West's Federal Tax ResearchWest Publishing Company, 1994 - 587 pages This market-leading tax research text takes a practical, hands-on approach that goes beyond a random sampling of tax research sources. Fully updated, FEDERAL TAX RESEARCH extensively covers computer-oriented research tools including CD-ROMs, the Internet and computerized databases. From its tax planning orientation to the real-life cases, this is one book that conveys a true understanding of the most important elements of the federal tax law. |
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Page 36
... Facts 2. Identify the issues 3. Locate Authority 4. Evaluate Authority 5. Develop Conclusions & Recommendations 6. Communicate the Recommendations best tax researcher is one who can balance the needs for efficiency against the need for ...
... Facts 2. Identify the issues 3. Locate Authority 4. Evaluate Authority 5. Develop Conclusions & Recommendations 6. Communicate the Recommendations best tax researcher is one who can balance the needs for efficiency against the need for ...
Page 322
... fact situation . Accordingly , the file memo should be constructed in a general , usable format that lends itself to a quick perusal of the pertinent tax facts and issues . Many accounting and law firms impose a standardized format . If ...
... fact situation . Accordingly , the file memo should be constructed in a general , usable format that lends itself to a quick perusal of the pertinent tax facts and issues . Many accounting and law firms impose a standardized format . If ...
Page 496
... Factual matters . ( i ) The practitioner must make inquiry as to all relevant facts , be satisfied that the material facts are accu- rately and completely described in the of- fering materials , and assure that any repre- sentations as ...
... Factual matters . ( i ) The practitioner must make inquiry as to all relevant facts , be satisfied that the material facts are accu- rately and completely described in the of- fering materials , and assure that any repre- sentations as ...
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Common terms and phrases
AFTR AFTR2d AICPA amount annotated apply attorney audit business expenses CD-ROM chapter Circuit Circular 230 citation cited client Code section Commissioner corporation Court decisions Court of Appeals Court of Federal deduction deposits discussed documents employee enrolled agent example EXHIBIT gift tax gross income identify interest Internal Revenue Bulletin Internal Revenue Code Internal Revenue Service issues kickbacks Law Review Letter Rulings loan located material OnPoint paragraph number payments penalty percent Portfolios principal residence Private Letter Rulings published refund Regulations Revenue Rulings Shepard's Shepard's Citator Supreme Court Tax Court tax law tax liability tax planning tax practice tax practitioner tax rate tax research tax return tax services tax treaties taxable income Taxation taxpayer TC Memo topical transaction U.S. Court U.S. Supreme Court U.S. Tax update USTC USTR volume WESTLAW