Course ID: SOURCETA

Sources of Tax Authority

Tax practitioners need to understand the authoritative tax hierarchy, properly evaluate and assess sources of tax authority and weigh the importance of each authority to make the best recommendation on a tax position to a client. We will review this process in this course and provide examples of the judgment required to do this effectively.

In-person and live webcast CPE credit: up to 2.0

Learning Objectives

After completing this course, you will be able to:

  • Identify sources of tax authority as legislative, administrative, or judicial.
  • Distinguish and properly evaluate sources of tax authority when making a tax recommendation.
Major Topics
  • Understanding primary authority
  • Locating and evaluating authority
Advanced Preparations

None

Who Should Attend

Any level tax practitioner.

Fields of Study
Taxes
Prerequisites

None

Provider
Business Learning Institute
CPE Credits
2.0
Level
Basic

This course is available for your group as:

 

Let's Roll!

To learn more or customize this course for your group, complete this form and a BLI team member will get back with you shortly.

Or, contact BLI: or team@blionline.org
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