w*********i
发帖数: 658 | 1 tax课上要求写tax research memo,好不容易选了个话题，结果发现只能找到IRC
publication，不知写research memo是不是一定要用IRC或者Regulation，不能用IRC
pulication作为authority啊？那怎样找到与publication内容相对应的IRC或
Regulation呢？
作业马上要交了，极度郁闷中：（ |
c******a
发帖数: 211 | 2 IRC is a compilation of most of the tax statutes enacted by Congress. When
you do the tax research, you should determine how the Code applies to a
particular situation.
What do you mean Regulation? Do you mean Treasury Regulation?
Treasury Regs interpret the Code and attempt to clarify the provisions of a
particular Code section.
I don't see why you can't use both except some special requirements for your
school project. |
c******a
发帖数: 211 | 3 IRC is a compilation of most of the tax statutes enacted by Congress. When
you do the tax research, you should determine how the Code applies to a
particular situation.
What do you mean Regulation? Do you mean Treasury Regulation?
Treasury Regs interpret the Code and attempt to clarify the provisions of a
particular Code section.
I don't see why you can't use both except some special requirements for your
school project. |
s********e
发帖数: 264 | 4 我刚做完一个tax的research memo。你可以用学校的CCH或者是LexisNexis查。
Constitution是最有权威的，然后是IRC（statutory），然后是Administration Law（
Regulation），最后还可以引用case law。希望有帮助。 |
