Gain a thorough understanding of tax research today with the hands-on practice you need to succeed in class and on the job. Sawyers/Gill's market-leading FEDERAL TAX RESEARCH, 12E's step-by-step approach uses current examples and engaging discussions to focus on the most important elements of federal tax law and tax practices. You work with the latest versions of today's most popular online tax research tools, including Thomson Reuters Checkpoint, CCH IntelliConnect, and BNA Bloomberg. Significant updates address ethical challenges in taxation today, qualified business income deductions and other legislative changes enacted by the Tax Cuts and Jobs Act of 2017 as well as how Congress enacts technical changes. Coverage of professional and legal responsibilities and IRS practices and procedures helps you prepare for the CPA exam, while a focus on key research skills, critical problem-solving and communication skills prepares you for success in today’s workplace.
Part I: THE TAX RESEARCH ENVIRONMENT.
1. Introduction to Tax Practice and Ethics.
2. Tax Research Methodology.
Part II: PRIMARY SOURCES OF FEDERAL TAX LAW.
3. Constitutional and Legislative Sources.
4. Administrative Regulations and Rulings.
5. Judicial Interpretations.
Part III: RESEARCH TOOLS.
6. Thomson Reuters Checkpoint.
7. CCH Intelliconnect.
8. Other Tax Services and Tax Periodicals.
9. Multijurisdictional Taxes
Part IV: IMPLEMENTING THE RESEARCH TOOLS.
10. Communicating Research Results.
11. Tax Planning.
12. Working with the IRS.
13. Tax Practice and Administration.
Glossary.
Index.
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Roby Sawyers
Dr Roby Sawyers, PhD, CPA, CMA, is a professor in the Department of Accounting at North Carolina State University. He earned his undergraduate accounting degree from the University of North Carolina at Chapel Hill, his MA from the University of South Florida and his PhD from Arizona State University. Dr Sawyers has taught a variety of undergraduate and graduate tax courses at both NC State and UNC-Chapel Hill and has served as a visiting professor in the International Management Program at the Catholic University in Lille, France, and the Vienna School of Economics and Business (Wirtschaftsuniversitat Wien). He has taught continuing education courses for the AICPA, NCACPA, BDO Seidman, McGladrey and Pullen, Dixon, Hughes Goodman, KPMG and PricewaterhouseCoopers. In addition to co-authoring FEDERAL TAX RESEARCH, Dr Sawyers is a frequent contributor for leading academic, policy and professional tax journals. Dr Sawyers has been an active member of the AICPA's Tax Division, has served on the Tax Executive Committee, has chaired the Trust, Estate and Gift Tax Technical Resource Panel and has chaired the AICPA's task force on estate tax reform. He has also been active in tax policy issues in North Carolina, serving as the Chief of Staff for the North Carolina General Assembly's State and Local Fiscal Modernization Study Commission and as an advisor to the General Assembly's Joint Select Committee on Economic Development Incentives and North Carolina's Economic Development Board.
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Steven Gill
Dr. Steven Gill is an associate professor in the Charles W. Lamden School of Accountancy at the Fowler College of Business at San Diego State University. He received a B.S. in accounting from the University of Florida (Gainesville, FL), an M.S. in taxation from Northeastern University (Boston, MA) and a Ph.D. in accounting (University of Massachusetts). Prior to entering academia, Dr. Gill worked for twelve years in the field of accounting, including roles in public accounting, internal audit, corporate accounting and, ultimately, vice president of finance. Dr. Gill's research interests include a concentration in taxation, including mutual funds and college savings ("529") plans and wider interests in tax compliance behavior. He has taught undergraduate and graduate levels and his teaching interests include taxation and both financial and managerial accounting. In addition to this best selling text, Dr. Gill serves as co-author of FEDERAL TAX RESEARCH.
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UPDATED SCREEN IMAGES AND INSTRUCTIONS GUIDE STUDENTS IN USING TODAY'S MOST POPULAR DIGITAL TAX RESEARCH TOOLS. Students learn how to complete tax research using the latest versions of the most widely used online tax research tools available, such as Thomson Reuters Checkpoint, CCH IntelliConnect, BNA Bloomberg, Lexis Tax Center with Lexis Advance Tax, Westlaw and Tax Analysts.
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NEW CONTENT HIGHLIGHTS ETHICAL CHALLENGES IN TAXATION AND ACCOUNTING TODAY. New sections in this edition discuss the IESBA International Code of Ethics for Professional Accountants and ethical issues surrounding advertising via social media and websites.
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NEW SECTION DISCUSSES THE DUE DILIGENCE REQUIREMENTS RELATED TO IRC SECTION 6695(G). Students learn the requirements associated with filing returns that claim the earned income tax credit (EITC), child tax credit (CTC), additional child tax credit (ACTC), credit for other dependents (ODC), the American opportunity tax credit (AOTC) and head of household (HOH) filing status.
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UPDATED EXAMPLES MORE EFFECTIVELY ILLUSTRATE TODAY'S TAX RESEARCH PROCESS. Meaningful examples drawn from today's issues and challenges help students better understand the complexities and details behind tax research.
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NEW SECTION AND "SPOTLIGHT ON TAXATION" FEATURES HIGHLIGHT HOW CONGRESS MAKES TECHNICAL CORRECTIONS. New material addresses the process that Congress uses today to identify and enact technical corrections to previously enacted legislation. "Spotlight on Taxation" features further clarify this process.
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NEW OR UPDATED EXAMPLES CLARIFY TODAY'S QUALIFIED BUSINESS INCOME DEDUCTION AND OTHER EMERGING TAXATION ISSUES. A new example demonstrates how to apply the qualified business income deduction enacted by the Tax Cuts and Jobs Act of 2017. In addition, updated examples of various administrative pronouncements highlight revenue procedures, private letter rulings, IRS notices and Actions on Decisions (AODs).
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UNPRECEDENTED DEGREE OF HANDS-ON TAX RESEARCH ANALYSIS REFINES READER'S SKILLS. This edition’s proven, hands-on approach focuses on active learning and real-world experiences to prepare your students for professional success.
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UP-TO-DATE COVERAGE HIGHLIGHTS ONLINE RESEARCH SKILLS. Students learn how to most effectively use today’s leading online tax research tools with this edition’s in-depth focus on CCH IntelliConnect and Thomson Reuters Checkpoint. Students also learn to use BNA Bloomberg, Lexis Tax Center with Lexis Advance Tax, Westlaw and Tax Analysts.
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EASY-TO-FOLLOW SCREEN IMAGES AND TUTORIALS MAKE IT EASIER TO PRESENT TODAY’S RESEARCH TOOLS TO YOUR STUDENTS. With this edition’s clear presentation, your students efficiently learn how to maximize the research tools available to them.
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SEARCHABLE DATABASE OF MORE THAN 250 RESEARCH CASES MAKES IT SIMPLE TO SELECT THE BEST CASES FOR YOUR COURSE. This helpful, detailed database helps you, as instructor, efficiently locate and assign cases that meet your specific needs.
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