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First you have to choose a tax topic- example of t...




First you have to choose a tax topic- example of tax topics are as follows ? please remember you can choose to create hypothetical transactions on each tax topic- look up a specific tax case for the topic you choose- as well as consult professional journal for transaction. You may also choose to write detail analysis as well as historical evolution and effectiveness of a specific tax topics. You are also not limited to the following 5 topics and may choose your own topic. 1. Energy Credit 2. First Time Homebuyer Credit 3. Cancellation of Debt 4. Schedule M 5. Acquisition or Abandonment of Secured Property After you choose a topic you have to do research on the topic at the IRS website to find the more about the topics- After you gather information on the tax topic you will support the tax position IRS on the tax topics, will not support the tax position or just provide informative information for your paper- you and only you can decide your paper?s positions. After you decide on the paper position you can consult following online and offline sources to support your positions The primary sources of Federal tax law are: 1. The Internal Revenue Code, which is Title 26 of the United States Code; 2. Decisions of the United States Tax Court, district courts, Court of Federal Claims, federal circuit courts, and the United States Supreme Court; 3. Treasury Regulations, located in Title 26 of the Code of Federal Regulations; 4. Internal Revenue Service guidance published in the Internal Revenue Bulletin, including Revenue Rulings, Revenue Procedures, Notices, and Announcements; and 5. Other Internal Revenue Service material, including Private Letter Rulings and Technical Advice Memoranda. The secondary sources of Federal tax law are: It is important for the researcher to keep in mind the provisions of Treas. Reg. ? 1.6662-4(d)(3) regarding "Substantial Authority." The types of materials that are substantial authority for the purposes of this Regulation include: 1. The Internal Revenue Code 2. Proposed, temporary, and final regulations 3. Tax treaties and applicable regulations 4. Court cases 5. Congressional intent as reflected in committee reports 6. General explanations on tax legislation by the Joint Committee on Taxation ("The Blue Book") 7. Private Letter Rulings issued after October 31, 1976 8. Actions on decisions 9. General Counsel Memoranda 10. IRS Press Releases 11. Notices, announcements, and other administrative pronouncements published by the IRS in the Internal Revenue Bulletin You are also more than welcome to consult other professional journal and books to prepare your paper. Your local NAU librarian should be able to help you get the proper books and online materials.


Paper#4529 | Written in 18-Jul-2015

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