These Taxing Times – Taking Back Our Roles

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These Taxing Times –Taking Back Our RolesSusan M. KlopperSLA Legal Division Tax RoundtableJune 8, 2003, NYC Annual [e-mail] KlopperSLA Legal Division Tax RoundtableJune 2003These Taxing Times – Taking Back Our RolesWhat distinguishes tax research (why is it so strange)• My humble beginnings (proof that anyone can learn)Your safety nets (help is on the way)What you will need to master (quick & dirty version)A knowledge black hole (who could have guessed that conducting tax research would be so popular)Susan KlopperSLA Legal Division Tax RoundtableJune 2003Tax Research – What’s It All About???Even experienced legal researchers are insecure when it comes to conducting tax research!!!!Form of legal researchAnd yet....has its own unique “methodology,” its own process– Defined by the “big boys”• RIA, CCH, BNA, WGL, MB....Must understand how tax accountants think/approach research tax issuesSusan KlopperSLA Legal Division Tax RoundtableJune 2003My Personal Journal – Figuring Out the SystemLegal bib courseLibrarian’s wits – Ability to make them believe I knew exactly what they neededTap into network of experienced librarians– Andersen colleagues and other Big 8,5,4...– AICPA/FASB librarians– SLA Tax Librarians listservTap into network of experienced vendorsSusan KlopperSLA Legal Division Tax RoundtableJune 2003My Personal Journal – Figuring Out the SystemRead–Articles• Information and ...

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• Publié par: Thuim
• Nombre de lectures: 8
• Langue: English

Extrait

These Taxing Times  Taking Back Our Roles

Susan M. Klopper

SLA Legal Division Tax Roundtable

June 8, 2003, NYC Annual Conference

[e-mail]

Susan Klopper SLA Legal Division Tax Roundtable June 2003

These Taxing Times  Taking Back Our Roles

What distinguishes tax research (why is it so strange) My humble beginnings (proof that anyone can learn) Your safety nets (help is on the way) What you will need to master (quick & dirty version) A knowledge black hole (who could have guessed that conducting tax research would be so popular)

Susan Klopper SLA Legal Division Tax Roundtable June 2003

 Tax Research  What s It All About???

Even experienced legal researchers are insecure when it comes to conducting tax research!!!!

Form of legal research And yet....has its own unique methodology, its own process  Defined by the big boys  RIA, CCH, BNA, WGL, MB.... Must understand how tax accountants think/approach research tax issues

Susan Klopper SLA Legal Division Tax Roundtable June 2003

My Personal Journal  Figuring Out the System

Legal bib course Librarians wits  Ability to make them believe I knew exactly what they needed ap into network of experienced librarians  Andersen colleagues and other Big 8,5,4...  AICPA/FASB librarians  SLA Tax Librarians listserv ap into network of experienced vendors

Susan Klopper SLA Legal Division Tax Roundtable June 2003

My Personal Journal  Figuring Out the System

Read  Articles  Information and accounting/tax industry publications  Vendor material Learn by the touch approach  No substitute for understanding organization of print sources

Susan Klopper SLA Legal Division Tax Roundtable June 2003

Safety Nets

Information Professional Networks  Veteran Big ? Librarians  SLA Tax Librarians Listserv  AALL local chapters (you rub my back...)  U of Mississippis AICPA Collection

Articles  IP journals (old but still invaluable)  Tax/accounting trade journals  Taxes, Tax Advisor....

Susan Klopper SLA Legal Division Tax Roundtable June 2003

Safety Nets

Pathfinders  Virtual community of sharing at its best Core Handbooks  Federal Tax Research: Guide to Materials and Techniques, Gail Levin, Richmond Press  Tax Research Techniques, Robert L. Gartner and Dave N. Stewart, ed., AICPA (out of print)  Vendor How Tos (most out of print)  Tax Terms: Definitions of Commonly Used Tax Phrases, CCH

Susan Klopper SLA Legal Division Tax Roundtable June 2003

Locating Pathfinders

or PowerPoint

Susan Klopper SLA Legal Division Tax Roundtable June 2003

What You Will Need to Master

Understand basics of the U.S. legal tax system

Be familiar with the publishers that dominate the industry

Knowledge of strengths and limitations of both print and electronic tax primary & secondary resources

Susan Klopper SLA Legal Division Tax Roundtable June 2003

uJen bael 32 00 Susan Klop ioisTan Rox dtunS rep L ALlageviD  Se

House Bill H.R. 8203

Public Law 95-29

HW&M Committee Report

Floor debate

Joint Conference Committee

Senate Finance Committee

Floor debate

General Explanation _ ct, of the A AKA the Blue Book

Senate Finance Committee Report

The Legislative Process: Title 26

Introduction of all tax legislation begins in House Ways the House & Means Nonauthorative  Committee but very important Joint Committee on Taxation

3052 l S.   Bilnate

Translating Public Laws into Years

If the law is passed in the 1900s (e.g. P.L. 95-29)  Multiply the number of the Congress by 2: 95 x 2 = 190  Subtract 112 (difference between 1900 and 1788): 190  112  Balance is the year of that Congress: 1978

If the law is passed beginning with year 2000 (e.g. P.L. 107-54)  Multiply the number of the Congress by 2: 107 x 2 = 114  Subtract 212 (difference between 2000 and 1788): 214  212  Balance is the year of that Congress: 2002

Susan Klopper SLA Legal Division Tax Roundtable June 2003