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Regulation of Tax Practice

Michael Lang; Linda Galler

Verlag: LexisNexis, 2010
ISBN 10: 0820562483 / ISBN 13: 9780820562483
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Titel: Regulation of Tax Practice

Verlag: LexisNexis

Erscheinungsdatum: 2010

Einband: Hardcover

Zustand: Used


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Inhaltsangabe: This new title is one of seven releases in the LexisNexis Graduate Tax Series. Like all books in the Graduate Tax Series, Regulation of TaxPractice was designed from the ground-up with the needs of graduate tax faculty and students in mind. This book differs from others in the Graduate Tax Series by focusing on primary source materials other than the Code, regulations and judicial decisions rendered by federal judges. There are a wide array of sources governing the practice of tax law, including State ethics rules and opinions, rules of court, and state judicial opinions that are as significant in the regulation of tax practice as provisions of the Code (e.g., return preparer penalties in Section 6694) and Regulations. Ethics rules governing accountants who provide tax services are relevant to those who concurrently maintain professional licenses as lawyers and accountants, and also serve as nonbinding guidance to non-accountant lawyers who practice in the tax area, also are important.

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