Please note that this webinar Is from a third party vendor, CPA Crossings. We strongly recommend registering no later than one-hour before the webinar begins. Please contact CPA Crossings webinar hotline if you do Not receive your webinar invitation via email within five minutes after registering:  877-370-2220 ext. 1. Thank you.

Date(s):

07/05/2022

Registration Open:

12:00 AM - 12:00 PM

Time:

12:00 PM - 1:00 PM

Facility:

Online

Meeting Type:

Webinars

CPE Credit:

1.00

Field(s) Of Study:

Taxation (1.00)

Level of Knowledge:

Intermediate

Price:

Member: $49.00
Nonmember: $69.00

Individual Discounts:

Not Available

Overview

After attending this presentation you will be able to...

  • Identify the circumstances when a client may want to consider requesting a private letter ruling
  • Differentiate between primary and secondary pieces of authority
  • Illustrate the steps to the tax research process and the parts of a tax research memorandum

Highlights

The major topics covered in this class include:

  • Tax Code Hierarchy
  • Organization of an Internal Revenue Code Section
  • Special Rules for IRC Citation
  • Citing Other Primary Authority
  • Private Letter Rulings
  • Primary Vs Secondary Authority
  • Secondary Sources of Authority
  • Steps in the Tax Research Process
  • Research Memoranda

Speaker(s)

Prerequisites

Working knowledge of basic tax law structure