Traditionally, tax practice is divided into three distinct components: research, planning, and compliance. However, these are not mutually exclusive categories. Successful tax planning strategies often depend on solid research so that the strategy chosen will withstand judicial scrutiny. Tax research and planning are also a significant part of the compliance work in contemporary tax practice. This course is devoted to a detailed examination of legislative sources of authority. The discussion includes an introduction to tax authority, the legislative process, the Internal Revenue Code and evaluating and locating legislative authority Upon completion of this course the user should be able to: Distinguish between primary and secondary tax authority; Explain the historical development of the tax law; Describe the legislative process for a tax bill; Detail the organization of the Internal Revenue Code; Differentiate substantial authority and reasonable basis in tax practice.