Government Tax Law Research .


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Government Charge Law Research. Xiaomeng Zhang College of Michigan Law Library Urban Group Facility Class 956 February 15 th , 2010. What is Secured. What are the significant essential laws Statutes and Regulations Case law IRS decisions and records How to discover the laws
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Government Tax Law Research Xiaomeng Zhang University of Michigan Law Library Urban Community Clinic Seminar 956 February 15 th , 2010

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What is Covered What are the significant essential laws Statutes and Regulations Case law IRS decisions and reports How to discover the laws Start with Secondary Resources Loose-leaf Services Commercial databases

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Primary Sources of Federal Tax Law Statutes and Regulations Internal Revenue Code: Title 26 of the United States Code Most definitive Publications: Official distribution: United States Code Commercial Publication: Annotated Codes (U.S.C.A. what\'s more, U.S.C.S) Commercial Publications: CCH\'s Standard Federal Tax Reporter; RIA\'s United States Tax Reporter; Lexis/Westlaw, CCH and RIA Commercial Databases

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Primary Sources of Federal Tax Law Statutes and Regulations Treasury Regulations: Promulgated by Internal Revenue Service under the supervision of Treasury Department. Authoritative Regulation ( under a particular congressional designation ) v . Interpretative Regulation ( under the general specialist ) Less Authoritative than the Code: Greater points of interest; more useful illustrations Types of Treasury Regulations: Proposed Treasury Regulations (Prop. Treas. Reg .): notice of proposed rulemaking Final Regulations (Treas. Reg.) Temporary Regulations (Treas. Reg. 1.71-1 T ) Publication: Title 26 of Code of Federal Regulations; CCH\'s Standard Federal Tax Reporter; RIA\'s United States Tax Reporter

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Primary Sources of Federal Tax Law United States Supreme Court Geographic Circuit Courts of Appeals (1 st through 11 th and D.C. Circuits) Court of Appeals for the Federal Circuit District Courts United States Tax Court of Federal Claims Regular conclusions (most definitive) Memorandum suppositions Summary sentiments (no precedential esteem) Adapted from Federal Tax Research , figure 5.1

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Primary Sources of Federal Tax Law A couple words about discovering case law For authority distribution: check bluebook (no official production for US Tax Court Memo feelings and Summary assessments) But all are accessible through business productions: CCH, RIA and so on

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Primary Sources of Federal Tax Law IRS decisions and choices Public Guidance: Revenue Rulings: ( Rev. Rul .): Purpose: translate the Code by IRS; Authoritative however subservient to the Code, controls, and case law; apply retroactively ( recognize, supersede, supplement, disavow , suspend and so forth ) Revenue Procedures ( Rev. Proc.) Action on Decisions: ( AOD ) Acquiesce v. Decline to Acquiesce Not legitimate IRS Announcements/Notices Publications: Internal Revenue Bulletin and Cumulative (authority); CCH\'s Standard Federal Tax Reporter and RIA\'s United States Tax Reporter

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Primary Sources of Federal Tax Law Administrative Agency Decisions: IRS decisions and choices Written Determinations: no precedential esteem; authoritative on the individual citizen; accessible to open Private Letter Rulings: not yet under examination, case or in advances. Assurance Letters: Technical Advice Memoranda : General Counsel Memo (GCM): 1992; Publication: Varies; Check Library Catalog and IRS site; CCH Tax Research Network and RIA Checkpoint

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How to Find the Law Research Question Client is "CDC" – a group improvement association in a low-wage, urban group. CDC is consolidated as a non-benefit enterprise. The expressed reason for CDC as indicated by the recorded Articles of Incorporation is to (a) guide and advantage the unemployed, underemployed as well as minority inhabitants of a financially discouraged range by building up organizations claimed by and utilizing the occupants of the group and giving them business arranging, subsidizing, promoting, and coaching, and so on.; (b) enhance and create aptitudes and work chances of the individuals from the group; and (c) make appropriations to associations that qualify as absolved associations under area 501(c)(3) of the Code . CDC was made by three chiefs from "XYZ", a charitable 501(c)(3) association situated in the same urban group. XYZ is an outreaching youth amass with the motivation behind sharing religious convictions and empowering social inclusion. XYZ has been having gathering pledges issues and the three XYZ chiefs chose to make a different charitable enterprise (CDC) that would be held at a manageable distance. Notwithstanding the reason expressed over, XYZ\'s other reason for CDC is to pipe gifts back to XYZ. The independent ventures being set up by CDC would, when they started to procure a benefit, give 10% back to CDC. CDC would then disperse those benefits to different 501(c)(3)s in the group, including (however not restricted to) XYZ. Questions: What are the duty and nontax ramifications of (1 ) requiring gifts from the organizations they made, and (2) taking the gifts and redistributing them to different charities in the group , and particularly, XYZ?

