April 3, 2023


1 Total CPE Credits


Webinar (CPA Crossings): Tax Research: Intermediate

  • Instructor

    David Peters

Learning Objectives

After attending this presentation you will be able to…

  • 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

The major topics covered in this class include:

  • 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

Total CPE

Things to Know About This Course

Course Level

  • Intermediate


Working knowledge of basic tax law structure

Advanced Preparation

This webinar is produced by CPA Crossings. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

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


CPA Crossings, LLC

Register For This Event

  • COCPA Member

    $ 49 49
  • COCPA Non-Member

    $ 64 64
    Your Price

Please login to register.