May 25, 2026

Live Webcast

NYSED 2

Tax Research Webcast

May 25, 2026
Live Webcast
NYSED 2

  • Instructor

    Joel
    DiCicco

  • Tax code hierarchy
  • Organization of an Internal Revenue Code section
  • Special rules for IRC citation
  • Citing other primary authority
  • Private letter rulings
  • Primary vs. secondary authority
  • Secondary sources of authority
  • Steps in the tax research process Research memoranda

Learning Objectives

  • Describe the different levels of authority in tax law
  • Differentiate between the different types of administrative authority in tax law
  • Identify the different courts that hear cases involving tax law
  • Illustrate the organization of the Internal Revenue Code, the Treasury Regulations, and Revenue Rulings
  • Identify the circumstances when a client may want to consider requesting a private letter ruling
  • Differentiate between primary and secondary pieces of authority
  • Illustrate the steps to the tax research process and the parts of a tax research memorandum

Major Topics

  • Tax code hierarchy
  • Organization of an Internal Revenue Code section
  • Special rules for IRC citation
  • Citing other primary authority
  • Private letter rulings
  • Primary vs. secondary authority
  • Secondary sources of authority
  • Steps in the tax research process Research memoranda

CPE Credits Available

NYSED 2
2
Taxation (NYSED) - NYSED

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Taxation (NYSED)

Prerequisites

Basic knowledge of tax law

Advanced Preparation

Basic knowledge of tax law

Intended Audience

CPAs, Controllers, Accountants, Tax Practitioners, and Enrolled Agents who are looking to improve their research skills and understanding of the composition of the Internal Revenue Code

Provider

Surgent McCoy CPE LLC

Register For This Event

  • NYCPA Member

    $ 49 49
    Join

  • NYCPA Non-Member

    $ 149 149
    Your Price

Please login to register.