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How to Find the Law Research Process Start with Secondary Resources: Overview + References to essential law Treatises : BookLists : http://umil.iii.com/screens/booklists.html Mertens " Law of Federal Income Taxation: multi-volume treatises (accessible in Westlaw (MERTENS)) http://umil.iii.com/record=b1253823~S0 KW or Subject Search in the Library Catalog: e.g. philanthropic and charge (as kws ); or Nonprofit associations - Taxation - Law and enactment – United States The Law of the Tax-excluded Organizations (accessible in Lexis) http://umil.iii.com/record=b1383010~S0 Nonprofit Organizations: Law and Taxation (accessible in Westlaw: NPOLT ) http://umil.iii.com/record=b1492942~S0

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How to Find the Law Research Process Start with Secondary Resources: Law Review and Journal Articles : Specialized Law Reviews/Journals on Tax; professional situated expense diaries Catalog look: e.g. Tax collection - United States – Periodicals See freebee: a rundown from Legal Research Guides: Federal Income Tax Law, p42-43 Commercial Databases : Lexis ( Legal > Area of Law - By Topic > Taxation > Search Analysis, Law Reviews & Journals > By Subtopic > Exempt Organizations > ): peruse TOC/seek; Tax Analyst productions Westlaw ( TX-TP ) RIA ( Warren Gorham & Lamont diaries and treatises )

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How to Find the Law Research Process Loose-Leaf Services: put both Primary and Secondary Commentaries together with cross-references; Currency; Heavily Regulated Areas of Law including Tax CCH\'s Standard Federal Tax Reporter: 19 vol. http://umil.iii.com/record=b1075510~S0 RIA\'s United States Tax Reporter: 20 vol. http://umil.iii.com/record=b1077687~S0 Tips on utilizing print version: read the client\'s guide first; then utilize discovering helps, for example, list

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How to Find the Law Research Process Online Databases: CCH\'s Tax Research Network: including the Standard Federal Tax Reporter http://umil.iii.com/record=b1262137~S0 RIA\'s Check Point: including the United States Tax Reporter and RIA Tax Coordinator http ://umil.iii.com/record=e1000308~S0 ; Lexis: Tax Center Coverage is not the same, but rather all cover numerous essential and optional assets including a few treatises and diaries and pamphlets. Heaps of Cross-References; however might be difficult to Navigate

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Example: CCH Internet Research Network

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CCH Tax Research Network

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CCH Tax Research Network

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CCH Tax Research Network

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CCH Tax Research Network

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CCH Tax Research Network

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CCH Tax Research Network

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CCH Tax Research Network

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CCH Tax Research Network

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CCH Tax Research Network

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CCH Tax Research Network

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Take Away Points Federal Tax Law Research can be confounded: numerous essential sources Start with Secondary Resources: Treatises and Law Review and Journal Articles Updating laws: Shepard\'s , Keycite , Citator 2d (RIA), and Check Citator (CCH) Loose-Leaf Services: put both essential and optional assets in one place; utilizing Finding Aids Three Commercial Databases: CCH, RIA and Lexis ( Tax Notes ) Reference Desk: askalawlibrarian@umich.edu

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Sources of Help Joni Larson & Dan Sheaffer , Federal Tax Research (2007) http://umil.iii.com/record=b1402236~S0 Christopher C. Dykes, Federal Income Tax Law: A Legal Research Guide (2010 ) http://umil.iii.com/record=b1495398~S0 Jasper L. Cummings, Legal Research in Federal Taxation, Tax Notes (Oct. 17, 2005) (see present)

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