Tax Research Part 1 - Fundamentals (QAS)
1.0 NASBA QAS Credits (Taxes)
The sheer number of sources of tax law can be overwhelming when you are first starting off as a practitioner. How do you differentiate between each one? What does each of them do? And what happens when there are conflicts between them? Through simple, plain language explanations and examples, this course gives the new practitioner an introduction to tax law. It talks about the types of primary authority and how they interact with each other.
Describe the different levels of authority in tax law
Differentiate between the different types of administrative authority in tax law
Identify the different courts that hear cases involving tax law
Level: Beginner
Field of Study: Taxes
Who Should Attend: Tax practitioners who are looking to improve their research skills and understanding of the composition of the Internal Revenue Code
Required Knowledge: None
Advanced Prep: None