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Tax Research - Intermediate Concepts (TRS2)

Tuesday, November 18, 2025
01:00 PM - 03:00 PM (Eastern)

Dave Peters, CPA, CFP, CLU, CPCU, MST, MBA

  • Format Webinar
  • Credits 2.00
  • Level Basic
  • Field of Study Taxes (2)
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$119.00


Overview

Answering clients’ tax questions accurately and on time is a key challenge for tax practitioners. Through simple, plain language explanations and examples, this course will help practitioners perform tax research more efficiently by describing the structure of the primary sources, highlighting the difference between primary and secondary sources, and describing the steps in the tax research process.

Major Topics:

  • Tax code hierarchy
  • Organization of an Internal Revenue Code section
  • Special rules for IRC citation
  • Citing other primary authorities
  • Private letter rulings
  • Primary vs. secondary authority
  • Secondary sources of authority
  • Steps in the tax research process
  • Research memoranda

Learning Objectives

  • Understand the organization of the Internal Revenue Code, the Treasury Regulations, and Revenue Rulings
  • Identify the circumstances when a client may want to consider requesting a private letter ruling
  • Differentiate between primary and secondary pieces of authority
  • Understand the steps to the tax research process and the parts of a tax research memorandum

Who should take this course:

Accounting and finance professionals who are looking to improve their research skills and understanding of the composition of the Internal Revenue Code

A basic familiarity with tax research

None

Yes

No

No

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