In these cases it is important to examine why the position is being taken and what laws, regulations, and so forth support the position being taken. This examination includes a review of the sources of tax laws relevant to the position, substantial authority, and how the IRS and the courts may come into play in the case of a dispute or audit. According to the university of Texas website, primary sources of tax law include, “The Internal Revenue Code, which is Title 26 of the United States Code; Decisions…
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