BUS 5435 - Tax and Financial Accounting Research

Primary Tax authorities are:

• Legislative - Federal Tax Laws: Internal Revenue Code

• Administrative -Treasury Regulations

• Judicial- Tax Cases

Secondary sources explain, analyze, or interpret the primary sources, part of any tax research strategy.

• tax services

• law review articles

• IRS Publications and Press Releases

• Tax Journals and Newsletters

Research on taxation from Harvard Business School faculty on issues including inversions, corporate tax strategies, and how to improve current tax policy