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INTRODUCTION This document,1 prepared by the staff of the Joint Committee on Taxation (“Joint Committee staff”), provides a summary of the present-law Federal tax system as in effect for 2025, subsequent to the enactment of Public Law 119-21 and as of the date of publication.2
Below, we sketch the core elements of this strategy, briefly review the research evidence behind them, and then offer three ways of putting these elements together into discrete narratives organizers can use and adapt.
A substantial academic literature considers how agencies should interpret statutes. But few studies have considered how agencies actually do ...
The practice of tax law encompasses broad-based tax planning, specialized tax planning, tax controversy work, and compliance.
Building a trusted, modern tax administration system, published in July 2020, set out the Government’s vision for the future of tax administration in the United Kingdom.
Federal Income Tax Law: A Legal Research Guide is an extensive and descriptive research guide that discusses the different primary sources of federal income ...
Tax law and the practice of tax law have always been fast-paced, fluid, and complex. Years ago, practitioners struggled to access.
In a globalized and increasingly digitalized world, such domestic efforts must be complemented by international cooperation, including through enhanced international tax cooperation and robust...
Merten's Law of Federal Income Taxation. KF 6369 .M4. West (updated monthly) ... U.S. Master Tax Guide. KF 6285 .S75 O U5. CCH (updated annually). U.S. Tax ...
AReA of LAw AT A GLAnce. Tax attorneys engage in tax planning, which is the structuring of business transactions and personal affairs (e.g., estate planning).
Subject-specific legal research (Federal tax law) Useful for: Useful for those who need to perform research into Federal Tax law or teach others how to do so.
