Ebook Federal tax research (8th edition): Part 2
➤ Gửi thông báo lỗi ⚠️ Báo cáo tài liệu vi phạmNội dung chi tiết: Ebook Federal tax research (8th edition): Part 2
Ebook Federal tax research (8th edition): Part 2
Citators and Other Devices8FindingLearning ObjectivesChapter OutlineCitatorsWhat Is a Citator?(ÀMnmercial CitatorsShepard’sShepard's CitatorSbcpanTs T Ebook Federal tax research (8th edition): Part 2Tobit of AuthoritiesI A-xisAuto-CitcLEXCITEVVcstlau Citator SystemKeyCiteRIA Citator 2ndUsing the RIA Citator 2ndRIA ConventionsRIA Citator: Ridingsecu CitatorThe cell Citator Attributes cell Conventions•Understand the function of the citator in the tax research process.•Use the indexing systems in Ebook Federal tax research (8th edition): Part 2each of the most popular tax citators.•Know the abbreviation and reference conventions used by the most popular tax citators.•Update research by usingEbook Federal tax research (8th edition): Part 2
materials in the most popular tax citators.•Know the comparative strengths and weaknesses of the most popular tax citators.•Understand the bask and aCitators and Other Devices8FindingLearning ObjectivesChapter OutlineCitatorsWhat Is a Citator?(ÀMnmercial CitatorsShepard’sShepard's CitatorSbcpanTs T Ebook Federal tax research (8th edition): Part 2die added dilemma dial die tax law is in a constant state of change. Each year new laws are passed dial amend the Internal Revenue Cwle (IRC) and new Regula rions arc issued to provide guidance and revise interpretations of rhe < lode. Everyday administrative pronouncements are issued and court case Ebook Federal tax research (8th edition): Part 2s are decided. This daily change in rhe rax law makes it very difficult for a rax prairirioncr to know what law is airrent and what has been supersedeEbook Federal tax research (8th edition): Part 2
d or overruled. This chapter provides the methodology for ensuring that rhe rax laws, cases, and administrative documents supporting a client’s tax poCitators and Other Devices8FindingLearning ObjectivesChapter OutlineCitatorsWhat Is a Citator?(ÀMnmercial CitatorsShepard’sShepard's CitatorSbcpanTs T Ebook Federal tax research (8th edition): Part 2ly must occur before conclusions can be developed. The evaluation of lax audiorily includes not only determining whedier die audiorily is still valid bur also making judgments aliour rhe precedential value of rhe primary' sources. I low citators help in this evaluation process is rhe focus of this c Ebook Federal tax research (8th edition): Part 2hapter.CitatorsLaw relies heavily on die precedential value of cases, which can be defined as the legal audiority established by die case. This legalEbook Federal tax research (8th edition): Part 2
authority of prior cases is considered w hen judges arc writing opinions in subsequent cases that have similar facts or legal issues. Tax law also relCitators and Other Devices8FindingLearning ObjectivesChapter OutlineCitatorsWhat Is a Citator?(ÀMnmercial CitatorsShepard’sShepard's CitatorSbcpanTs T Ebook Federal tax research (8th edition): Part 2r issues so taxpayers can anticipate the application of the law to their own situations. Each appellate opinion sets a precedent that applies to later cases.What Is a Citator?'The law is constantly in a state of flux, and, again, tax law is no exception, 'rhe Code is changed frequently by passage of Ebook Federal tax research (8th edition): Part 2 tax bills. Regulations are proposed, finalized, and w ithdrawn. Administrative rulings arc issued, modified, superseded, and revoked or made obsoleteEbook Federal tax research (8th edition): Part 2
by changes in the tax law. A case decided at one level may be appealed by one or both parties. The higher court can overrule die lower court’s decisiCitators and Other Devices8FindingLearning ObjectivesChapter OutlineCitatorsWhat Is a Citator?(ÀMnmercial CitatorsShepard’sShepard's CitatorSbcpanTs T Ebook Federal tax research (8th edition): Part 2a different line of reasoning to reach a distinct decision in an area previously' reviewed by other courts, when a court takes any' action that relies on, rejects, or affects the holding of another case, rhe airing court refers to the affected case in its opinion. All of this results in a tangle of Ebook Federal tax research (8th edition): Part 2interrcfercnccs among vast numbers of cases.Along widi statutory law, practitioners rely on administrative rulings and court decisions to interpret taEbook Federal tax research (8th edition): Part 2
x law and argue die appropriate ưeauneni of their clients’ tax transactions. They must be able to determine if subsequent events have affected die legCitators and Other Devices8FindingLearning ObjectivesChapter OutlineCitatorsWhat Is a Citator?(ÀMnmercial CitatorsShepard’sShepard's CitatorSbcpanTs T Ebook Federal tax research (8th edition): Part 2h have little or no value, rhe tax professional could fellow rhe retÌTcncc threads from rase to case or ruling to ruling, bur this would be extremely tedious and would only identity’ earlier cases and not later cases that may' have altered or overruled rhe case or ruling of interest Ulis latter info Ebook Federal tax research (8th edition): Part 2rmation is critical for determining die validity of die case of interest Fortunately, citators provide diis senice by following die direads in subsequEbook Federal tax research (8th edition): Part 2
ent cases and sununarize, in shordund form, where die direads lead, and wliat diey mean.A citator is a tool dirough which a tax researcher can leant dCitators and Other Devices8FindingLearning ObjectivesChapter OutlineCitatorsWhat Is a Citator?(ÀMnmercial CitatorsShepard’sShepard's CitatorSbcpanTs T Ebook Federal tax research (8th edition): Part 2r even commits the time to read the document), it is important to ascertain its legal standing. 'ITius when a case or ruling relevant to aCitators and Other Devices8FindingLearning ObjectivesChapter OutlineCitatorsWhat Is a Citator?(ÀMnmercial CitatorsShepard’sShepard's CitatorSbcpanTs TGọi ngay
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