This course is an introduction to tax research. The course will consist of explanation of sources of tax authorities, primary code, legislation, regulations, rulings and cases, and secondary treatises and commentary; how to navigate them (including electronically). Research and papers involving substantive issues and locating authorities are required. A one-hour exam will cover the area of return preparer responsibility (this includes an attorney rendering advice reflected on the return). Prerequisite: Law 311 Federal Income Taxation.
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