"... explains the fundamentals of federal tax research. In particular, the Portfolio addresses a prerequisite for making sound professional judgments on federal tax issues by describing the many types of authority governing federal tax issues and discussing their precedential value. In addition, the Portfolio explains the extent to which certain authorities, particularly court cases, are binding on the IRS and the courts in later cases. The Portfolio also describes the general methodology for doing federal tax research, including resources available to tax practitioners from the government and from commercial publishers."
Published: Washington, D.C., 2005-2007.
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Introduction Legislation Administrative pronouncements The judiciary Legal commentary Working papers.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.
Source of Description
Description based on contents viewed on March 24, 2016; title from description page.
Available in Other Form
Print version: Lowy, Peter A., 1969- Legal authorities in U.S. federal tax matters. Arlington, VA : Tax Management Inc., -