Solution Manual Federal Tax Research
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tt 13th Edition by Roby Sawyers, Steven Gill
tt tt tt tt tt tt
Chapters 1 -13
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,Table Of Contents:
Part I: The Tax Research Environment.
1. Introduction To Tax Practice And Ethics.
2. Tax Research Methodology
Part Ii: Primary Sources Of Federal Tax Law.
3. Constitutional And Legislative Sources.
4. Administrative Regulations And Rulings.
5. Judicial Interpretations.
Part Iii: Research Tools.
6. Tax Services Ria Checkpoint.
7. Tax Services Cch Intelliconnect.
8. Tax Services Specialty And Others.
9. Multijurisdictional And Other Research.
10. Financial Accounting Research
. Part Iv: Implementing The Research Tools.
11. Communicating Research Results.
12. Tax Planning.
13. Working With The Irs.
14. Tax Practice And Administration:
, CHAPTER 1
INTRODUCTION TO TAX PRACTICE AND ETHICS
DISCUSSION QUESTIONS
1-1. In The United States, The Tax System Is An Outgrowth Of The
Following Five Disciplines: Law, Accounting, Economics, Political
Science, And Sociology. The Environment For The Tax System
Isprovided By The Principles Of Economics, Sociology, And Political
Science, While The Legal And Accounting Fields Are Responsible For
The System‘S Interpretation And Application.
Each Of These Disciplines Affects This Country‘S Tax System In A
Unique Way. Economists Addressttsuch Issues As How Proposed Tax
Legislation Will Affect The Rate Of Inflation Or Economic
Growth.Measurement Of The Social Equity Of A Tax And Determining
Whether A Tax System Discriminates Against Certain Taxpayers Are
Issues That Are Examined By Sociologists And Political Scientists.
Finally, Attorneys Are Responsible For The Interpretation Of The
Taxation Statutes, And Accountantsttensure That These Same Statutes
Are Applied Consistently.****8880() Page 4
1-2. The Other Major Categories Of Tax Practice In Addition To Tax Research Are
As Follows:
Tax Compliance
Tax Planning
Tax
Litigationttpa
ge 5
, 1-3. Tax Compliance Consists Of Gathering Pertinent Information, Evaluating
And Classifying That Information, And Filing Any Necessary Tax
Returns. Compliance Also Includes Other Functions Necessary To Satisfy
Governmental Requirements, Such As Representing A Client During An
Internalttrevenue Service (IRS) Audit.
Page 5
1-4. Most Of The Tax Compliance Work Is Performed By Commercial Tax
Preparers, Enrolled Agents (Eas), Attorneys, And Certified Public
Accountants (Cpas). Noncomplex Individual, Partnership,Ttand Corporate
Tax Returns Often Are Completed By Commercial Tax Preparers. The
Preparation Of More Complex Returns Usually Is Performed By Eas,
Attorneys, And Cpas. The Latter Groups Alsottprovide Tax Planning
Services And Represent Their Clients Before The IRS.
An EA Is One Who Is Admitted To Practice Before The IRS By Passing A
Special IRS- Administered Examination, Or Who Has Worked For The IRS
For Five Years And Is Issued A Permit To Represent Clients Before The
IRS. Cpas And Attorneys Are Not Required To Take This Examination
And Are Automatically Admitted To Practice Before The IRS If They Are
In Good Standing With The Appropriatettprofessional Licensing Board.
Page 5 And Circular 230
1-5. Tax Planning Is The Process Of Arranging One‘S Financial Affairs To
Minimize Any Tax Liability. Muchttof Modern Tax Practice Centers
Around This Process, And The Resulting Outcome Is Tax Avoidance.
There Is Nothing Illegal Or Immoral In The Avoidance Of Taxation As
tt tt tt tt
tt 13th Edition by Roby Sawyers, Steven Gill
tt tt tt tt tt tt
Chapters 1 -13
tt tt tt
,Table Of Contents:
Part I: The Tax Research Environment.
1. Introduction To Tax Practice And Ethics.
2. Tax Research Methodology
Part Ii: Primary Sources Of Federal Tax Law.
3. Constitutional And Legislative Sources.
4. Administrative Regulations And Rulings.
5. Judicial Interpretations.
Part Iii: Research Tools.
6. Tax Services Ria Checkpoint.
7. Tax Services Cch Intelliconnect.
8. Tax Services Specialty And Others.
9. Multijurisdictional And Other Research.
10. Financial Accounting Research
. Part Iv: Implementing The Research Tools.
11. Communicating Research Results.
12. Tax Planning.
13. Working With The Irs.
14. Tax Practice And Administration:
, CHAPTER 1
INTRODUCTION TO TAX PRACTICE AND ETHICS
DISCUSSION QUESTIONS
1-1. In The United States, The Tax System Is An Outgrowth Of The
Following Five Disciplines: Law, Accounting, Economics, Political
Science, And Sociology. The Environment For The Tax System
Isprovided By The Principles Of Economics, Sociology, And Political
Science, While The Legal And Accounting Fields Are Responsible For
The System‘S Interpretation And Application.
Each Of These Disciplines Affects This Country‘S Tax System In A
Unique Way. Economists Addressttsuch Issues As How Proposed Tax
Legislation Will Affect The Rate Of Inflation Or Economic
Growth.Measurement Of The Social Equity Of A Tax And Determining
Whether A Tax System Discriminates Against Certain Taxpayers Are
Issues That Are Examined By Sociologists And Political Scientists.
Finally, Attorneys Are Responsible For The Interpretation Of The
Taxation Statutes, And Accountantsttensure That These Same Statutes
Are Applied Consistently.****8880() Page 4
1-2. The Other Major Categories Of Tax Practice In Addition To Tax Research Are
As Follows:
Tax Compliance
Tax Planning
Tax
Litigationttpa
ge 5
, 1-3. Tax Compliance Consists Of Gathering Pertinent Information, Evaluating
And Classifying That Information, And Filing Any Necessary Tax
Returns. Compliance Also Includes Other Functions Necessary To Satisfy
Governmental Requirements, Such As Representing A Client During An
Internalttrevenue Service (IRS) Audit.
Page 5
1-4. Most Of The Tax Compliance Work Is Performed By Commercial Tax
Preparers, Enrolled Agents (Eas), Attorneys, And Certified Public
Accountants (Cpas). Noncomplex Individual, Partnership,Ttand Corporate
Tax Returns Often Are Completed By Commercial Tax Preparers. The
Preparation Of More Complex Returns Usually Is Performed By Eas,
Attorneys, And Cpas. The Latter Groups Alsottprovide Tax Planning
Services And Represent Their Clients Before The IRS.
An EA Is One Who Is Admitted To Practice Before The IRS By Passing A
Special IRS- Administered Examination, Or Who Has Worked For The IRS
For Five Years And Is Issued A Permit To Represent Clients Before The
IRS. Cpas And Attorneys Are Not Required To Take This Examination
And Are Automatically Admitted To Practice Before The IRS If They Are
In Good Standing With The Appropriatettprofessional Licensing Board.
Page 5 And Circular 230
1-5. Tax Planning Is The Process Of Arranging One‘S Financial Affairs To
Minimize Any Tax Liability. Muchttof Modern Tax Practice Centers
Around This Process, And The Resulting Outcome Is Tax Avoidance.
There Is Nothing Illegal Or Immoral In The Avoidance Of Taxation As
