Try the 5W and H method: who, what, where, when, why, and how
Identify the issues
Use to formulate the tax research questions
Locate authority
Utilize various search methods to find sources
Evaluate authority
Try the 5W and H method to evaluate resources
Remember: Primary sources have more authority than secondary
Develop conclusions and recommendations
Communicate recommendations
State the issue as a question.
Identify keywords.
Construct a computer research query.
Select a database and execute the search.
Interpret and refine the search.
Keyword
Citation (code section, case name, etc.)
Table of Contents
Date range
Index
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Primary Sources (Original Pronouncements)
Statutory Sources
U.S. Constitution - source of federal tax laws
Tax Treaties - agreements negotiated between countries concerning the treatment of entities subject to tax in both countries
Internal Revenue Code - collection of laws that have been passed by Congress and incorporated in Title 26 of the United States Code.
Administrative Sources
Treasury Regulations - constitute the IRS's and, thereby, the Treasury's official interpretation of the Internal Revenue Code
Revenue Rulings - official pronouncements of the National Office of the IRS; deals with the application of the Code and Regulations to a specific factual situation
Revenue Procedures - internal practice and procedures of the IRS in the administration of tax laws; constitute the IRS's way of releasing information