pter Research
1 Chapter 1: Tax Research
TAX RESEARCH (1 of2 Types of tax research Tax research process How facts affect tax consequences Sources of tax law and value ax services
2 TAX RESEARCH (1 of 2) Types of tax research Tax research process How facts affect tax consequences Sources of tax law and value Tax services
TAX RESEARCH (2 of2 Citator Tax practice guidelines for CPAs Computerized tax research Work papers and client communications Computerized tax research
3 TAX RESEARCH (2 of 2) Citators Tax practice guidelines for CPAs Computerized tax research Work papers and client communications Computerized tax research
ypes of Tax Research (1of2) Close-fact or tax compliance Facts already occurred Discovery of tax consequences Proper disclosure
4 Types of Tax Research (1 of 2) Close-fact or tax compliance –Facts already occurred –Discovery of tax consequences –Proper disclosure
Types of Tax Research (2of2) Open-fact or tax-planning Before structuring or concluding a transaction Minimization of taxes Careful compliance permits legal avoidance of taxation 5
5 Types of Tax Research (2 of 2) Open-fact or tax-planning –Before structuring or concluding a transaction – Minimization of taxes –Careful compliance permits legal avoidance of taxation