Chapter 1 understanding and working with federal tax law

Chapter 1 Understanding and Working With the Federal Tax Law

Competing Objectives Result in a Complex Law Structure ,[object Object],[object Object],[object Object],[object Object],[object Object]

Economic Considerations (slide 1 of 2) ,[object Object],[object Object]

Economic Considerations (slide 2 of 2) ,[object Object],[object Object]

Social Considerations (slide 1 of 2) ,[object Object],[object Object]

Social Considerations (slide 2 of 2) ,[object Object],[object Object]

Equity Considerations (slide 1 of 4) ,[object Object],[object Object],[object Object],[object Object]

Equity Considerations (slide 2 of 4) ,[object Object],[object Object],[object Object]

Equity Considerations (slide 3 of 4) ,[object Object],[object Object],[object Object]

Equity Considerations (slide 4 of 4) ,[object Object]

Political Considerations ,[object Object],[object Object],[object Object]

Agencies Influencing Tax Law (slide 1 of 4) ,[object Object],[object Object],[object Object],[object Object]

Agencies Influencing Tax Law (slide 2 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Agencies Influencing Tax Law (slide 3 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Agencies Influencing Tax Law (slide 4 of 4) ,[object Object],[object Object],[object Object]

Statutory Sources of Tax Law ,[object Object],[object Object],[object Object],[object Object]

Legislative Process For Tax Bills

Joint Conference Committee Process

Arrangement of the Code ,[object Object],[object Object],[object Object],[object Object],[object Object]

Example Code Citation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Administrative Sources of Tax Law ,[object Object],[object Object],[object Object],[object Object]

Regulations (slide 1 of 4) ,[object Object],[object Object]

Regulations (slide 2 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Regulations (slide 3 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Regulations (slide 4 of 4) ,[object Object],[object Object]

Revenue Rulings (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object]

Revenue Rulings (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Revenue Procedures (slide 1 of 2) ,[object Object],[object Object],[object Object]

Revenue Procedures (slide 2 of 2) ,[object Object],[object Object],[object Object]

Letter Rulings (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Letter Rulings (slide 2 of 2) ,[object Object],[object Object],[object Object]

Other Administrative Pronouncements (slide 1 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Other Administrative Pronouncements (slide 2 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Other Administrative Pronouncements (slide 3 of 3) ,[object Object],[object Object],[object Object]

Federal Judicial System FIGURE 1.1

Judicial Sources (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Judicial Sources (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],CONCEPT SUMMARY 1.1

Appeals Process ,[object Object],[object Object],[object Object],[object Object]

Courts’ Weights as Precedents ,[object Object],[object Object],[object Object],[object Object],[object Object]

Tax Court (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Tax Court (slide 2 of 2) ,[object Object],[object Object],[object Object]

Examples Of District Court Decision Citations ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Supreme Court Decisions ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Tax Treaties ,[object Object],[object Object],[object Object],[object Object],[object Object]

Tax Research (slide 1 of 2) ,[object Object],[object Object],[object Object]

Tax Research (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object]

Tax Services ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Tax Research Process FIGURE 1.3

Tax Research ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Assessing the Validity of Tax Law Sources (slide 1 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]

Assessing the Validity of Tax Law Sources (slide 2 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Assessing the Validity of Tax Law Sources (slide 3 of 4) ,[object Object],[object Object],[object Object]

Assessing the Validity of Tax Law Sources (slide 4 of 4) ,[object Object],[object Object],[object Object]

Tax Law Sources (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Tax Law Sources (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Tax Planning ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Taxation on the CPA Examination ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

[object Object],[object Object],[object Object],[object Object]

Chapter 1 understanding and working with federal tax law

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Chapter 1 understanding and working with federal tax law