Description
Course Overview
Understanding federal tax law requires more than knowing the rules—it also requires knowing where those rules come from and which sources can support a tax return position. This course examines the structure of the Internal Revenue Code, the sources available for interpreting federal tax law, and the authority of different types of tax guidance. Participants will explore how to evaluate the citability of tax law interpretations when researching issues and supporting positions taken on federal income tax returns.
Explore additional federal tax topics in our self-study CPE course catalog.
What You'll Learn
After completing this course, participants will be able to:
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Identify sources of federal tax law interpretation and determine whether they are citable in support of a position taken on a tax return.
Who This Course Is For
Tax professionals who research federal tax issues, interpret tax law, or evaluate the authority of sources used to support tax return positions.
| NASBA |
Field of Study: Taxes CPE Credit: 1.0 hour Delivery Method: QAS Self Study |
|
IRS |
Field of Study: Federal Tax Law CE Credit: 1.0 hour IRS Program Number: VP8T3-T-00499-24-S |
|
CTEC |
Field of Study: Federal Tax Law CE Credit: 1.0 hour CTEC Course Number: 1044-CE-05327 |
| Publication Date: | 1/1/2024 |
| Instructional Delivery Method: | QAS Self-Study |
| Level: | Intermediate |
| Prerequisites: | General knowledge of taxation |
| Advanced Preparation: | None |
| Author: | Lee Reams, Sr., BSME, EA |
Course Material: A copy of the course material is available for download under the Additional References tab.
Refund Policy: Your complete satisfaction is our #1 priority. At CountingWorks, Inc., we do whatever it takes to make sure your expectations are met on every order we complete. We back all of our products with a 10-day no-hassle money-back guarantee. For information regarding refunds, complaints, and program cancellation policies, please contact our Customer Service Department at 1-800-384-1101
Certified Public Accountants: CountingWorks, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
Registration: Sign-up online by clicking add to cart above or by phone at 1-800-384-1101

