302(1)
4-4 Judicial
302(1)
5 Multistate Taxation
303(2)
6 Illustrative Research Example
305(1)
7 Checkpoint State and Local Tax (SALT) Service
305(5)
8 CCH AnswerConnect State
310(4)
9 Bloomberg Tax
314(2)
10 Lexis Advance Tax
316(1)
11 Nexis Uni
316(5)
12 Westlaw State Services
321(1)
13 Other Resources
322(1)
14 Periodicals and Internet Sites
322(1)
15 International Taxation
323(5)
15-1 International Tax Framework for Corporate and Individual Taxpayers
323(1)
15-2 Transfer Pricing
324(2)
15-3 Sourcing of Income and Deductions
326(1)
15-4 Tax Treaties
326(2)
16 Researching International Tax
328(1)
17 Checkpoint
328(3)
18 CCH AnswerConnect
331(2)
19 Bloomberg Tax
333(2)
19-1 Tax Treaties
335(1)
20 Lexis Advance Tax
335(1)
21 Tax Analysts
336(2)
22 Internet Sites
338(1)
Summary
338(1)
Keywords
338(1)
Discussion Questions
339(1)
Exercises
340(5)
PART IV Implementing the Research Tools
345(114)
Chapter 10 Communicating Research Results
347(20)
1 Communications and the Tax Professional
348(2)
2 The Heart of Tax Research Communication: The Research Memo
350(5)
2-1 Evaluating the Sources of Law
353(2)
3 Providing Tax Advice to a Client
355(3)
3-1 E-mail, Telephone Calls, and Text Messages
355(1)
3-2 Client Letters
356(2)
4 Comprehensive Illustration of Client File
358(3)
5 Oral Presentations of Research Results
361(3)
Summary
364(1)
Keywords
364(1)
Discussion Questions
365(1)
Exercises
365(2)
Chapter 11 Tax Planning
367(22)
1 The Economics of Tax Planning
368(2)
2 Tax Rate Terminology
370(3)
2-1 Tax Base
370(1)
2-2 Tax Rates
371(2)
3 Tax Planning in Perspective
373(1)
4 Fundamentals of Tax Planning
374(9)
4-1 Avoiding Recognition of Taxable Income
376(2)
4-2 Changing the Timing of Recognition of Income, Gains, Deductions, Losses, and Credits
378(1)
4-3 Changing Tax Jurisdictions
379(1)
4-4 Changing the Character of Income
380(1)
4-5 Tax Planning among Related Taxpayers
381(2)
5 Avoiding Tax Traps
383(2)
5-1 Statutory Tax Traps
383(1)
5-2 Judicial Tax Traps
384(1)
Summary
385(1)
Keywords
385(1)
Discussion Questions
386(1)
Exercises
386(1)
Problems
387(2)
Chapter 12 Working with the IRS
389(36)
1 The Internal Revenue Service
390(4)
1-1 Organization of the IRS
390(4)
2 The Audit Process
394(4)
2-1 Preliminary Review of Returns
394(2)
2-2 Selection of Returns for Examination
396(2)
3 Examinations
398(5)
3-1 Correspondence Examinations
398(1)
3-2 Office Examinations
399(1)
3-3 Field Examinations
399(1)
3-4 Dealing with an Auditor
400(1)
3-5 Conclusion of Examination
400(2)
3-6 30-Day Letter
402(1)
3-7 File a Protest or Go Straight to Court?
402(1)
4 The Appeals Process
403(5)
4-1 Appeals Conference
404(1)
4-2 90-Day Letter
404(4)
5 Entering the Judicial System
408(1)
6 Statutes of Limitations
408(7)
6-1 Assessment
409(3)
6-2 Collection
412(1)
6-3 Claim for Refund or Credit
412(2)
6-4 Suspension of Period of Assessment and Collection
414(1)
6-5 Mitigation of Statute of Limitations
415(1)
7 Statutory Agreements
415(2)
7-1 Closing Agreements
415(1)
7-2 Offers in Compromise
416(1)
8 Taxpayer Rights
417(3)
8-1 Tax Confidentiality Privilege
419(1)
Summary
420(1)
Keywords
420(1)
Discussion Questions
420(1)
Exercises
421(4)
Chapter 13 Tax Practice and Administration
425(34)
1 Taxpayer Penalties
426(15)
1-1 Civil Penalties
426(12)
1-2 Criminal Penalties
438(3)
2 Relief from Joint and Several Liability
441(2)
2-1 Innocent Spouse Relief from Joint and Several Liability under § 6015(b)
441(1)
2-2 Allocation of Liability under § 6015(c) and § 6015(d)
442(1)
2-3 Equitable Relief under § 6015(f)
442(1)
3 Penalties on Return Preparers
443(8)
3-1 Definition of Return Preparer
444(1)
3-2 Preparer Disclosure and Record-Keeping Penalties
445(1)
3-3 Preparer Conduct Penalties
445(6)
4 Injunctions
451(1)
4-1 Action to Enjoin TRPs
451(1)
4-2 Action to Enjoin Promoters of Abusive Tax Shelters
451(1)
5 Interest
451(3)
5-1 Interest-Computation Conventions
451(3)
Summary
454(1)
Keywords
454(1)
Discussion Questions
454(2)
Exercises
456(3)
Research Cases 459(48)
Glossary 507(14)
Index 521
Dr. Roby Sawyers, Ph.D., CPA, CMA, is the DHG Professor and Department Head in Accounting in the Poole College of Management at NC State University in Raleigh, NC. He earned an undergraduate accounting degree from the University of North Carolina at Chapel Hill, a Master of Accounting from the University of South Florida and a Ph.D. from Arizona State University. Dr. Sawyers has taught a variety of undergraduate and graduate tax courses at NC State and served as a visiting professor in the International Management Program at the Catholic University in Lille, France, the Vienna School of Economics and Business (Wirtschaftsuniversitat Wien), SMEMA Business School in Raleigh, NC and Università Cattolica del Sacro Cuore in Piacenza, Italy. He has taught continuing education courses for the AICPA and a number of international accounting firms. In addition to co-authoring FEDERAL TAX RESEARCH, Dr. Sawyers is a frequent contributor for leading academic, policy and professional tax journals. Dr. Sawyers has been an active member of the AICPA's Tax Division, having served on the Tax Executive Committee and chaired the Trust, Estate and Gift Tax Technical Resource Panel and the AICPA's task force on estate tax reform. Dr. Steven Gill is an associate professor in the Charles W. Lamden School of Accountancy at the Fowler College of Business at San Diego State University. He received a B.S. in accounting from the University of Florida (Gainesville, FL), an M.S. in taxation from Northeastern University (Boston, MA) and a Ph.D. in accounting (University of Massachusetts). Prior to entering academia, Dr. Gill worked for 12 years in the field of accounting, including roles in public accounting, internal audit, corporate accounting and ultimately, vice president of finance. Dr. Gill's research interests include a concentration in taxation, including mutual funds and college savings ("529") plans and wider interests in tax compliance behavior. He has taught undergraduate and graduate levels and his teaching interests include taxation and both financial and managerial accounting. In addition to this best selling text, Dr. Gill serves as co-author of "Federal Tax Research."