The sheer number of sources of tax law can be overwhelming when you are first starting off as a practitioner. How do you differentiate between each one? What does each of them do? And what happens when there are conflicts between them? Through simple, plain language explanations and examples, this course gives the new practitioner an introduction to tax law.
Tax practitioners who are looking to improve their research skills and understanding of the composition of the Internal Revenue Code
After attending this presentation you will be able to...
- Identify the different levels of authority in tax law
- Distinguish between the different types of administrative authority in tax law
- Recognize the different courts that hear cases involving tax law
The major topics covered in this class include:
- Tax Code Composition
- Source of Tax Code 1 - Laws
- Source of Tax Code 2 - Administrative Interpretations
- Source of Tax Code 3 - Case Law