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. |
From inside the book
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Page 40
... sources . Statutory sources include the Constitution , tax treaties , and tax laws passed by Congress . Statutory authority is the basis for all tax provisions . The Constitution grants Congress the power to impose and collect taxes and ...
... sources . Statutory sources include the Constitution , tax treaties , and tax laws passed by Congress . Statutory authority is the basis for all tax provisions . The Constitution grants Congress the power to impose and collect taxes and ...
Page 58
... Sources LEARNING OBJECTIVES ▸ Outline the primary and secondary sources of the federal tax law ▸ Describe in detail the nature and structure of the statutory sources of the tax law , including the Constitution , tax treaties , and the ...
... Sources LEARNING OBJECTIVES ▸ Outline the primary and secondary sources of the federal tax law ▸ Describe in detail the nature and structure of the statutory sources of the tax law , including the Constitution , tax treaties , and the ...
Page 59
... sources of federal tax law , examine in some detail the primary statutory sources of federal tax law , learn how to locate selected provisions thereof , and find out how these laws may pertain to a ... Sources Sources of Federal Tax Law.
... sources of federal tax law , examine in some detail the primary statutory sources of federal tax law , learn how to locate selected provisions thereof , and find out how these laws may pertain to a ... Sources Sources of Federal Tax Law.
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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