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Tax Research: Process

David Gibberman

This course, developed by David Gibberman, an attorney specializing in business, estate, and tax planning, reviews the steps involved in researching a tax question. It is one in a series of courses on tax research.

Topics covered in this course include:

  • How Research Goals Influence the Research Process
  • Overview of the Tax Research Process
  • Gathering the Relevant Facts
  • Identifying Tax Questions
  • Locating Primary Sources Relevant to the Tax Question
  • Analyzing and Evaluating Primary Sources
  • Obtaining Additional Facts and Applying the Relevant Primary Sources to Those Facts
  • Drawing Conclusions and Developing Recommendations
  • Communicating Research Results to Other Professionals and Clients
  • IRS Standards for Tax Research
  • Special Ethical Duties for Accountants in Conducting Tax Research

Course Details
Price:  $36.00
Field of Study:  Taxation
Prerequisites:  None
Level:  Basic
CTEC course number:  1075-CE-6111
Course was last updated on:  08/22/06
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Library:

Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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Credit Available For: Units
CPE 3 CPE
QAS 3 CPE
Enrolled Agent (Accepted by the IRS) 3 CPE
CTEC Federal 3 CE

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.

User Reviews
Reviewer: John R. submitted on 10/27/2008
organization of the topics
Reviewer: Yekaterina A. submitted on 06/27/2008
the exam
Reviewer: Thomas L. submitted on 06/18/2008
Examples were good.
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