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
Course number: 
Course Credits: 
Course Curriculum: 
Course Type: