n CCH LEARNING CENTER
Learn how to conduct federal tax research quickly
and efficiently.
Accounting & Audit
Federal Tax
State Tax
Financial & Estate Planning
CPE
Pension & Payroll
Fundamentals of Tax Research
A four-course, comprehensive online series on the basics of tax research
International Tax
Tax Tools
Fundamentals of Tax Research through the CCH Learning
Center gets you up to speed quickly on how to conduct federal
tax research. This convenient, four-course online series covers
federal tax research from A to Z. You’ll learn how to quickly and
efficiently research a tax question and make the most effective
use of both primary and secondary sources.
All four courses have been developed by David Gibberman, an
attorney specializing in business, estate and tax planning. You
take the courses at your own convenience and at your own speed.
Successful completion of the four-course curriculum qualifies for
twelve CPE credits.
Here’s what you’ll learn:
TAX RESEARCH: PROCESS (3 CPE CREDITS)
This course reviews the steps involved in researching a tax
question. You’ll learn how to set goals, identify important
questions and use the proper sources.
Topics include:
How Research Goals Influence the Research Process
Overview of the Tax Research Process
Gathering the Relevant Facts
Identifying Tax Questions
… and much more
TAX RESEARCH: PRIMARY SOURCES OF FEDERAL
TAX LAW – THE INTERNAL REVENUE CODE AND IRS
INTERPRETATIONS (3 CPE CREDITS)
Learn how to distinguish between the two types of information
used to answer a tax question: primary and secondary sources.
This course discusses two of the three primary sources of federal
tax law – statutory authority and administrative authority.
Judicial authority is discussed in the next course.
TAX RESEARCH: PRIMARY SOURCES OF FEDERAL TAX LAW
– JUDICIAL INTERPRETATIONS (3 CPE CREDITS)
This course covers the role of the courts in developing tax law
and answering questions about tax laws. You’ll learn why it is
important to research the history of a judicial decision, how
to assess the importance of a case, and how to find and use the
courts’ opinions to answer tax questions.
Topics include:
Overview of the Judicial System
U.S. Tax Court
U.S. District Court
Supreme Court of the United States
… and much more
TAX RESEARCH: SECONDARY SOURCES OF
FEDERAL TAX LAW (3 CPE CREDITS)
This course details the different types of secondary sources,
including what they are, where to find them and the advantages
and disadvantages of using each type.
You’ll learn that secondary sources gather primary sources of federal
tax law in one convenient location, explain and comment on
primary sources, tell you whether a primary source still is good law,
and list other primary sources that have dealt with the same tax
question. Some of the secondary sources you will learn to use are:
Code-organized tax references
Topic-organized tax references
Journals
Tax institute publications
…and more
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FUNDAMENTALS OF TAX RESEARCH
THE CCH LEARNING CENTER
More than 190 additional courses, covering a wide range of
topics, are also available through the CCH Learning Center. It’s
the convenient way to continue your professional development
and earn continuing professional education credit.
The Learning Center is also a resource for educating your
workforce and bringing added value to your department.
With the compelling self-study courses of the CCH Learning
Center, keeping up with legislative, judicial and regulatory
changes is easy and convenient.
The CCH Learning Center offers:
Online CPE subscriptions
Online grading for CCH print courses
Individual web-based self-study courses
CCH audio seminars
A wide range of up-to-date courses – Self-study courses cover
the latest tax, financial and estate planning, and accounting
issues. And, new courses are being continually added.
Convenient print courses available – Print out hard copies
of the courses with the click of your mouse for easy review.
Approved by QAS and NASBA.
Free sample courses are available.
ONLINE CPE SUBSCRIPTIONS
A subscription to a CCH Learning Center library allows
you to enroll in any course in that library at no additional
charge. Choose from the comprehensive Core Library and six
specialty libraries.
Core Library
Accounting and Audit
Tax Return Preparation
Business Taxation
Tax Updates
California Taxation
Wealth Management
Individuals’ Taxation
Specialty Libraries
Accounting and Audit – Covers a broad range of topics and
levels, including fraud and recently issued standards
Sales and Use Taxation – Features the key sales and use
taxation issues
Tax Return Preparation – Line-by-line guidance through
the preparation of federal income tax returns
State Taxation Library – Guides you through the most
significant laws, regulations, decisions and issues
Wealth Management Library – Provides comprehensive
content to help you offer practical wealth management
planning advice to clients
The CCH Learning Center offers over 190 online courses in seven libraries for
valuable CPE credit. Select individual courses or subscribe to a complete series.
U.S. International Taxation Library – Covers the basic
concepts regarding U.S. taxation of international transactions
ONLINE SELF-STUDY COURSES FOR CPE CREDIT
Earning valuable CPE credit is easy with the flexibility of the
CCH Learning Center. Simply choose the learning and CPE
options that meet your particular needs.
Practical course content – Courses feature compelling
and authoritative content in an interactive and engaging
environment.
For a complete list of courses, please visit:
cch.learningcenter.com
For more information about all our Federal Government
products, please visit: FedGov.cch.com
24/7 access – Self-study courses are available 24 hours a
day/seven days a week; you’ll get immediate exam results
and certification.
Expert authors – Courses are written by leading
practitioners who offer you real-world help.
GSA Contract: GS-02F-0352D
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Chicago, IL 60646-6085
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ACS 90088696
7/12/07
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