Tax Research: Administrative Sources of Authority (Second Edition)

Authored by John O. Everett, Ph.D., CPA, Cherie J. Hennig, M.B.A., Nancy Nichols, Ph.D., CPA
About this Course
Administrative sources of authority are a second type of primary authority. This authority is derived from the executive branch. In the tax area, the primary administrative authority is the product of the efforts of the Department of Treasury, primarily through one of its divisions, the IRS. The IRS is specifically charged by the Secretary of the Treasury to enforce the Regulations. The Treasury Department is responsible for the enforcement of tax statutes and the collection of tax revenue. Many of the Treasury's administrative functions are delegated to the IRS. To facilitate the administration of tax law, the IRS issues a variety of official pronouncements, the most important of which are discussed in this course. Upon completing this course the reader will be able to: identify the sources of administrative authority; differentiate between the different types of Regulations; and describe the various types of IRS pronouncements.
$ 60.00
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NASBA Field of Study
Taxes
Level
Basic
CPE Credits
2.0
Prerequisites
None
Last Updated
09/17/2015
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