Course Information

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Tax Research: Secondary Sources of Federal Tax Law
Author: David Gibberman

Description:
As part of the tax research process, you need to identify and analyze all primary sources pertinent to answering a tax question. Fulfilling these tasks would be extremely difficult without the aid of secondary sources.

A secondary source of federal tax law is a reference that gathers primary sources of federal tax law in one convenient location, explains and comments on primary sources, tells you whether a primary source still is good law, and/or lists other primary sources that have dealt with the same tax question. Examples of secondary sources include:

  • Code-organized tax references
  • Topic-organized tax references
  • Citators
  • Journals
  • Tax institute publications
  • Newsletters
  • Electronic databases

This course details the different types of secondary sources, including what they are and where to find them, the advantages and disadvantages of using different sources, as well as how to locate pertinent material within secondary sources.
Course Details:
Price:  $36.00
Field of Study:  Taxes
Prerequisites:  Tax Research: Process or equivalent knowledge.
Level:  Basic
Advanced Preparation:  None
CTEC course number:  1075-CE-4295
Course was last updated on:  02/23/07
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Library:
Learning Center Core

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 3.0 CPE
QAS 3.0 CPE
Enrolled Agent (Accepted by the IRS) 3.0 CPE
CTEC Federal 3.0 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.

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