Surgent's Tax Research - Intermediate Concepts (TRS2)
2026-04-10 17:00 - 19:00 UTC | Webinar
Surgent's Tax Research - Intermediate Concepts (TRS2)

04/10/26 12:00 PM CST
- 04/10/26 02:00 PM CSTDescription:
Answering clientsâ€™ tax questions accurately and on time is a key challenge for tax practitioners. Through simple, plain language explanations and examples, this course will help practitioners perform tax research more efficiently by describing the structure of the primary sources, highlighting the difference between primary and secondary sources, and describing the steps in the tax research process. Objectives:Understand the organization of the Internal Revenue Code, the Treasury Regulations, and Revenue RulingsIdentify the circumstances when a client may want to consider requesting a private letter rulingDifferentiate between primary and secondary pieces of authorityUnderstand the steps to the tax research process and the parts of a tax research memorandumPresenters:Dave Peters, CPA, CFP, CLU, CPCU, MST, MBAField of Study:Taxes (2)Major Topics:Tax code hierarchyOrganization of an Internal Revenue Code sectionSpecial rules for IRC citationCiting other primary authoritiesPrivate letter rulingsPrimary vs. secondary authoritySecondary sources of authoritySteps in the tax research processResearch memorandaLocation:
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