Tax Citation examples Code Regulations Administrative Authoritative weight

Tax Citation examples: Code: Regulations: Administrative: Authoritative weight: Case law: Citators : Secondary Resources: IRC see 401(K) Legislative History 1. 401. 653(1)(B) PLR 201454001 Revenue Rulings, Revenue Procedures 53 Tcm 6, 4 Tax Ct. 83 54 VSTC 9645 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)