Evolution of US Tax Research
Tax Research Hierarchy
Tax Research Memo Writing
Expat Tax Laws
Inpat Tax Laws
100
In the Age of the Enlightenment, the former Big 8 accounting firm Paul began his career with. 
What is Arthur Andersen?
100
As a Primary Source for Tax Research, this is considered more persuasive than IRS positions but less than the US Code & Regulations.
What is Judicial Authority?
100
These are the 5 sections to a well-written tax research memo.
What are Facts, Issues, Conclusions, Analysis, and Support?
100

Code Section 1341.

What is Claim of Right?

100

First year election code section to become a part-year resident of the U.S..

What is IRC Section 7701(b)(4)?

200
During the Neanderthal period year 1913, the amendment to the US Constitution legalizing federal income taxes. 
What is the 16th amendment?
200
These are issued until final regulations are released.
What are Temporary Regulations?
200
This is the order in which Section B support materials should be arranged.

What is by Authoritative Weight?

200

Code Section 904(c).

What is FTC Carryback & Carryover?

200

Joint Return Election code section for year when NRA becomes US Resident.

What is IRC Section 6013(h)?

300
When Tax Research was in its Cro-Magnon period, the very first codification of the US tax statutes occurred in this year.
What is 1939?
300
This trumps a US District Court decision but not a US Supreme Court decision.
What is a US Court of Appeals decision?
300

Where each conclusion should be presented in the Tax Research document.

What is directly after the Issue to which it relates?

300

The number of years before a taxpayer must wait to re-elect a Section 911 exclusion after revocation.

What is 6 years?

300

FIRPTA under IRC Section 897 stands for.

What is Foreign Investment in Real Property Tax Act?

400
In the Stone Age of Tax Research, the 1954 Tax Act was also called this.
What is Title 26 of the IRC?
400
Treasury Regulations Come in these 3 types.
What are Legislative, Interpretative, and Procedural?
400
Location of cross-reference in Section A to Section B.

What is the right-hand margin?

400

A tax reimbursement program by which employers ensure employees do not pay more taxes while on assignment.

What is Tax Protection?

400

QBUs are treated for tax purposes under this IRC section.

What is IRC Section 988?

500
In the Age of Enlightenment, Section 469 governing PAL rules was first introduced with this Act.
What is the 1986 Tax Reform Act?
500
This Primary Source is the official IRS interpretation on how to comply with a tax law. 
What is a Revenue Procedure?
500

Shepardizing typically provides one of two outcomes for a particular citation.

What is overturned or reaffirmed?

500

IRS Form used to report tax implications of expatriation under IRC Section 877A.

What is Form 8854?

500

Under the US Model Treaty, you can find Treaty Conventions for Permanent Establishments here.

What is Article 5?

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