Tax Research Overview

Tax Research Overview

Tax practitioners provide tax advice to clients and should be familiar with the applicable standards for providing such advice, including Circular 230, the AICPA’s Code of Professional Conduct, and the AICPA’s Statements on Standards for Tax Services (SSTSs). CPAs need to keep excellent documentation of all tax research in accordance with these standards.

CPAs should also maintain an appropriate research library. Maintaining a tax research library is different for each CPA firm and will depend on the practice areas, size of the client base, and budget. With any tax research library, the relative authority must be kept in mind. Some sources are not authoritative and provide only guidance; these sources should not be cited as legal authority. It’s also important to distinguish between primary and secondary sources. Primary sources are documents issued by the government. Secondary sources are prepared by vendors who provide tax research services, legal analysts, scholars, and tax professionals, and include journal articles and textbooks.

It is very important that CPAs document client research, and communicate findings to clients and other stakeholders. To document client research an internal research memo is created and kept with the client’s files. A client memo is used to communicate the findings of the tax research.

With the Thomson Reuters Academic Advantage Program, you will have access to Checkpoint, a tax research database. This is a tailored package that provides a selection of libraries in taxation for educational institutions.

This access is to the same materials used by all of the Top 100 US CPA Firms, 99 of the Fortune 100 corporations, and 97 of the Top 100 US Law Firms. Some of the materials that you will access to is listed on the next page.

As a student with a Checkpoint user ID, you have additional functionality that’s not available through the IP authenticated library access (i.e. highlight, add notes, create folders, save documents, etc.).

  • Once you has been issued a Checkpoint ID, you will be able to access Checkpoint from any location or device that has internet access.
  • The IDs are temporary and will automatically expire either on December 31st or July 31st, depending on when you registered. (Fall Semester, will expire on December 31 and Spring Semester, will expire on July 31.)

To validate the domain and to help prevent abuse, all students must have their email address assigned to their Checkpoint user ID. Anyone found not adhering to this policy will be flagged as an “unauthorized user” and their Checkpoint access will be removed.   

Listed below are some of the materials that you will be have to access in the Core Tax Library:


Academic Advantage: Core Tax Library

Federal Tax

• Federal Tax Coordinator (47 Volumes)

• U.S. Tax Reporter Income/Estate and Gift/Excise

(35 Volumes)

• Citator 2nd

• Federal Tax Handbook

• Federal Taxes Weekly Alert Newsletter With Archive

• Complete Analysis of New Tax Acts

• Tax Planning and Practice Guides

• Tables, Rates and Checklists

• Sample Client Letters

• Topical Indexes

Federal Source Materials

• Internal Revenue Code with History

• Final, Temporary, Proposed Regulations and Preambles

• Committee Reports

• U.S. Tax Treaties in Force

• Revenue Rulings (1954 – Present)

• Revenue Procedures (1955 – Present)

• Notices (1980 – Present)

• Announcements (1959 – Present)

• Delegation Orders (1956 – Present)

• Private Letter Rulings/TAMs (1953 – Present)

• Federal Tax Cases

• Federal Tax Decisions

• General Counsel Memoranda (1962 – Present)

• Actions on Decisions (1967 – Present)

• Tax Court Rules

• Federal Procedural and Federal Claims Court Rules

• Pending and Enacted Tax Legislation

• Explanation of Tax Legislation Enacted (Blue Books)

• Internal Revenue Bulletins

• IRS Publications

• IRS News Releases

• Field Service Advice

• Service Center Advice

• Chief Counsel Advice

WG&L Journals (with archives)

• Journal of Taxation

• Practical Tax Strategies

• Journal of Corporate Taxation

• Journal of Multistate Taxation and Incentives

Research Paper 101
Calculate your paper price
Pages (550 words)
Approximate price: -

Reasons to trust Research Paper 101

On Time Delivery

We pride ourselves in meeting the deadlines of our customers. We take your order, assign a writer but allow some more time for ourselves to edit the paper before delivering to you. You are guaranteed a flawless paper on a timely manner...

24x7 Customer Live Support

Our team at Research Paper 101 is committed to handling your paper according to the specfications and are available 24*7 for communication. Whenever you need a quick help, you can talk to our writers via the system messaging or contact support via live chat and we will deliver your message instantly.

Experienced Subject Experts

Online Experts from Research Paper 101 are qualified both academically and in their experiences. Many are Masters and Phd holders and therefore, are qualified to handle complex assignments that require critical thinking and analyses...

Customer Satisfaction

We offer dissertation papers as per students’ wishes. We also help craft out the best topics and design concept papers. By ordering with us, you are guaranteed of defending and making through those hard faced professors in the defense panel!

100% Plagiarism Free

We at Research Paper 101 take plagiarism as a serious offence. From the start, we train our writers to write all their papers from scratch. We also check if the papers have been cited appropriately. Our website also has a tool designed to check for plagiarism that has been made erroniusly. In essense, the paper you get will be 100% legit...

Affordable Prices

We understand that being a student is very challenging, some students balance between work and studies in order to survive. We therefore offer pocket friendly rates that are very competitive in the market.

Try it now!

Calculate the price of your order

Total price:

How it works?

Follow these simple steps to get your paper done

Place your order

Fill in the order form and provide all details of your assignment.

Proceed with the payment

Choose the payment system that suits you most.

Receive the final file

Once your paper is ready, we will email it to you.

Our Services

No need to work on your paper at night. Sleep tight, we will cover your back. We offer all kinds of writing services.


Essay Writing Service

No matter what kind of academic paper you need and how urgent you need it, you are welcome to choose your academic level and the type of your paper at an affordable price. We take care of all your paper needs and give a 24/7 customer care support system.


Admission Essays & Business Writing Help

An admission essay is an essay or other written statement by a candidate, often a potential student enrolling in a college, university, or graduate school. You can be rest assurred that through our service we will write the best admission essay for you.


Editing Support

Our academic writers and editors make the necessary changes to your paper so that it is polished. We also format your document by correctly quoting the sources and creating reference lists in the formats APA, Harvard, MLA, Chicago / Turabian.


Revision Support

If you think your paper could be improved, you can request a review. In this case, your paper will be checked by the writer or assigned to an editor. You can use this option as many times as you see fit. This is free because we want you to be completely satisfied with the service offered.