Chapter 32: Additional Sources for Reference and Practice

In this section

• Key Publications (IRC, Treasury Regulations, Rulings)
  Explore the key authoritative tax materials—Internal Revenue Code, Treasury Regulations, and IRS rulings—and learn how to use them effectively for compliant and strategic tax practice.
• Technical Research Tools and Techniques
  Discover advanced tax research strategies, gain proficiency in using citators, and navigate online subscription platforms effectively to excel in complex CPA Examination queries.
• Technology Applications for Tax Research and Practice
  Explore the essential software tools and modern solutions for e-filing, data analysis, and workflow management in professional tax practice.
• Future Trends and Legislative Changes in Taxation and Regulation
  Explore upcoming changes in federal taxation, regulatory reforms, and emerging industry trends that shape the CPA profession. Stay ahead of the curve with guidance on analyzing legislative proposals, adopting new technologies, and maintaining compliance in a dynamic environment.