Course Information

Course Number

550

Credits

1

Tax Law Research for Attorneys

This one-credit advanced research seminar will introduce students to the concepts of tax research and will provide an in-depth look at the sources of tax authorities and how to find them. The course will cover tax research techniques for statutory interpretation and legislative history; administrative interpretation, including regulations, published rulings and letter rulings, and the authoritative weight of various regulatory publications; judicial authority; and tax treaties. The seminar will focus on federal tax sources, but will include an overview of state tax research, and will introduce students to subject-specific secondary sources; current awareness sources; and international tax research.

Students will use print and electronic resources including BNA tax databases online, the CCH IntelliConnect database, and RIA Checkpoint. Emphasis will be on the research process and strategies, the evaluation of sources in a changing information environment, and techniques for keeping up with significant tax legislation, regulations, rulings and other developments.
Ungraded in-class exercises will provide hands-on reinforcement of classroom discussion and demonstrations and allow students to track their progress. The seminar grade will be based on a series of short take-home


Please note that course organization and content may vary substantially from semester to semester and descriptions are not necessarily professor specific. Please contact the instructor directly if you have particular course-related questions.

Sections/Instructors

Marguerite Most
Tax Law Research for Attorneys 550.01
Spring 2011
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This is a FAST TRACK class and will meet from Jan 10, 2011 to Feb 25, 2011.