BUAD 595 - Federal Tax Research

Fall 3 Note: This class is required for all students pursuing an Emphasis in Taxation.

Focusing on federal income tax law, this course will explain how to do federal tax research and how to reduce the results on one’s research to writing, essential skills for the tax practioner. The course will cover: (1) the research process (identifying issues, finding relevant authorities, analyzing authorities, drawing conclusions, and communicating conclusions); (2) types of authorities, both primary (such as statutes, regulations, other administrative pronouncements, and judicial decisions) and secondary (such as periodicals and treatises); and (3) the use of research services. Online research tools will be emphasized.