Virtual
Name that Tax Case! 2023
Date: May 12, 2023
Time: 8 – 11:30 a.m. PT
Overview
In tax rulings, several cases are cited frequently. Many of these cases represent judicial doctrines such as substance over form or step transaction. Some key tax rules, such as the definition of a trade or business or a reasonable cause defense for a penalty waiver, are from court decisions. These key cases and doctrines are not only important to judges, but also to practitioners in compliance and planning work. This webinar presents significant judicial doctrines and rules by identifying and explaining key cases needed to help us better understand and apply our federal tax law. Numerous examples of cases and applications to practice are covered.
Product Code
1000001724-116303
Credit Type
CPE: 4CPE-Technical: 4CTEC-FTL: 4MCLE: 3MCLE LS-TX: 3Accessibility
Closed Captioning Available
Intended Audience
Practitioners involved in tax research, those seeking a deeper understanding of various components in measuring taxable income and compliance by gaining stronger understanding and awareness of key tax cases to assist in tax compliance, planning and research.
NASBA Field of Study
Taxes
Level of Difficulty
Intermediate
Prerequisites
An understanding of the components of taxable income for individuals and businesses. Practice with compliance and tax planning.
Advance Preparation
none.
Learning Objectives
Major Subjects
- Judicial tax doctrines such as the fruit of the tree, Arrowsmith and dominion and control
- Cases relevant to understanding many areas involved in computing income tax liability and practice and procedure
- Rules of statutory construction and relevance to tax research
- Importance of significant tax cases to compliance, planning and tax research
Faculty
Additional Details
This course was recorded on 04/12/2023. The instructor will be available via the chat feature to answer questions during the presentation.