Income Tax Law Research
For questions and issues involving income tax law, individuals, businesses, attorneys, and tax preparers have several information resources that provide answers. This paper, however, summarizes only four sources of income tax law, which are IRS.gov, USA.gov, Treasury Tax Regulations, and Cornell University Law School. Additionally, this paper includes the abovementioned sources’ locations and the available information for income tax researchers, and explains the team’s rationale for choosing the sources.
IRS.gov
For questions involving income tax law, generally a good reference for income tax research is the Internal Revenue Service (IRS) website, which is located at www.irs.gov. Not only does an individual have quick access to any publications needed for review, but also copies of virtually all the various forms needed. The arrangement of the website is user friendly, and has sections for individuals, businesses, tax preparers, and charities and nonprofits. The previously mentioned links help users find the area of tax law pertinent to his or her research needs.
Among the site’s many features, irs.gov provides tax tips for changes or reminders to take advantage of new deductions. For example, on the date of this research, the writer accessed a link containing articles entitled Back to School Tax Breaks Available, Telephone Excise Tax Refund, and Tax Payment Options. For researchers not aware of the aforementioned changes, the articles provided information that could benefit many taxpayers.
When requesting information, the search engine displays numerous sources. For instance, when the writer typed in “Home Office Deduction,” the site displayed 14,517 results, most recent first. Generally, one can find what he or she needs from t ...