Tax Research Techniques

The tax advisor needs to follow a regimented process for researching tax questions, so that the eventual outcome is based on a thorough knowledge of the facts and issues, and backed up by relevant authority. The Tax Research Techniques course walks you through every step of this process, with particular attention to locating the applicable authority and determining how to apply the tax rules.

Format

PDF Course

Level

Overview

Duration

1 Hour

Course Information

Author: Steven Bragg

Course Number: TX1031

IRS Program Number: 72821-T-00100-25-S

Learning Objectives

Identify the activities needed to establish facts for a tax question.
Specify the principles related to tax planning.
Identify the sources of information used in tax research.
Recall the authority level for the different types of statutory and administrative law.
Identify the general classifications of tax commentary that are available.

Level: Overview

Instructional Method: QAS Self-Study

NASBA Category: Taxation

Prerequisites: None

Advance Preparation: None

Latest Review Date: December 2025

Program Registration Requirements: Click on the Enroll button to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.

Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.

AccountingTools, 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 the 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.

The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.