Tasuta saatmine! | Klienditugi: 7440010 (E-R 10-18)

Abi | Registreeri | Logi sisse

Federal Tax Research 12th edition [Kõva köide]

3.86/5 (7 hinnangut Goodreads-ist)

Roby Sawyers (North Carolina State University), Steven Gill (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

Teised raamatud teemal:

Taxation

Kõva köide
Hind: 90,95 €*
* hind on lõplik, st. muud allahindlused enam ei rakendu
Tavahind: 113,69 €
Säästad 20%
Raamatu kohalejõudmiseks kirjastusest kulub orienteeruvalt 3-4 nädalat
Kogus:
- - 1
  - 2
  - 3
  - 4
  - 5
  - 6
  - 7
  - 8
  - 9
  - 10
Lisa ostukorvi
Tasuta tarne
Tellimisaeg 2-4 nädalat
Lisa soovinimekirja

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

Teised raamatud teemal:

Taxation

Teised raamatud sellest sooduspakkumisest: Kevadine sooduspakkumine - kuni 31. maini üle miljoni raamatu kuni 25% soodsamalt

Püsilink: https://www.kriso.ee/db/9780357366387.html

Märksõnad:

Taxation - Law and legislation - Legal research - United States

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

(72)

Chapter 1 Introduction to Tax Practice and Ethics

(42)

1 Elements of Tax Practice

(1)

1-1 Tax Compliance

(1)

1-2 Tax Planning

(1)

1-3 Tax Litigation

(1)

1-4 Tax Research

(1)

2 Rules and Ethics in Tax Practice

(22)

2-1 Circular 230

(9)

2-2 AICPA Code of Professional Conduct

(6)

2-3 Statements on Standards for Tax Services

(4)

2-4 Sarbanes-Oxley and Taxation

(2)

2-5 ABA Model Rules of Professional Conduct

(1)

2-6 IESBA International Code of Ethics for Professional Accountants

(1)

3 Nonregulatory Ethical Behavior Models

(6)

3-1 Ethical Dilemmas and Ethical Reasoning

(2)

3-2 Ethical Professional Behavior

(4)

3-3 Ethics Training and Education

(1)

4 Legal Research by Certified Public Accountants

(2)

Summary

(1)

Keywords

(1)

Discussion Questions

(3)

Exercises

(5)

Chapter 2 Tax Research Methodology

(28)

1 The Tax Research Process

(11)

1-1 Step 1: Establish the Facts

(1)

1-2 Step 2: Identify the Issues

(3)

1-3 Step 3: Locate Authority

(4)

1-4 Step 4: Evaluate Authority

(1)

1-5 Step 5: Develop Conclusions and Recommendations

(1)

1-6 Step 6: Communicate the Recommendations

(1)

1-7 The Citation System

(1)

2 Conducting Tax Research Using Online Services

(2)

2-1 Benefits of Using Online Tax Services

(1)

3 Using a Commercial Online Tax Service to Conduct Tax Research

(3)

3-1 Step 1: State the Issue as a Question

(1)

3-2 Step 2: Identify the Keywords

(1)

3-3 Step 3: Construct a Research Query

(1)

3-4 Step 4: Select Sources and Execute the Search

(1)

3-5 Step 5: Interpret and Refine the Search

(1)

4 Tax Research Practical Considerations

(1)

5 Research and Tax on the CPA Exam

(1)

Summary

(1)

Keywords

(1)

Discussion Questions

(2)

Exercises

(6)

PART II Primary Sources of Federal Tax Law

(98)

Chapter 3 Constitutional and Legislative Sources

(34)

1 Sources of Legislative Tax Law

(1)

2 History of U.S. Taxation

(1)

3 Who Pays the Income Tax?

(2)

3-1 Tax Protesters

(2)

4 U.S. Constitution

(2)

5 Tax Treaties

(3)

6 The Legislative "Process

(4)

6-1 Committee Reports

(3)

6-2 Where to Find Committee Reports

(1)

7 Internal Revenue Code

(11)

7-1 Organization of the Internal Revenue Code

(5)

7-2 Where to Find the Internal Revenue Code

(2)

7-3 Interpreting the Internal Revenue Code

(3)

7-4 Citing the Internal Revenue Code

(1)

Summary

(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 Universitą 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."

Federal Tax Research 12th edition [Kõva köide]

Konto & seaded

Otsing

Otsingu andmebaas

Filtreeri tulemusi

Teemad Ingliskeelsed raamatud

Vali ostukorv