Course Information

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Tax Research: Secondary Sources of Federal Tax Law (Fifth Edition)
Author: David L. Gibberman

Description:
As part of the tax research process, you need to identify and analyze all primary sources pertinent to answering a tax question. Fulfilling these tasks would be extremely difficult without the aid of secondary sources.

This course details the different types of secondary sources, including what they are and where to find them, the advantages and disadvantages of using different sources, as well as how to locate pertinent material within secondary sources.

Upon completion of this course, the professional will be able to do the following:

  • Define what a secondary source of federal tax law is and distinguish it from a primary source of federal tax law

  • Utilize the role of secondary sources in researching federal tax law

  • Identify the different types of secondary sources and understand how each type can be used to research federal tax law

  • Use secondary sources of federal tax law to identify and analyze pertinent primary sources of federal tax law

  • Recognize important secondary sources

Course Details:
Price:  $51.00
Field of Study:  Taxes
Prerequisites:  None
Level:  Intermediate
CTEC course number:  1075-CE-9811
Course was last updated on:  08/30/2011
Library:
Corporate

Technical Requirements:
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Credit Available For: Units
CPE 3.00 CPE
CTEC Federal 3.00 CE
Enrolled Agent (Accepted by the IRS) 3.00 CPE
QAS 3.00 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.