Federal Tax Research (Paperback), Second Edition

Description

This is the 2020 paperback printing of the 2011 hardback edition.

The book addresses various areas in which a researcher may be immersed everything from the legislative history of a statute to underlying regulations to interpretive case law. Along the way the book considers various types of tax-related court opinions, a myriad of government-generated documents, and law review articles and journals.

Considerable attention is given to both the authoritative weight of each document and how it can be located. Research in international tax, a complex and dynamic area, is discussed in great detail. Finally, the book provides strategies for organizing information into a written document, such as a response to an information document request or a brief to be filed with the Tax Court.

Throughout the pages of Federal Tax Research, examples of real-life situations, practice notes, research tips, and snippets of court opinions add breadth and life to the technical information.