Courses

Surgent's Tax Research - Intermediate Concepts

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Member Price: $99.00 Non-Member Price: $129.00

Date/Time:: Apr 10, 2026, 1:00pm–3:00pm
Developer:: SURGENT MCCOY SELF-STUDY CPE, LLC
CPE Credits:: Taxes: 2.00
Fields of Study:: Taxes
Level:: Basic

Answering clients' tax questions accurately and on time is a key challenge for tax practitioners. Through simple, plain language explanations and examples, this course will help practitioners perform tax research more efficiently by describing the structure of the primary sources, highlighting the difference between primary and secondary sources, and describing the steps in the tax research process.

Objective

Understand 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
Understand the steps to the tax research process and the parts of a tax research memorandum

Highlights

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

Designed For

Accounting and finance professionals who are looking to improve their research skills and understanding of the composition of the Internal Revenue Code

Prerequisite

None

Advanced Preparation

None