This new title is one of seven releases in the LexisNexis Graduate Tax Series. Like all books in the Graduate Tax Series, Regulation of TaxPractice was designed from the ground-up with the needs of graduate tax faculty and students in mind. This book differs from others in the Graduate Tax Series by focusing on primary source materials other than the Code, regulations and judicial decisions rendered by federal judges. There are a wide array of sources governing the practice of tax law, including State ethics rules and opinions, rules of court, and state judicial opinions that are as significant in the regulation of tax practice as provisions of the Code (e.g., return preparer penalties in Section 6694) and Regulations. Ethics rules governing accountants who provide tax services are relevant to those who concurrently maintain professional licenses as lawyers and accountants, and also serve as nonbinding guidance to non-accountant lawyers who practice in the tax area, also are important. This eBook features links to Lexis Advance for further legal research options.Reprinted by permission of the State Bar of Arizona. ... Discussion of such matters is beyond the scope of this book. 5 Reprinted with permission of the Illinois State Bar Association. ... exceptions), FIN 48 governs the evaluation by CPAs of material positions taken in any income tax return, for purposes of financial accounting.
|Title||:||Regulation of Tax Practice, 2010|
|Author||:||Linda Galler, Michael Lang|
|Publisher||:||LexisNexis - 2010-03-11|